Tax Information for Churches and Religious Organizations | |
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Tax Guide for Churches and Religious Organizations A quick reference guide of federal tax law and procedures for churches and religious organizations, to help them comply with tax rules. Exemption Requirements A brief description of the requirements for exemption under IRC Section 501(c)(3). Unrelated Business Income Tax Unrelated business income tax requirements for tax-exempt organizations. Filing Requirements A brief description of annual filing requirements for tax-exempt churches and religious organizations. Charities, Churches, and Educational Organizations - Political Campaign Intervention Resources available on irs.gov about the federal tax rules applying to the involvement of section 501(c)(3) organizations in political campaign activities. Publication 4573 (Group Exemptions) A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501. Special Rules Limiting IRS Authority to Audit a Church Overview of rules on tax inquiries and examinations of churches. Tax Information for Charitable Organizations Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3). |
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