We started a "German Shepherd "Rescue" last year. We are filing a 501c 3 for our group.
However, there is a 501 c if you earn under 10,000 Dollars and one if you make over 10,0000 Dollars a year.
We spent over 10,000 dollars last year, all the money going to care for the dogs.
At the end of the year does the IRS consider the earnings whether it's under 10,000 or over 10,000 Gross or Net earnings.
Any help would be greatly appreciated.
ptfitzy

AtlantaTaxExpert

$10,000 GROSS earnings.

Five Rings

First, download and read the relevent parts of Publication 557; it will tell you everything you need to know:

http://www.irs.gov/pub/irs-pdf/p557.pdf

You will file the very simple Form 990N (electronic post card) since your organization appears to have under $25,000 in gross receipts (see page 8-9 of the pub.)