IRS Publications
The following link redirects you to the IRS Publications.
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The following link redirects you to the IRS Publications.
The following link redirects you to the IRS webpage. This webpage provides you with a list of forms and a search box to find any needed documents.
SECA Tax is a form that self employed business owners must pay based on their net earnings from self employement.
This publication will help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. You will understand and identify excessive contributions, basic rules for claiming the retirement savings, and more.
IRS Topic 762 explains the difference in common law between independent contractors and employees.
The U.S. Citizenship and Immigration Services (USCIS) is a government agency that manages and inspects lawful immigration to the United States.
You can deduct your contributions only if you make them to a qualified organization. IRS Publication 526 discusses the organizations that qualify to receive deductible contributions.
This document explains how to claim a deduction for your charitable contributions. The types of organizations to which you can make deductible charitable contributions are explained in the following link,
Attached are Microsoft Word documents of the Articles of Incorporation for both a newly formed and already incorporated member church in the state of Michigan.
This is a legal document which will be filed within the province to create a corporation.
Below is a Microsoft Word version of content for Articles of Incorporation (or Restated Articles of Incorporation) for a member church located in the United States but outside of Michigan.
Finance and Personnel records that are no longer active are to be retained for a specified number of years.
Finance and Personnel records that are no longer active are to be retained for a specified number of years.
Is your church looking for a copy of the 501(c)(3)? Please get in touch with the Finance department for quick help!
The Church Law and Tax Group has a wide variety of resources to provide financial, legal and administrative support for your ministry.
Many churches rely on paid staff to manage various aspects of ministry, from performing music during worship services to administering outreach programs. Are these paid staff church employees or independent contractors?
A ruling in U.S. federal district court this week may impact most ministers serving in the United States who live in their own homes.
Are you looking for information on what annual filings are required by churches? Here's a great resource from the IRS, "Tax Guide for Churches and Religious Organizations."
Much has been written about the clergy residence deduction (CRD) which is available to clergy and other eligible individuals in Canada. To be eligible, an individual must meet both a status test and a function test.
I started using the Zondervan "Church and Nonprofit Tax & Financial Guide" by Dan Busby a few years back. I just ordered the 2011 edition for 2010 tax returns and received it from Amazon. I recommend that every US church own this book as a resource for their church treasurer, administrator, and/or bookkeeper.
This tip sheet from the IRS will assist you in determining the tests that the IRS considers regarding determining if workers are independent contractors or employees.
This website features information related to clergy tax preparation.