Church 501(c)(3) Application: A Guide to IRS Form 1023
A church 501(c)(3) application isn’t legally required, but many churches file one anyway. Learn why, and how the Form 1023 process works.
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.
Selling Church Property
Selling Church Property With Expert Guidance: Selling church property is one of the most significant decisions your organization will make. Whether you’re relocating, consolidating ministries, or transitioning your mission, you need more than a typical real estate broker—you need specialized expertise that understands both complex real estate transactions and the unique legal needs of faith-based […]
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 […]
Church Officer and Director Liability
Church board members are often surprised to learn they can be personally liable despite the corporate shield. Here’s what fiduciary duty, duty of care, and duty of loyalty actually require.