Church 501(c)(3) Application: A Guide to IRS Form 1023
A step-by-step guide to the IRS Form 1023 process for church 501(c)(3) applications — eligibility, required documents, filing fees, and processing time.
Category Archives: Tax & Exemptions
Church’s and the Attorney General
California’s Attorney General has real oversight power over religious nonprofits. Learn when your church needs AG approval for a merger, sale, or major transfer of assets.
Group Tax Exemptions
How group tax exemptions let a nonprofit share another organization’s 501(c)(3) status without filing its own separate IRS application.
Does Your Church Need to Apply for Tax-Exempt Status? A Decision Guide
Does your church need to apply for tax-exempt status? While churches qualify automatically under IRS Section 501(c)(3), California requires a separate application to the Franchise Tax Board. Without state recognition, your church remains a taxable entity under the Revenue and Taxation Code.
Churches and Unrelated Business Income Tax
How unrelated business income tax applies to churches, including debt-financed rental property, thrift shop sales, and bingo exceptions.
Church Parsonage
What happens when your church rents out the parsonage? Learn how renting a church parsonage in California affects your property tax exemption, when the welfare exemption applies, and whether parsonage rental income triggers unrelated business income tax.
R&T Code 214.6 Church Property Tax Exemption Explained
California church property tax exemption rules are often misunderstood. Learn how R&T Code 214.6 works, when shared use becomes taxable, and how churches can stay exempt.
Deductible Donations for Congregation Members
The IRS rules for deductible church donations, including the $250 written acknowledgment requirement and what makes a contribution tax-deductible.
Parsonage Property Tax Exemption
In California, a parsonage is not automatically exempt from property taxes—churches must first obtain an Organizational Clearance Certificate and then file annual county affidavits to prove the home is used exclusively as clergy housing.
The California Mills Act
Enacted in 1972, the Mills Act encourages the preservation and maintenance of Qualified Historic Structures by reducing property taxes