Legal & Tax Issues for Churches

This page serves as a central directory for the legal, tax, and compliance issues that affect churches. It explains how the IRS defines religious activity, where the line between ministry and business lies, and what happens when churches cross into political or financial trouble. Each article focuses on a single issue such as doctrine, leadership, donations, audits, or taxation, written in plain English and framed for both legal and faith-based understanding.

Whether you are forming a new congregation or maintaining an established ministry, these guides show how Scripture and statute can work in order instead of conflict. Together, they outline how to preserve spiritual independence while meeting the same federal and state requirements that apply to every 501c3 501(c)(3) organization.

Church Code of Doctrine & Statement of Faith

If your beliefs aren’t written, they’re negotiable. See how a documented Code of Doctrine defends your church from lawsuits and government overreach.

Church Leadership, Elders & Governance

Define biblical and legal authority in your church. Learn how elders, pastors, and boards share power, prevent private control, and meet 501(c)(3) standards.

Church Donation Rules

A church or religious organization should provide a written acknowledgment of contribution or donation, otherwise the donor can’t claim a tax deduction.

Churches and Political Activities

Churches & religious organizations are absolutely prohibited from political activities such as participating or intervening in any political campaign.

Church or Ministry IRS Audits

Churches, ministries and other religious organizations can be audited by the IRS in certain circumstances and can lose their tax exemption status.

Churches: Unrelated Business Income

Churches and religious organizations are subject to unrelated Business Income Tax (UBIT) when they engage in unrelated income-producing activities.