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.
Tag Archives: Tax Exemption
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.
What Type of Business Entity Is Right for Your Church?
A comparison of entity types for churches — unincorporated association, LLC, corporation, and nonprofit corporation — and the liability and tax tradeoffs of each.
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.
Bushore Church Real Estate
With Bushore Church Real Estate, you receive a full and experienced, in-house representation for all of your legal, corporate, and real property needs. Bushore Church Real Estate specializes in nearly all matters concerning Church Real Estate, including religious, nonprofit and tax-exempt organizations. We are a father and son California Real Estate team, having offices in both […]
Incidental Use of Church Property (weddings, fairs, garage sales…)
Under federal tax law, non-profit organizations such as churches are tax-exempt because they are organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. This means that the assets of a non-profit organization, including a church, must be used exclusively for achieving its exempt purposes. Exclusive Purpose:This requirement is often referred to as the “exclusivity of purpose” rule. It means that a non-profit organization cannot use its assets to benefit individuals or private interests, or for any purpose […]
Conditional Use Permits
Conditional Use Permits As with most things in real estate, especially when dealing with Special Use Property, it all comes down to highest and best use. Both of which have their roots in the zoning ordinances. In other words, what uses are permitted on the property. Sometimes a Special Use property is permitted by right, or “Grandfathered”. Other times, a Conditional Use Permit is required. Although a permit sounds simple enough, don’t let the name fool you. A Conditional Use Permit can be a long and expensive process with no […]
Churches and Property Tax Exemptions
Church Property Tax ExemptionsCounties throughout California are looking to churches as a way of increasing their revenue. One way to do so is by revoking all or part of an organization’s property tax exemption. Generally speaking, once a property has been classified as exempt, there is no specific guarantee the organization will continue to be exempt from the general tax levy against their property.In General:Churches are not exempt from special assessments, but only from taxes. Taxes are imposed on both real and personal property; with very few exceptions, special assessments […]
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