A small baseball league formed in a Texas community, and it has been in operation for a number of years. Members pay dues, and the organization manages the dues, buying baseballs, uniforms, and the like. Everybody who works for the organization is a volunteer.
A new group of people is taking over the organization and they are concerned that the organization has never filed a tax return, and have never paid any taxes. How much money does the organization have to take in before it has to file a tax return, and is the organization liable for back taxes?

