Q&A: Is Form 990 Required for Churches?

Several organizations, including churches, are generally exempt from filing Form 990s.

Richard R. Hammar, Attorney, CPA
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Last Reviewed: March 28, 2024

Q: Does a small church need to file a 990N? I have not been able to determine if this is now required. In the past, we have not filed 990s as we are a small congregation.

Section 6033 exempts several organizations from the Form 990 reporting requirements, including the following:

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, mission society, or youth group), and certain church-controlled organizations (see Revenue Procedure 86-23). The term “integrated auxiliary” is defined fully in Chapter 12, section A.4, in my annual tax guide, the Church & Clergy Tax Guide.

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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