(1) a church, an interchurch organization of local units of a church, a convention or association of churches, an integrated auxiliary of a church (such as a men’s or women’s organization, religious school, missions society, or youth group), and certain church-controlled organizations (see Rev. Proc. 86-23)
(2) a school below college level affiliated with a church (or operated by a religious order)
(3) a mission society sponsored by or affiliated with one or more churches or church denominations, if more than one-half of the society’s activities are conducted in, or directed at persons in foreign countries
(4) an exclusively religious activity or any religious order
(5) a religious or apostolic organization described in section 501(d) of the Code
(6) and exempt organization whose annual gross receipts are normally $25,000 or less
Efforts are underway in Washington to require all religious organizations (including churches) to file an annual Form 990. You will be fully apprised of any developments in future newsletters.
