Taxes

I have started volunteering @ our church in the office. What are the legal documents we are to file each year for the state & IRS. Due to the person once responsible for office walking out we are in the dark. We are a very small church under 75 attendance. Sincerely Ann. I found your site,it's amazing.

Comments for Taxes

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Dec 17, 2013
1st things 1st
by: Sandi

go to the IRS.gov site and download pubs relating to churches. Read Pub 1828 first http://www.irs.gov/Charities-&-Non-Profits/Churches-&-Religious-Organizations.
Then for easier reading do a site search (here) for W-2 & pastor allowance (due to pastor Jan 31st so they can review it- board gets this first to compare to books)
also search for donor receipts for ideas on how to do end of year disclosure statements to your donors (due to them by Jan 31).
The pub 1828 has a list of everything and when it is due.
As you are small; if you only have one employee (pastor) then you will not have to do the 941/944 and churches do not have to do the 990.
If you pay an independent contractor (visiting pastors, janitor etc) $600 or more they will need a 1099 misc. read up on this on the IRS or this site, this form is also due to them by Jan 31st for their review.
Actual file dates are listed in the 1828 pub.
Make sure the pastors housing benefits are decided for next year before next year so they can claim them, make a separate line item with the salary, in the books for ease of tracking and reporting.
Make sure you check out IRS Pub 15 series for what's allowed for reimbursements and use the site search here for questions to almost any question :0)
always verify with the IRS pubs because they do change.

hope this helps, praying all goes well, stand firm in God and He will not fail you

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