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. ...

Article Preview

This article is currently available to ChurchLawAndTax.com subscribers only. To continue reading:

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

Receive a customized salary report for up to 18 different ministry positions. Learn how your church should compensate based on size, budget, location, and employee work experience.

Increase Giving at Church

Increase Giving at Church Subscriber access only

Develop practical and digital strategies to cultivate a culture of giving.
Starting a Disaster Response Ministry

Starting a Disaster Response Ministry Subscriber access only

Safely and effectively serve people whose lives have been overturned by a disaster.