ExpressTaxExempt Blog

Form 990-N & The Church

Alloweth the congregation to gather; thither is news to beest spread throughout the land. From the booketh of the IRS, thither art rules governing the church as a small organization. No needeth to receiveth the fires and pitchforks or shelter the livestock. The church wilt remain as right as rain. For the church, mine brothers and sisters, is an exception from the rule. As listed in the booketh of… *sighs deeply*

Is reading Shakespearean English as exhausting as creating it? To be able to read, write, and speak like that on a regular basis takes incredible skill… or an unholy amount of practice.

Form 990-N (e-Postcard)
To get back on track, small tax-exempt organizations that have gross receipts less than or equal to $50,000 are required to file a Form 990-N (e-Postcard) every year. You know this already. But there are exceptions to this rule, one being that churches, their integrated auxiliaries, and conventions or associations of churches aren’t required to file.

“Churches are completely exempt from filing?”
Well, yes and no. It’s a resounding, choir-enthused “Yes” if you’re talking about a single church that’s doing activities that are in compliance with its mission. But, if you’re a church leader, you’ll want to be aware of any ministries or organizations related to your church that may need to comply with the annual filing.

Specialists advise that it’s the “integrated auxiliaries” stipulation that churches should be aware of. Typically, integrated auxiliaries are things like seminaries, women's auxiliaries, and schools.

“What does that mean for the church?”
Your church has to have the majority control or be the majority financial supporter of its integrated auxiliaries’ governance in order for the exemption to remain. For instance, if your church financially invests only 25% into a school program or a group, that program or group will still have to annually file if they want a tax-exempt status. It doesn’t matter that program or group is in direct affiliation with your church.

Determining Integrated Auxiliary Status
In the IRS Publication 1828, Churches and Religious Organizations, you can find information about an integrated auxiliary of a church. What you’ll want to find is how affiliation can be recognized by the IRS through facts and circumstances other than a church's majority control over the auxiliary's governing body.

If you find that tax-exempt organizations affiliated with your church still need to file, then it would be best to file on time depending on the organization’s tax end date.

So, in a true Shakespearean fashion, guide thine shining light and beest an example for thy brothers and sisters by quickly and easily e-filing your Form 990-N (e-Postcard) with Express990.
It’s FREE to e-file for the current year and can take less than ten minutes to complete and transmit to the IRS.

For assistance with e-filing your Form 990-N (e-Postcard), Express990 offers expert customer support to help. Feel free to contact a professional at our Rock Hill, South Carolina office. Live assistance is available at 704.839.2321 from 9am - 6pm Eastern Standard Time, Monday through Friday. Email support at support@expresstaxexempt.com is available 24 hours a day including weekends and holidays or you can chat with us live at Express990.com

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