Churches, Integrated Auxiliaries, and Conventions or Associations of Churches
Overview of tax-exempt status for churches, integrated auxiliaries and conventions or associations of churches.
Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).
Unrelated business income tax requirements for tax-exempt organizations.
A brief description of annual filing requirements for tax-exempt churches and religious organizations.
The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations
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).
Publication 4573, Group Exemptions PDF
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.