Clergy Taxes

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A tax guide for churches and religious organizations is available from the IRS. This booklet covers:

• Tax Exempt Status
• Jeopardizing Tax-Exempt Status
• Unrelated Business Income Tax (UBIT)
• Employment Tax
• Special Rules for Compensation of Ministers
• Payment of Employee Business Expenses
• Recordkeeping Requirements
• Filing Requirements
• Charitable Contributions–Substantiation and Disclosure Rules
• Recordkeeping
• Special Rules Limiting IRS Authority to Audit a Church

Download tax guide

The IRS provides general tax information on its web site or by calling (800) 829-1040. You may also get tax information specific to exempt organizations by calling (877) 829-5500 or going here.

Other helpful resources:

General Council of Finance and Administration legal manual

Social Security and Other Information for Clergy and Religious Workers

IRS Requirements: Earnings for Clergy

Housing Allowance Q&As for Clergy