What is a "large operating company"?

If the company meets all of the following categories, it may be considered a "large operating company":

• The company should have more than 20 full-time employees in the United States.
• Maintaining an operational presence at a physical office in the United States indicates that the business operates from a physical location within the country. 
• The company should have filed a Federal income tax or information return in the United States for the previous year, showing gross receipts or sales exceeding $5,000,000, excluding any income from sources outside the United States.