Advantage Members Top 10 Tax Developments for Churches and Clergy in 2024 These ten tax developments for churches and clergy included inflation adjustments and the IRS definition of a church. Richard R. Hammar
How Political Activities May Affect Tax-Exempt Status Identify what types of political activities are permissible. Richard R. Hammar
Could You Raffle Away Your Tax-Exempt Status? Insights on a common misconception that gaming is a “charitable” activity
The Legal Effect of a Group Exemption Ruling Key point 10-18.05. The tax code permits denominational agencies to obtain a “group exemption” for
Political Activities by Churches and Other Religious Organizations In order to maintain their exemption from federal income taxes, churches and other religious organizations
Federal Court Rulings Key Point 8-08.03. Several federal courts have addressed the coverage of church employees under the
Other Religious Organizations Key point 5-01.03. Federal tax law refers to several kinds of religious organizations in addition
Q&A: Can we help fund a food bank before the 501(c)(3) paperwork is finalized? Yes, but make sure you have documentation showing it's a not-for-profit corporation. Michael E. Batts
What Would Repealing the Johnson Amendment Actually Mean for Churches? Understanding the origins of a controversial law and the pros and cons of potential change. Elizabeth Jackson
Churches and Political Involvement How churches are permitted—and even encouraged—to promote civic engagement during election seasons. Elizabeth Jackson
Church Political Activities: What Might Trigger IRS Scrutiny? A settled lawsuit from 2014 outlined the agency's protocol—but whether it is followed remains to be seen. Richard R. Hammar
Kentucky Court’s Ruling Favors Churches, Clergy Judge’s opinion may shed light on how Wisconsin housing allowance appeal may go. Ashley Moore
Funding Foreign Activities Seven legal areas that trip up churches—and how to navigate them. Frank Sommerville
Why Business Jargon May Trip Up Church Exemptions IRS ruling reveals potential problems when ministries are too commercial. Michael E. Batts
Forced to File Form 990? A federal lawsuit could prove costly to churches if it succeeds. Richard R. Hammar
Sample Corporate Transition Checklist This checklist outlines the details of a corporate merger. David Middlebrook
IRS Inches Closer to Church Inquiry Criteria Agency also issues guidance on disregarded SMLLCs. Michael E. Batts
Q&A: Running a Business at Church Should we allow a church member to run a business on church property? Richard R. Hammar
Q&A: Receipts for Fundraising Events Can our church provide receipts for food and monetary donations at fundraising events? Elaine L. Sommerville