A Guide to Form 990: FAQs and 3 Best Practices for Success Nonprofit Leadership Alliance
The same treatment applies in other situations in which one organization collects funds merely as an agent for another. Don’t use the definition of gross receipts described in Appendix C. Special Gross Receipts Tests for Determining Exempt Status of Section 501(c)(7) and 501(c)(15) Organizations to figure gross receipts for this purpose. Those tests are limited…