Guest, you probably should first read the Form 990 instructions. The instance of a single year of receipts over $25,000 doesn't trigger a need for a 990 for that year. In fact, the test for gross receipts of $25,000 yearly is a fairly liberal one that could allow several years of receipts over that level. And, as I said above, I doubt that either DT or Mudcat (or the two combined, for that matter) have ever been close to the $25,000 level.

Also, as I stated above Mudcat and DT are not charities. Yes, the PA Dept of Charities could probably make a preliminary investigation, but I doubt seriously that they would determine that either the DT or Mudcat fall under the purview of the Act. Just as nonprofit status does not a charity make, neither do solicitations for donations. If a representation was made that the solicitation was for charitable contributions, that would be another thing altogether. But, as I stated above, I'm pretty sure neither Max nor Dick has ever made such a representation, in fact they have been pretty explicit in stating otherwise.