It is very important to observe the distinction between gross receipts and gross revenue for purposes of the audit threshold.
Gross revenue should be used for audit determination. Gross revenue means income of any kind from all sources, without deduction of any costs or expenses, including all amounts received as the result of any solicitation by a paid solicitor.
For example, if $50,000 worth of raffle tickets are sold and the prizes cost the organization $30,000, the full $50,000 is counted toward gross revenue, not just the $20,000 the organization netted.