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

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.

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.