epostcard and 990 ez

[JenMO]

I posted earlier about the 990N and someone told me loan proceeds were not considered receipts. Where in the written word is that, I'd like to have that as a reference. I also have an organization that this year grossed $31,000. 2006 only grossed $13,000. They have only been in existence for 3 years. Can I use the average of the two years and note that normally they don't gross over $25,000. (Instructions for 990ez page 4) and then do a e postcard? Any help is appreciated.

[Jiggers]

Gross Receipts and loans

I posted earlier about the 990N and someone told me loan proceeds were not considered receipts. Where in the written word is that, I'd like to have that as a reference. Any help is appreciated.

Which line in the revenue section on the 990 would you put the loan proceeds?