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Pastor, Church & Law

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

Federal Law

Volume 2 . Chapter 6 . § 6-04.2
Key point 6-04.2. A church may have a number of reporting obligations under federal law, including annual information returns to employees and selfemployed workers (W-2 and 1099 forms), the quarterly employer's tax return (Form 941), the unrelated business income tax return (Form 990-T), and the annual certification of racial nondiscrimination (Form 5578).

Federal law imposes several reporting requirements on charitable organizations. Among them are the following:

1. Application for Recognition of Tax-Exempt Status

Most organizations seeking recognition of exemption from federal income tax must file an application with the IRS. This is done either on IRS Form 1023 or 1024, depending on the nature of the applicant. Churches, their integrated auxiliaries, ...

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