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  2. United States Senate inquiry into the tax-exempt status of ...

    en.wikipedia.org/wiki/United_States_Senate...

    [6] IRS guidelines require that pastors' compensation be "reasonable" and net earnings may not benefit any private individual. [7] Responses from these ministers included arguments about Congressional power to oversee such matters.

  3. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  4. Church tax - Wikipedia

    en.wikipedia.org/wiki/Church_tax

    The tax is generally around 0.7% of taxable income. [5] The collection of the church tax is administered by the Danish tax authorities, but the church tax is not considered as a genuine tax by, for example, Statistics Denmark, but as a "voluntary transfer from households to the state". [6]

  5. Clergy housing allowance - Wikipedia

    en.wikipedia.org/wiki/Clergy_housing_allowance

    The home must actually be used as a home by the clergy. The allowance cannot exceed the fair rental value of the home, furnishings, appurtenances, and utilities. [4] [5] [6] Clergy may legitimately include housing costs such as cost of buying or renting a home, real estate taxes, mortgage interest, condo or co-op fees, homeowners association dues, heat, electricity, basic telephone service ...

  6. Internal Revenue Manual - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Manual

    The IRS Internal Revenue Manual is the official source of instructions to IRS personnel relating to the organization, administration and operation of the IRS. The IRM contains directions IRS employees need to carry out their responsibilities in administering IRS obligations, such as detailed procedures for processing and examining tax returns.

  7. IRS Issues New Guidelines for the Earned Income Tax Credit ...

    www.aol.com/irs-issues-guidelines-earned-income...

    Here are some of the highlights of the new guidelines, according to the IRS FAQ page: For 2021, the EITC is generally is available to the following eligible taxpayers who are at least 19 years old ...

  8. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider" by generally imposing a 20% excise tax when certain design or operational rules contained in the section are violated. Service recipients are generally employers, but those who hire ...

  9. Evangelical Council for Financial Accountability - Wikipedia

    en.wikipedia.org/wiki/Evangelical_Council_for...

    The Evangelical Council for Financial Accountability (ECFA) is an American financial standards association representing Evangelical Christian organizations and churches, which qualify for tax-exempt, nonprofit status and receive tax-deductible contributions.