Q&A: Beware Giving Volunteers Cash, Gift Cards, and Gifts
It's natural to want to bless volunteers with cash, gift cards, and gifts. But how you do it matters to you, them and the IRS.
Income
Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts
How Church-Run Coffee Shops, Bookstores, and Other Ventures Can Trigger Tax Liability
Seven articles to help you understand unrelated business income.
Does Our Church Owe Unrelated Business Income on Goods Sold?
Understand how selling certain items may affect your church's tax burden as it pertains to unrelated business income.
The Tax Code’s “No Inurement” Limitation
Failure to meet certain conditions can jeopardize a church's exempt status.
Taxes on Gifts to Pastors: What Churches Need to Know
Understand the tax and legal rules for giving monetary gifts to pastors, including IRS reporting requirements and donation guidelines.
Form 8822-B Requirements for Churches: Staying Compliant
Discover why churches must comply with Form 8822-B requirements, including timely updates to the IRS about responsible party changes.
When Ministry Becomes Business: Understanding the Commerciality Doctrine
Key insights on how the commerciality doctrine impacts churches' revenue-generating activities and tax-exempt status.
Does Your Church Owe Taxes on Alternative Revenue?
Answers about the often misunderstood world of unrelated business income.
Running a Business in a Church: Key Legal and Tax Considerations
Key considerations for running a business in a church, including tax implications, liability risks, and zoning compliance.
How Is Rental Income Taxed for Churches?
Key considerations for churches renting facilities, including how rental income is taxed and how to protect tax-exempt status.
Accounting for Sales of Pastor’s Preaching Resources
How churches can properly account for and handle taxes on a pastor's preaching resources sold through church gift shops.
Exceptions to Sales Tax Exemptions
Key insights into exceptions to sales tax exemptions for churches, including when to pay and collect sales tax on transactions.
Ensuring Fiduciary Duty in Church Investments
Understand fiduciary duties for church investments and strategies to safeguard funds and ensure compliance.
The Assignment of Income Doctrine
A tax ruling sheds light on how churches and church treasurers should handle certain accounting processes.