Hi all -
According to the IRS, a non-church nonprofit can qualify under section
501(c)(3) without filing Form 1023, if it normally takes in gross revenues of under $5,000.My question is, is a nonprofit that qualifies without filing, able to receive contributions that are tax deductible to the donor? I'd think not, though religious organizations can take deductible contributions even if they don't apply for exemption. And I don't see any other rules dealing with "under $5,000" organizations.
I'd appreciate any insight you may have. I've checked the code and regulations under both sections 501 and 170, but have not found anything at all on this point, which leads me to believe that deductible contributions can be made to such organizations.
Thanks.