Jump directly to the Content

Pastor, Church & LawMember access only

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

Federal Law

§ 6.04.02
Key point 6-04.02. A church may have a number of reporting obligations under federal law, including annual information returns to employees and self-employed 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:


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, and conventions or associations of churches are exempted by law from payment of federal income tax and therefore they are not required ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Table of Contents

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.