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Exemption

501(c)(3), property tax, sales tax, political activity

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A Church’s Tax-Exempt Status Does Not Extend to Its Minister

Tax court confirms imposition of substantial penalties on taxpayer who claimed he functioned as a church.
IRS Updates Group Exemption Procedure

IRS Updates Group Exemption Procedure Member access only

New guidance with specific application to denominations and churches covered by the group ruling.
Latest Form 990 Exemption Challenge Dismissed on Technical Grounds

Latest Form 990 Exemption Challenge Dismissed on Technical Grounds

Atheist group targeting reporting exception for churches says it will resolve technical problems and try again.
Evaluate Property Tax Exemptions Annually

Evaluate Property Tax Exemptions Annually

Time to review or apply for property tax exemptions.
Hey, Fletch: Can a For-Profit Food Truck Make Money on Church Property?

Hey, Fletch: Can a For-Profit Food Truck Make Money on Church Property?

Receiving more than $1,000 from a vendor could be considered unrelated business income.
Q&A: If an Outside Group Uses Our Building, Will that Jeopardize Our Property Tax Exemption?

Q&A: If an Outside Group Uses Our Building, Will that Jeopardize Our Property Tax Exemption? Member access only

Seven questions to help understand the potential implications of these arrangements.
Could You Raffle Away Your Tax-Exempt Status?

Could You Raffle Away Your Tax-Exempt Status? Member access only

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?

Q&A: Can we help fund a food bank before the 501(c)(3) paperwork is finalized? Member access only

Yes, but make sure you have documentation showing it's a not-for-profit corporation.
Responding to the Transgender Bathroom Access Controversy

Responding to the Transgender Bathroom Access Controversy Member access only

How church leaders can navigate this still-developing legal issue.
What Would Repealing the Johnson Amendment Actually Mean for Churches?

What Would Repealing the Johnson Amendment Actually Mean for Churches? Member access only

How a repeal of the amendment that prohibits political endorsements could affect pastors and churches.

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