Rhode Island General Laws Title 44. Taxation § 44-11.1-2. Imposition of tax

Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under section 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under section 527(c) of the Internal Revenue Code.