Clergy Taxes

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

Minnesota Annual Conference of the United Methodist Church

122 West Franklin Avenue, Suite 400 Minneapolis, MN 55404

(612) 870-0058