Notification Requirement for Tax-Exempt Entities Not Currently Required To File
This document contains final regulations as required by section 6033(i)(1) describing the time and manner in which certain tax- exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F). These regulations affect tax-exempt organizations whose annual gross receipts are not normally in excess of $25,000.