What about “mini nonprofits” and the IRS?
An organization can be treated as a nonprofit — without obtaining a determination from the IRS — if it has gross receipts in each taxable year of normally not more than $5,000. It must meet the other requirements for IRC section 501(c)(3) status and it cannot be a private foundation.
Contributions to these “mini nonprofits” are tax deductible. Although there is no requirement to do so, some mini nonprofits seek IRS recognition because recognition assures contributors that contributions are deductible.