Under $50,000.
The audit requirements, if you're a soliciting corporation, are that if you have less than $50,000 in gross annual revenues you may choose to have no audit. Between $50,000 and $250,000 the default is to have an audit with an option of having a review engagement, which is a lower level of review based on members. Over $250,000 you have to have an audit.
For non-soliciting corporations the dividing line is at the $1 million mark. Right now, 100% have to have an audit. Under this regime, if you are smaller, if you are not using public money, you will be able to have a lower level of review.