A nongovernmental tax-exempt organization must complete a Form 990 and send it to the Internal Revenue Service:

A)Only if they have unrelated business income.

B) If they are not a religious organization, and have gross receipts of $5,000 or more each year.

C) If they have gross receipts of $1,000 or more each year.

D)Only if they are a private foundation, not a public charity.