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GIFFORD YOUTH ACTIVITY CENTER INC that you exceed the $ 25 , 000 filing threshold even i = o do not satisf _r the 1 your sc :.i_ ces of support public support test specified in the hem " d_ag of this letter . If a return is required , it must be filed by the 15th day of the fifth month after the end of your annual accounting period . A penalty of $ 20 a day _ is charged when a return is filed late , unless there is reasonable cause for the delay . However , the maximum penalty charged cannot exceed $ 10 , 000 or 5 percent of your gross receipts for the year , whichever is less . For organizations with gross receipts exceeding $ 1 , 000 , 000 in any year , the penalty is $ 100 per day per return , unless there is reasonable cause for the delay_ . The maximum penalty for an organization with gross receipts ecceeding $ 1 , 000 , 000 shall not exceed $ 50 , 000 . This penalty may also be charged if a return is not complete . So , please be sure your return is complete before you file it . You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code . = r _, cu are subject to tiffs tax , you ;rust file an income CdX return on Form 990 - T , Exempt Organization Business Income Tax Return . In tni. s letter we are not determining whether any of your present or proposed act _ lities are unre - � at�d—t-r-a-de—e-r—bits-rrie��—a--s�}e f=ri -- lon o t e Code . You are required ' to make your annual information return , Form 990 or Form 990 - EZ , available for public inspection for three years after the later of the due date of the return or the date the return is filed . You are also required to make available for public inspection your eYempticn application , any supporting documents , and your exemption letter . Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and Postage . You may fulfill this requirement by placing these documents on the Internet . Penalties may be imposed for failure to comply with these requirements . Additional information is available in Publication 557 , Tax - Exempt Status for Your Organization , or you may call our toll free number shown above . You need an employer identification number even if you have no employees . If an employer identification number was not entered on your application , :ve will assign a number to you and advise you of it . Please use that number on all returns - you file and in all correspondence with the Internal Revenue Service . If we said in the heading of this letter that an .addendum applies , the addendum enclosed is an integral part of this letter Because this letter could help us resolve an status and foundation status , you should keep it in ouripermanent records .eexempt We have sent a copy of this letter to your representative as indicate : in your power of attorney . - este _ . 045 ( DC , CC :