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

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.

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