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.
501(c)(3)
Could You Raffle Away Your Tax-Exempt Status?
Insights on a common misconception that gaming is a “charitable” activity
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.
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.
Churches and Political Involvement
How churches are permitted—and even encouraged—to promote civic engagement during election seasons.
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.
Kentucky Court’s Ruling Favors Churches, Clergy
Judge’s opinion may shed light on how Wisconsin housing allowance appeal may go.
Funding Foreign Activities
Seven legal areas that trip up churches—and how to navigate them.
Why Business Jargon May Trip Up Church Exemptions
IRS ruling reveals potential problems when ministries are too commercial.
Forced to File Form 990?
A federal lawsuit could prove costly to churches if it succeeds.
Sample Corporate Transition Checklist
This checklist outlines the details of a corporate merger.
IRS Inches Closer to Church Inquiry Criteria
Agency also issues guidance on disregarded SMLLCs.
Q&A: Running a Business at Church
Should we allow a church member to run a business on church property?
Q&A: Receipts for Fundraising Events
Can our church provide receipts for food and monetary donations at fundraising events?
Q&A: Establishing a 501(c)(3) Ministry at Church
Do we need to start a separate tax-exempt entity?
Q&A: Starting a 501(c)(3) at Church
Can our pastor launch a side ministry at our church?
Q&A: Pastor’s Taxable Income?
A no-interest loan to a pastor brings up a number of issues.
Exceptions to Sales Tax Exemption
There are times when churches pay—or collect—sales tax.
Q&A: Consequences of a Church’s Political Participation
What happens if we lose our tax-exempt status?
Q&A: What Would Happen If We Lost Our Tax-Exempt Status?
I am aware that churches risk the loss of their tax-exempt status if they participate