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Continuing education for ministry leaders
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of June 23

W-4 Forms

Week of June 16

Completing Form W-2

This Week's LessonWeek of June 30

Renewing Your Group Exemption Ruling

Introduction

Our lesson this week examines the topic of Renewing Your Group Exemption Ruling. The Executive Summary provides a concise review of the key points. Before we get started, test your knowledge by completing the following quiz.

A religious denomination obtained a group exemption many years ago from the IRS. It sends in updated information by the end of each calendar year to the IRS. Certain officers of the denomination have heard that group exemption rulings are being used by some attorneys as evidence of denominational liability for the obligations of affiliated churches. Some officers are asking what steps they can take to reduce this risk.

Weekly Quiz

Instructions Click on the correct answer for each of the following questions.

Executive Summary

Conventions and associations of churches are allowed to obtain a "group exemption ruling" from the IRS. Such a ruling provides recognition of exempt status to all "subordinate organizations" described in the group exemption ruling request. Each year a denomination that has received a group exemption ruling is required to submit certain information to the IRS in order to maintain the group exemption. In this week's lesson, we review the renewal of group exemption rulings.

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