Congregational Resource Guide
Finding the right resources for your congregation
This surprisingly user-friendly section of the Internal Revenue Service website offers useful information for congregations seeking to clarify their nonprofit status and the related legal requirements. It will also be useful to congregations forming separate nonprofit corporations for a ministry like a preschool, a health center or a housing program. The IRS regulations governing tax-exempt (501c3) organizations are explained, and additional tabs take the user to articles on the restrictions of political campaign intervention, the rules limiting IRS authority to audit churches, the unrelated business income tax (UBIT), and other tax information for charitable organizations. This one stop can give a congregation an overview of topics related to nonprofit corporations, and it can also help answer specific questions.