Transcription of Tax Guide for Churches & Religious Organizations
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Tax Guide for Churches & Religious Organizations
Tax Exempt and Government Entities 501c 3. EXEMPT Organizations . ( )( ). Tax Guide for Churches & Religious Organizations Publication 1828 (Rev. 8-2015) Catalog Number 21096G Department of the Treasury Internal Revenue Service Congress has enacted special tax laws that apply to Churches , Religious Organizations and ministers in recognition of their unique status in American society and of their rights guaran- teed by the First Amendment of the Constitution of the United States. Churches and Religious Organizations are generally exempt from income tax and receive other favorable treatment under the tax law; however, certain income of a church or Religious organization may be subject to tax, such as income from an unrelated business.
Tax Exempt and Government Entities EXEMPT ORGANIZATIONS Tax Guide for Churches & Religious Organizations 501(c)(3) Publication 1828 (Rev. 8-2015) Catalog Number 21096G Department of the Treasury Internal Revenue Service www.irs.gov
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