Church Filing Requirements

[zeros]

Does anybody know what forms are required on an annual basis for a church? Does it matter what size the church is?

[Jiggers]

Church Returns

The only returns that I am aware of for a church are payroll returns: 941, W-2, 1099, etc.

There is no income tax return required for a church. But, it must be a true church.

[erchess]

True Story

There once was a Church that called itself the Church of God. It was not part of the denomination of that name. In time its members could not get along and some built a new church down the street and called it the True Church of God. In time the members of the new church could not get along and some built a new church down the street and called it the Only True Church of God.

Which leaves me wondering what Jiggers means when he says that a church has to be a true church. Isn't that very much in the eye of the beholder?

[MAMalody]

The only returns that I am aware of for a church are payroll returns: 941, W-2, 1099, etc.

There is no income tax return required for a church. But, it must be a true church.

Besides the above, the only other thing you normally have to watch for is unrelated business income. While most churches do not have any, some may have acquired an apartment house or whatever.

Mike

[zeros]

Form 990

Does every "true church" have to file the 990 form, for tax exempt organizations?

[Jiggers]

True Church

Not to offend anyone or any church, I was referring to the organized churches. Not some First Holy Roller of some Wannabe Preacher.

I believe there is some requirement by the IRS.

There is no 990 filing for a recognized church.

[MAMalody]

Does every "true church" have to file the 990 form, for tax exempt organizations?

They may if they have unrelated business income, otherwise, they are generally exempt from filing a Form 990.

Mike