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Exemption

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

CaliforniaCalifornia

Court Rejects Ministry’s Claim That It Is Exempt from All Taxes and Regulation Member access only

Attempts to become a “508(c)(1)(A)” church to avoid taxation and IRS scrutiny could have serious consequences.
Four Key Employee Issues Unique to Churches—and How to Navigate Them
Recommended Reading

Four Key Employee Issues Unique to Churches—and How to Navigate Them

How the ministerial exception, job descriptions, internships, and employee handbooks can make your ministry sink or swim.
Developing Strong Job Descriptions for Employees and Volunteers
Part 2 of 4

Developing Strong Job Descriptions for Employees and Volunteers Member access only

Well-crafted job descriptions are critical to each church’s mission and proper functioning.
Internships: Blessings or Blind Spots?
Part 3 of 4

Internships: Blessings or Blind Spots? Member access only

Here’s how churches can avoid tripping up on important legal, tax, and risk management issues with interns.
The Importance of a Legally Sound Employee Handbook
Part 4 of 4

The Importance of a Legally Sound Employee Handbook Member access only

A handbook not only protects the church and its staff—it also helps create a healthy relationship between employer and employee.
FederalFederal

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

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.
Q&A: Can a For-Profit Food Truck Make Money on Church Property?

Q&A: 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

Lead your ministry with confidence.

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