We recommend the following resources for legal information about non-profit and tax-exempt organizations:
UNITED STATES STATUTES:
For access to United States laws of interest to churches and ministries:
- Go to http://www4.law.cornell.edu/uscode/
- Scroll down to “Find US Code Materials by Title and Section”
- In the “Title:” box, type in “26” for access to the Internal Revenue Code. Then type in the specific code section you are interested in.
Section 501(c)(3) is, of course, the most well-know federal law for churches and ministries. Other sections of interest include Section 170, which deals with the deductibility of donations, and Section 511 through 514, which deal with the tax on unrelated business income (UBIT).
UNITED STATES REGULATIONS
Regulations are rules promulgated by federal agencies to enforce statutes.
For access to federal regulations of interest to churches and ministries:
- Go to http://www.access.gpo.gov/nara/cfr/cfr-table-search.html#page1
- Scroll down to “Title 26” and click on 2006, 2007, or 2008.
Regulations of interest to churches and ministries include:
- 1.501(c)(3)-1 (regarding maintenance of exempt status)
- 1.501(h)-1 to 1.501(h)-3 (regarding rules regulating political activity by non-profit organizations)
- 1.513 and 1.514 (regarding unrelated business activity and the tax on unrelated business income)
- 53.4958-0 to 53.4958-7 (regarding “private inurement”, compensation committees, and establishing compensation)
To discuss building a church facility, contact Charlie Daniels at:
CHURCH ACCOUNTING SERVICES
If you are looking for a qualified CPA to assist you church or ministry with accounting, filing IRS Form 990, or payroll, contact: