Info for charities applying for tax-exempt status: determining type of organization

The following is according to the IRS website IRS Tax Tip 2018-134, August 28, 2018 Before applying for tax-exempt status, a charitable organization should determine if it’s one of the following: Trust A trust is formed under state law. An organization should review the law … Continue readingInfo for charities applying for tax-exempt status: determining type of organization

Special Rules Limiting IRS Authority to Audit a Church

Tax Inquiries and Examinations of Churches Congress has imposed special limitations, found in section 7611 of the Internal Revenue Code, on how and when the IRS may conduct civil tax inquiries and examinations of churches. The IRS may begin a church tax inquiry only if … Continue readingSpecial Rules Limiting IRS Authority to Audit a Church