What Is the Maximum Threshold for a Tax-Exempt Organization to File

Multiple Choice

What is the maximum threshold for a tax-exempt organization to file a form 990-N (electronic postcard) for tax years after 2011?

A) A charity with gross receipts of < $25,000.
B) A charity with gross receipts of < $50,000.
C) A charity with gross receipts of < $500,000.
D) A charity with gross receipts of < $500,000 and total assets of < 2.5 $million.