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Legal Issues for CongregationsQuestions About Buildings and PropertyQuestions About Caring for Financial AssetsQuestions About Employees and VolunteersQuestions About Protecting Children, Youth and Adults from AbuseQuestions About Tax Status

Where can I find a resource that helps me understand IRS rules governing congregations and religious organizations?How do I apply for the ELCA Group Tax Exemption?Will our congregation's tax status change if we rent or lease our property?Will our congregation's political activity affect its tax status?My congregation is considering endorsing or sponsoring a commercial third party productWhat information will assist donors who give the congregation a gift?Are there IRS resources to assist the clergy with their tax status?Does my congregation have to file the IRS Form 990 or 990T to report income?

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Home » Who We Are » Our Three Expressions » Churchwide Ministries » Office of the Secretary » Congregation Administration » Legal Issues for Congregations » Questions About Tax Status » Does my congregation have to file the IRS Form 990 or 990T to report income?

Does my congregation have to file the IRS Form 990 or 990T to report income?

ELCA congregations are not required to file IRS Form 990. IRS Publication 1828 explains this on page 22:

Exceptions to file Form 990, 990-EZ and 990-N

The following is a list of some of the organizations that are not required to file Form 990, 990EZ or 990-N:

Churches (as opposed to “religious organizations,” defined earlier)
Inter-church organizations of local units of a church
Mission societies sponsored by or affiliated with one or more churches or church denomination, if more than half of the activities are conducted in, or directed at, persons in foreign countries
An exclusively religious activity of any religious order

See the form instructions for a list of other organizations that are not required to file.
Some congregations that have unrelated business income must file a IRS Form 990 T to report unrelated business income tax (UBIT).

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