Churches and Religious Organizations—Tax Resources

The following links may be helpful for churches and religious organizations in their understanding of their treatment under federal tax law.

Tax Guide for Churches and Religious Organizations
A quick reference guide of federal law and procedures for churches and religious organizations, to help them comply with tax rules.

Exemption requirements: 501(c)(3) organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Filing Requirements
A brief description of annual filing requirements for tax-exempt churches and religious organizations.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Special Rules Limiting IRS Authority to Audit a Church
Overview of rules on tax inquiries and examinations of churches.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code (“IRC”) section 501(c)(3).

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

Webinar for Churches and Religious Organizations
A survey of tax-exempt status.

Obtaining tax-exempt status for your church

A church is entitled to special privileges under the law.

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