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.
Category Archives: Tax & Exemptions
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.
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 Risks of Renting Out Your Church Parsonage in California
Renting out your church parsonage can risk your property tax exemption and trigger UBIT. Here’s when that happens — and how to protect your exemption.
The California Mills Act
Enacted in 1972, the Mills Act encourages the preservation and maintenance of Qualified Historic Structures by reducing property taxes
Title Holding Corporations: Understanding 501(c)(2) Tax-Exempt Status
A 501(c)(2) organization refers to a type of tax-exempt entity under the Internal Revenue Code (IRC) as a title-holding corporation or trust that is organized for the exclusive purpose of holding title to property
Understanding the Williamson Act: California Property Tax Explained
How the Williamson Act reduces property taxes for California landowners who commit to agricultural or open-space use. Learn about eligibility, contract terms, rollback taxes, and how the program affects church-owned agricultural land.
