in section 509(a)(3), and (IV) satisfies the requirements under subparagraphs (A) and (B) of paragraph (1). (B) Qualified gross receipts (i) In general For purposes of subsection (a)(1)(A), in the case of a qualified organization, the term qualified gross receipts means gross receipts of the organization for the taxable year described in such subsection. (ii) Special rule In the case of a qualified organization which did not file a tax return for the taxable year described in subsection (a)(1)(A), such subsection shall be applied by substituting 2018 for 2019 . (iii) Organization exempt from filing (I) In general In the case of an organization which is exempt from filing a return pursuant to section 6033(a) or which is not required to include in such return the information necessary to determine the amount of the credit allowed under this section, such organization may submit to the Secretary (in such form and manner as is deemed appropriate by the Secretary) any information required for purposes of determining— (aa) whether such organization satisfies the requirements under subparagraphs (A) and (B) of paragraph (1), and (bb) the amount of the credit allowed under subsection (a)(1). (II) Publicity of information For purposes of section 6104, any information submitted by an organization under subclause (I) shall be deemed to be information required to be furnished by such organization pursuant to section 6033. (c) Treatment of credit The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. (d) Coordination with advance refunds of credit The amount of credit which would (but for this subsection) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (e). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). (e) Advance refunds and credits (1) In general Any