<P> The basic requirement of obtaining tax - exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax - exempt purposes . Unlike for - profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax - exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws . This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level . Organizations acquire 501 (c) (3) tax exemption by filing IRS Form 1023 . As of 2006 the form must be accompanied by a $850 filing fee if the yearly gross receipts for the organization are expected to average $10,000 or more . If yearly gross receipts are expected to average less than $10,000, the filing fee is reduced to $400 . There are some classes of organizations that automatically are treated as tax exempt under 501 (c) (3), without the need to file Form 1023: </P> <Ul> <Li> Churches, their integrated auxiliaries, and conventions or associations of churches </Li> <Li> Organizations that are not private foundations and that have gross receipts that normally are not more than $5,000 </Li> </Ul> <Li> Churches, their integrated auxiliaries, and conventions or associations of churches </Li> <Li> Organizations that are not private foundations and that have gross receipts that normally are not more than $5,000 </Li>

How many 501c3 organizations are there in the united states