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In parts of the United States Code, the word "church" is defined so as to include not just a church in the ordinary narrow sense of the word, but additionally such things as an "association of churches". [7] [8] Like any church, an association of churches must satisfy specific requirements in order to become and remain tax exempt. [9]
If an organization is to qualify for tax exempt status, the organization's (a) charter — if a not-for-profit corporation — or (b) trust instrument — if a trust — or (c) articles of association — if an association — must specify that no part of its assets shall benefit any people who are members, directors, officers or agents (its principals).
[12] [f] Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to ...
The Association maintains its national office in Oak Creek, Wisconsin, a suburb of Milwaukee. The body was founded in 1955 by former clergy and laypeople of the Congregational Christian Churches in response to that denomination's pending merger with the Evangelical and Reformed Church to form the United Church of Christ in 1957.
The church by the nature of its organization may be entirely independent of other clerical associations; or maybe a subordinate part of some general corporation or denomination in which there are superior ministerial tribunals, with the general and ultimate power of judicature over the whole membership of the general organization. [1]
These exemptions generally have separate applications, and their requirements may differ from the IRS requirements. Furthermore, even a tax-exempt organization may be required to file annual financial reports (IRS Form 990) at the state and federal levels. A tax-exempt organization's 990 forms are required to be available for public scrutiny.
2022 revision of Form 990. Form 990 (officially, the "Return of Organization Exempt From Income Tax" [1]) is a United States Internal Revenue Service (IRS) form that provides the public with information about a nonprofit organization. [2] It is also used by government agencies to prevent organizations from abusing their tax-exempt status. [3]