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INTERNAL REVENUE
CODE PROVISIONS
REGARDING CHURCHES, RELIGIOUS INSTITUTIONS,
MINISTERS, PASTORS, AND DONATIONS
Recent Writings on Tax Code
and Religious Organizations,
Ministers, Priests and Employees
Visit
the following links to read recent articles discussing the
influence of the certain Internal Revenue Code sections
on religious organizations, priests, ministers, and employees:
Internal Revenue
Code
Following
is a comprehensive list of Internal Revenue Code provisions
that directly or indirectly affect religious organizations,
pastors, ministers, and employees. Click on any code section
to view the code.
I.R.C.
§ 79 Exemption of Church Plans from Limitations on Group
Term Life Insurance
I.R.C.
§74(b) Certain Exceptions for Prizes and Awards in Recognition
of Religious Achievement
I.R.C.
§ 107 Rental Value of Parsonages
I.R.C.
§ 170(b)(1)(A) Limitations on Charitable Contributions
to a Church
I.R.C.
§ 170(f)(6) Disallowance of Charitable Contribution
Deductions
I.R.C.
§ 401(a)(9)(C)(iv) Church Plan Exception to Required
Distributions for Qualified Pension, Profit-Sharing and
Stock Bonus Plans
I.R.C.
§ 402(g)(7)(B) Special Rules for Certain Organizations
Regarding Limitations On Exclusion for Elective Referral
I.R.C.
§ 403(b) Taxability of Beneficiary Under Annuity Purchase
by §501(c)(3) Organization
I.R.C.
§ 404(a)(10) Contributions By Certain Ministers to Retirement
Income Accounts
I.R.C.
§ 410(c)(1)(B) Application of Participation Standards
to Certain Plans
I.R.C.
§ 410(d)(1)&(2) Election By Church to Have Participation,
Vesting, Funding, etc. Provisions Apply
I.R.C. § 411(e)(1)(B)
Application of Vesting Standards to Certain Plans
I.R.C. § 412(h)(4)
Exceptions to Minimum Funding Standards
I.R.C. § 414(e) Church
Plan Defined
I.R.C. § 414(p)(11)
Church Plan Payments Classified as Qualified Domestic Relations
Order
I.R.C. § 414(q)(9)
Highly Compensated Employee Definition
I.R.C. § 415(c)(7)
Special Rules for Church Plans on Limitations for Defined
Contribution Plans
I.R.C.
§§ 501(c)(3), (d) Exemption from Taxation for Religious
Organizations
I.R.C. § 501(h)(5)
Disqualified Organizations Expenditures by Public Charities
to Influence Legislation
I.R.C.
§ 501(i) Prohibition of Discrimination by Certain Social
Clubs
I.R.C. § 501(m)(3)(D)
Certain Organizations Providing Commercial-Type Insurance
Not Exempt from Tax
I.R.C. §§ 508(a),
(c) Exceptions to Special Rules with Respect to 501(c)(3)
Organizations
I.R.C.
§ 509(a)(1) Churches and Religious Organizations Are
Not Private Foundations
I.R.C. § 512(b)(12)
Specific Church Deduction for Unrelated Business Taxable
Income
I.R.C. § 514(b)(3)(E)
Special Rule for Churches When Land is Acquired for Exempt
use Within 10 Years
I.R.C.
§§ 530(b)(4)(A)(i), (b)(4)(A)(ii) Coverdell Education
Savings Account Application to Religious Schools
I.R.C. §642(c)(2)(B)
Deductions Paid or Permanently Set Aside for Charitable
(including religious) Purposes
I.R.C. § 999(b)(3)(iii)
Participation In or Cooperation With an International Boycott
I.R.C. § 1402(a)(8)
Tax on Self-Employment Income for Ministers of a Church
Members of a Religious Order
I.R.C.
§§ 1402(a)(14), (j) Church Employee Income Special Rules
I.R.C.
§§ 1402(c)(4),(e),(g) Self-Employment Income Definitions
and Exemptions For Churches, Ministers, Members of Religious
Order
I.R.C. §2011(d) Credit
for State Tax Deaths and Additional Limitations for Cases
Religious Uses Under §2055
I.R.C. § 2014(f)
Credit for Foreign Tax Deaths and Additional Limitations
for Cases Religious Uses Under §2055
I.R.C. § 2053 Estate
Tax Deduction for Death Taxes on Gifts to Churches, If Tax
Savings Given to Churches
I.R.C. § 2055 Estate
Tax Deduction for Religious Gifts
I.R.C.
§ 2106 Estate Tax Deduction for Religious Gifts by Non-Resident
Decedents
I.R.C. § 2522 Gift Tax
Deduction for Religious Gifts
I.R.C.
§§ 3121(b)(8)(A), (b)(8)(B) Employment Definitions For
Calculating Employment Tax, Does not Include Ministers,
etc.
I.R.C. § 3121(w)
Federal Insurance Contributions Act; Exemption of Churches
and Qualified Church-Controlled Organizations
I.R.C.
§ 3127 Exclusion of Religious Organizations and Employees
from Social Security Tax Where Religious Tenants are in
Opposition to Government Provided Benefits
I.R.C. § 3306 Religious
Service Overseas Exempted from Employment Definition
I.R.C. §§ 3309(b)(1),
(b)(2) State Law Coverage of Services Performed for
Non-Profit Organizations or Governmental Entities
I.R.C.
§ 3401(a)(9) Exclusion of Duly Ordained, Commissioned,
or Licensed Minister of a Church from Wage Definition for
Employment Tax Purposes
I.R.C. § 4980B(d)
Church Plans Excluded for Failure to Satisfy Continuation
Coverage Requirements of Group Health Plans
I.R.C. §§
4980D(b), (c)(2)(B) Failure to Meet Certain Group Health
Plan Requirements
I.R.C. § 4980F(f)(2)(B)
Church Plan Excluded From Tax Imposed for Failure of Applicable
Plans Reducing Benefits Accruals to Satisfy Notice Requirements
I.R.C.
§ 5122(c) Occupational Tax, Limited Retailer Definition
Includes Church
I.R.C. § 6033(a)(3)(A)(i)
Returns Required to Be Filed by Exempt Organizations
I.R.C. § 6043(b)(1)
Exempt Organization Return Requirements Following Liquidation,
etc.
I.R.C.
§ 6057(c) Annual Registration Concerning Pension Plans
Including Church Plans
I.R.C. § 6115 Value
of Intangible Religious Services Received in Exchange for
Contribution Does not Reduce Charitable Contribution Deduction
I.R.C.
§ 7611 Restrictions on Church Tax Inquiries and Examination
I.R.C. § 7701(a)(19)(v)
Definitions of Savings and Loan Association Included if
60 Percent of the Total Asset is Loans Primarily for church
Purposes
I.R.C.
§ 7702(j) Certain Church Self-Funded Death-Benefit Plans
Treated As Life Insurance
I.R.C. § 9802(c)
Special Rules for Church Plans Regarding Prohibiting Discrimination
Against Individuals and Beneficiaries Based on Health Status
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