Key point 5-01.03.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. These terms are defined in a companion text.  R. HAMMAR, CHURCH AND CLERGY TAX GUIDE (published annually by the publisher of this text).
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