The Church as a Taxpayer

The Church of God Benefits Board has a specific free manual dealing with the church as a “taxpayer.” The manual can be accessed on our web site by going to our manuals page or by going directly to The Church as a Taxpayer site.

It has been said that there are only two things that are certain – death and taxes!! Many ministers are surprised to learn that churches have tax-related liabilities (and responsibilities), just like individuals. Those ministers have heard that churches are “tax exempt” and have taken that to believe that churches have no responsibilities in regards to taxes whatsoever. Nothing could be farther from the truth.

While churches are “tax exempt,” that exemption applies in only a limited manner – and only applies in regards to certain tax liabilities. In other situations, churches are treated just like all other taxpayers and are subject to the same taxes as everyone else.

The purpose of The Church as a Taxpayer manual is to give ministers and church officials the foundational material for understanding the applicable tax laws that apply to churches. The manual is not an exhaustive legal explanation of those laws but is rather a brief overview from a non-legal perspective. Since even the smallest local governmental entity may have taxing authority, the manual is not meant to cover the details of each of those laws but rather to provide overall general guidance to ministers and churches.

The Church as a Taxpayer manual joins our series of manuals that are available to assist local churches in carrying out their responsibilities under the tax laws of our nation. All the manuals can be accessed on our manuals page.

About benefitsboard

Art Rhodes is the President and CEO of the Church of God Benefits Board, Inc. - the administrator of the Ministers' Retirement Plan and the Church Loan Fund, Inc. The corporate offices of the Benefits Board are in Cleveland, TN.
This entry was posted in Informational Manuals, Internal Revenue Service, Pay Roll Taxes, Tax Information. Bookmark the permalink.

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