IRS Publications Related to Churches and Religious Organizations
The Internal Revenue Service has published a number of resources to help religious leaders and officers meet their responsibilities under Federal law and the U.S. Tax Code.
This document provides links to these publications on the IRS web site. If you find non-functioning links, please notify the Connecticut Conference webmaster at webmaster@ctucc.org.
IRS Web Site Section for Churches and Religious Organizations
Tax Information for Churches and Religious Organizations at IRS.gov
Publications
- Tax Guide for Churches and Religious Organizations
- A quick reference guide of federal tax law and procedures for churches and religious organizations, to help them comply with tax rules.
- Exemption Requirements
- 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
- 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.
- 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).
