Overview of tax-exempt status for churches, integrated auxiliaries and conventions or associations of churches.
A brief description of the requirements for exemption under IRC Section 501(c)(3).
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.
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, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3).
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.