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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 Organization » Office of the Secretary » Congregation Administration » Legal Issues for Congregations » Questions About Tax Status » Where can I find a resource that helps me understand IRS rules governing congregations and religious organizations?

Where can I find a resource that helps me understand IRS rules governing congregations and religious organizations?

Tax Tips for congregations IRS Publication 1828

IRS Publication 1828

Congregations and other religious nonprofit organizations are governed by special sets of rules and regulations. The Internal Revenue Service provides a useful summary of some of those laws in IRS Publication 1828, Tax Guide for Churches and Religious Organizations.

Tax exempt status issues
Jeopardizing tax exempt status
Political activity issues
Substantiating charitable contributions
Unrelated business income tax
Special rules on clergy compensation
Employment taxes
Payment of employee business expenses
Recordkeeping requirements.

Guía Tributaria para Iglesias y Organizaciones Religiosas

The IRS offers help for pastor's preparing their personal income tax returns:
Minister Audit Technique Guide from the IRS
IRS Publication 517 (deals specifically with Social Security issues)

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