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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)

Stay Exempt : IRS Tax Basics for Exempt Organizations
exists to assist 501(c)(3) organizations. Whether you are new to the world of tax exempt organizations or are renewing existing practices, this site may offer you guidance and insights Please be aware that some religious organization issues are different, the Publication 1828 it the best source for certain issues.