Internal Revenue ServiceTax Exempt and Government EntitiesExempt Organizations
Internal Revenue ServiceTax Exempt and Government EntitiesExempt Organizations
tax guide for
ChurchesandReligiousOrganizations
benefits and responsibilities under the federal tax law
Congress has enacted special tax laws applicable tochurches, religious organizations, and ministers in rec-ognition of their unique status in American society andof their rights guaranteed by the First Amendment of the Constitution of the United States. Churches and reli- gious organizations are generally exempt from income tax and receive other favorable treatment under the taxlaw; however, certain income of a church or religious organization may be subject to tax, such as income from an unrelated business.The Internal Revenue Service (IRS) offers this quick reference guide of federal tax law and procedures forchurches and religious organizations to help them voluntarily comply with tax rules. The contents of this publication reflect the IRS interpretation of tax lawsenacted by Congress, Treasury regulations, and court decisions. The information given is not comprehensive, however, and does not cover every situation. Thus, it is not intended to replace the law or be the sole sourceof information. The resolution of any particular issue may depend on the specific facts and circumstancesof a given taxpayer. In addition, this publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will present the interpretation of the IRS. For more detailed tax information, the IRS has assistance programs and tax information products for churches and religious organizations, as noted in the back of this publication. Most IRS publications and forms can be downloaded from the IRS Web site at
www.irs.gov
, orordered by calling toll-free (800) 829-3676. Specialized information can be accessed through the ExemptOrganizations (EO) Web site under the IRS Tax Exempt and Government Entities division via
www.irs.gov/eo
or by calling EO Customer Account Services toll-free at(877) 829-5500.The IRS considers this publication a living document,one that will be revised to take into account future devel-opments and feedback. Comments on the publication may be submitted to the IRS at the following address: Internal Revenue Service1111 Constitution Avenue, NW Washington, DC 20224 Attn: T:EO:CE&O
1
Table of Contents
Tax-Exempt Status
3
Recognition of Tax-Exempt Status
3Applying for Tax-Exempt Status
3Public Listing of Tax-Exempt Organizations
4
Jeopardizing Tax-Exempt Status
5
Inurement and Private Benefit
5Substantial Lobbying Activity
5Political Campaign Activity
7
Unrelated Business Income Tax (UBIT)
16
Net Income Subject to the UBIT
16Examples of Unrelated Trade orBusiness Activities
16Tax on Income-Producing Activities
17
Employment Tax
18
Social Security and Medicare Taxes—Federal Insurance Contributions Act (FICA)
18Federal Unemployment Tax Act (FUTA)
18
Special Rules forCompensation of Ministers
19
Withholding Income Tax for Ministers
19Parsonage or Housing Allowances
19Social Security and Medicare Taxes—Federal Insurance Contributions Act (FICA) vs Self-Employment Contributions Act(SECA) Tax
19
Payment Of Employee Business Expenses
20
Accountable Reimbursement Plan
20Non-accountable Reimbursement Plan
20
Recordkeeping Requirements
21
Books of Accounting and Other Types of Records
21Length of Time to Retain Records
21
Filing Requirements
22
Information and Tax Returns—Forms to File and Due Dates
22
Charitable Contributions—Substantiation and Disclosure Rules
24
Recordkeeping
Recordkeeping Rules
24Substantiation Rules
24Disclosure Rules that Apply to
Quid Pro Quo
Contributions
24Exceptions to Disclosure Statement
25
Special Rules Limiting IRS Authority to Audit a Church
26
Tax Inquiries and Examinations of Churches
26Audit Process
26
Glossary
27
Help From The IRS
28
IRS Tax Publications to Order
28IRS Customer Service
inside back cover
EO Customer Service
inside back cover
EO Web Site
inside back cover
EO Update
inside back cover
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IRS Guide for Churches-Religious Orgs
Here are the IRS Tax Exempt Guidelines for Churches and Religious Organizations
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