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• W243509175 abstract "EXECUTIVE SUMMARY * If the IRS classifies an organization as a it may enjoy several tax-related benefits, such as an exemption from federal income tax, exemption from applying for tax-exempt status, exemption from unemployment taxes and exemption from filing certain annual information returns. * The term is not specifically defined in the Internal Revenue Code but is used in a generic sense that includes all places of worship including synagogues and mosques. The IRS listed 14 criteria that are important in deciding whether an organization is a An organization is not required to meet all of the 14 criteria to be classified as a church, but the IRS does not say which ones or how many are required for the desired classification. * The is a legitimate corporate form that allows a bona fide religious leader to hold property and conduct business for the benefit of a religious organization. However, the nebulous definition of a has led to abuses which earned the corporation sole a place on the 2005 IRS Dirty Dozen tax scam list. * If a meets the five criteria listed in section 501(c)(3) of the Internal Revenue Code, it is automatically considered tax-exempt. Even so, if a has unrelated business income, that income is subject to income tax. * Churches must still withhold payroll taxes from the wages of their employees even though the is generally exempt from paying income tax. In addition, there are special rules regarding the payment of Social Security and Medicare taxes for clergy. ********** America's tradition of religious freedom is as old as the country itself--and results in an incredible diversity of form and structure among its, religions. Organizations that the IRS classifies as churches may enjoy several tax-related benefits: They can be exempt from federal income and unemployment taxes, from applying for tax-exempt status and from filing certain annual tax information returns. This article examines the critical definition of a for tax purposes, the requirements for tax-exempt status and some of the most common areas of misreporting by houses of worship. Note that the Internal Revenue Code uses the term in a generic sense that includes synagogues, mosques and all places of worship. Hence, we will use the IRS term in a generic sense in this article. WHAT Is A CHURCH? IRC section 501 (c) describes several organizations that qualify for tax-exempt status, including churches, but does not provide a precise definition of a church. However, IRS Publication 1828, Tax Guide for Churches and Religious Organizations, lists 14 criteria the IRS considers important in deciding whether an organization qualifies. They are * A distinct legal existence. * A recognized creed and form of worship. * A definite and distinct ecclesiastical government. * A formal code of doctrine and discipline. * A distinct religious history. * A membership not associated with any other or denomination. * An organization of ordained ministers. * Ordained ministers selected after completing prescribed studies. * A literature of its own. * Established places of worship. * Regular congregations. * Regular worship services. * Schools for the religious instruction of the young. * Schools for the preparation of ministers. An organization is not required to meet all 14 criteria in order to be classified as a church, but the IRS has been unwilling to say how many should be met or whether some are more important than others. Usually, a combination of these characteristics along with facts and circumstances is used to determine whether an organization is a church for federal tax purposes. If an organization is unjustly denied classification, its only recourse is in the courts. …" @default.
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• W243509175 date "2006-05-01" @default.
• W243509175 modified "2023-09-24" @default.
• W243509175 title "Tax Reporting for Houses of Worship: What Is a Church, and How Is It Taxed?" @default.
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