Public Charities whose gross receipts fall below $25,000 are not required to file a Form 990 or 990EZ with the IRS.

Some organizations, however, continue to submit a 990 to the IRS. Under the current IRS policy, the 990s of these

organizations would not be imaged and the values for gross receipts and total assets would not be keypunched. As a

result, the value of gross receipts and total assets is listed as $0 and the 990 images are not available for these

organizations.