Does a claim for exemption need to be re-filed?


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No. A claim of exemption is only filed once, as long as the charity continues to qualify for the exemption. For example, if an organization claims an exemption using the $50,000 threshold exemption, and it goes over the limit 2 out of 3 years, it will need to register. If it then goes back under $50,000 threshold, it may reapply for exemption.