Jump directly to the content

Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Other Religious Organizations

Volume 2 . Chapter 5 . § 5-01.3
Key point 5-01.3. Federal tax law refers to several kinds of religious organizations in addition to churches, including conventions or associations of churches, integrated auxiliaries of churches, integral parts of a church, and qualified church-controlled organizations. It is important to define these terms in order to determine whether or not special tax rules apply.

The Internal Revenue Code, income tax regulations, and IRS rulings refer to a number of church-related organizations, including conventions or associations of churches, integrated auxiliaries of a church, integral agencies of a religious organization, integral parts of a church, qualified church controlled organizations, religious and apostolic organizations, and religious orders. ...

Log In For Full Access

Interested in becoming a member? Learn more.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

The 2019 State of Church Compensation Report

The 2019 State of Church Compensation Report Member access only

Data and statistics about the state of church compensation in the U.S. for 2019.
Benevolence Fund Basics

Benevolence Fund Basics Member access only

Help your church develop a tax-compliant benevolence ministry.