Inflation adjusted item

2025 amount

2024 amount

Agricultural or horticultural organizations:
Dues paid by members excluded from unrelated business income

$207

$201

Low cost articles:
Cost of items for purposes of determining unrelated trade or business

$13.60

$13.20

Insubstantial benefits:
Value of benefits received by a donor without reducing the value of the charitable contribution deduction

$13.60, $68, and $136

$13.20, $66, and $132

Nondeductible lobbying expenditures:
Dues limitation to except an exempt organization from the proxy tax reporting requirement

$143 or less

$140 or less

Failure to file Form 990-T:
Minimum tax that applies for failure to file within 60 days of the due date is the lesser of 100 percent of the amount required to be shown as tax or the following amount

$525

$510

Failure to file Form 990, Form 990-EZ, or Form 990-PF:

• Large organization threshold
  
• Daily delinquency penalty for large organizations
  Not to exceed
• Daily delinquency penalty for all others
  Not to exceed the lesser of 5 percent of gross receipts or the following amount

• $1,309,500
  
• $130
  $65,000
• $25
  $13,000

• $1,274,000
  
• $125
  $63,500
• $25
  $12,500

Inflation adjusted item

2025 amount

2024 amount

Flexible spending accounts (FSAs):

• Pre-tax deduction annual limit
• Maximum carryover amount (if permitted by plan)

• $3,300
• $660

• $3,200
• $640

Qualified transportation fringe benefits:
Pre-tax or excluded monthly limit

• $325

• $315