Item L—Determining Gross Receipts

Add lines 5b, 6b, and 7b to line 9 to determine gross receipts. See Appendix B and Appendix C for discussion of gross receipts.

For 2009 tax year, only those organizations with gross receipts of less than $500,000 and total assets of less than $1,250,000 at the end of the year can use the Form 990-EZ. If the organization does not meet these requirements, it must file Form 990, unless excepted under General Instruction B.

For 2008 tax year, only those organizations with gross receipts of less than $1,000,000 and total assets of less than $2,500,000 at the end of the year can use the Form 990-EZ. If the organization does not meet these requirements, it must file Form 990, unless excepted under General Instruction B.

Caution: Do not use the definition of gross receipts for section 501(c)(7) or 501(c)(15) exemption purposes (discussed in Appendix C) to determine the amount to enter here.