Taxes and Tax Preparation
Cathedral and Church History

Do churches have to file income tax returns?

Answer

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Wiki User
10/04/2007

Generally, "churches" are exempt. But, all "religious organizations" must file Form 990 or Form 990-EZ unless their annual gross receipts do not normally exceed $25,000. The IRS publishes a handy "Tax Guide for Churches and Religious Organizations" available in PDF format at the following site:

http://www.irs.gov/pub/irs-pdf/p1828.pdf