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Annual Information Returns: Every organization exempt from federal income tax under section 501(a) must file an annual information return except: An exempt organization having gross receipts in each tax year that normally are not more than $25,000. (See instructions for Federal Tax Form 990 for more information about what constitutes annual gross receipts that are normally not more than $25,000.)

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Unrelated Business Income Tax Return: An exempt organization that has $1,000 or more gross income from an unrelated business must file Federal Tax Form 990T.