R.I. Gen. Laws § 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
§ 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 § 527(c) of the Internal Revenue Code.