Tax Guide for Churches and Religious Organizations


J

John H. Fisher

Tax Guide for Churches and Religious Organizations

explains the federal tax rules on political campaign activity by
section 501(c)(3) organizations.

Congress has enacted special tax laws applicable to
churches, religious organizations, and ministers in
recognition of their unique status in American society
and of their rights guaranteed 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.

http://www.irs.gov/pub/irs-pdf/p1828.pdf
 
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