Churches and Unrelated Business Income Tax
A practical guide to Unrelated Business Income Tax for churches, covering rental income, bingo, cell tower leases, filing requirements, and new deductions under the One Big Beautiful Bill Act.
Tag Archives: UBIT
Incidental Use of Church Property: Weddings, Fairs, and Garage Sales
Renting the sanctuary for a wedding or running a garage sale can raise a real tax question for a church. Here’s how the incidental use of church property interacts with UBIT, and the exceptions that keep most church fundraisers tax-free.