Non-profit corp. Filing requirement?

[taxjungle]

Do ALL Non-Profit Organizations have a filing requirement?
If gross income is under a certain amout each year, is there an exception for filing a tax return for the Non-Profit?
Any help will be appreciated?

[Uncle Sam]

Non-Profit Filing

All non-profits are required to file a Form 990- or an alternative version of Form 990 -
Form 990-EZ, or Form 990-N (electronic post card).
Failure to file any form of 990 for 3 consecutive years - IRS will automatically
revoke the organization's exemption, and it must go through the entire
re-application process (with any applicable application fee) in order to
get reinstated.

[mvwilson64]

Do a small nonprofit still have to file a 990 form even if they are not tax-exempt?

[taxmandan]

'Nonprofit' is a misnomer often used to refer to an operation that is approved by the IRS under Sec. 501(C)__ of the IRC and more correctly referred to as a Tax-exempt entity. Any activity that receives income (money) for whatever reason is subject to the IRC and has a filing requirement. There is no such entity as a 'nonprofit' in the IRC.