This Week's LessonWeek of May 26
This lesson focuses on IRS Form 5578. You can review the Executive Summary to obtain the key points or read the Weekly Lesson for a more thorough presentation of this topic. Start by completing the following interactive quiz to test your knowledge.
A church operates a preschool. The church treasurer has heard of IRS Form 5578, but is not sure whether the church is required to file this form.
Instructions Click on the correct answer for each of the following questions.
Church treasurers should be familiar with IRS Form 5578, since it is probably the most neglected federal filing requirement by churches. This form must be filed annually by any church that operates a school or preschool. This week's lesson addresses this important filing requirement.
Churches and other religious organizations that operate, supervise, or control a private school must file a certificate of racial nondiscrimination (Form 5578) each year with the IRS. The certificate is due by the 15th day of the fifth month following the end of the organization's fiscal year. This is May 15th of the following year for organizations that operate on a calendar year basis.