SECTION 1. PURPOSE AND SCOPE

This revenue procedure modifies and supersedes Rev. Proc. 83–23, 1983–1 C.B. 687, Rev. Proc. 94–17, 1994–1 C.B. 579, and Rev. Proc. 2003–21, 2003–1 C.B. 448, for taxable years beginning on or after January 1, 2010 to relieve from the requirement to file an annual return on Form 990, Return of Organization Exempt from Income Tax, organizations (other than private foundations and § 509(a)(3) supporting organizations) exempt from federal income tax because they are described in § 501(c) of the Internal Revenue Code (“exempt organizations”) whose annual gross receipts are normally not more than $50,000. This is an increase from the previous filing threshold of annual gross receipts that are normally not more than $25,000. References in this revenue procedure to Form 990 include Form 990–EZ. This revenue procedure does not apply to organizations exempt from income tax under § 527.