Publication 1220

Specifications For Filing Forms 1097, 1098, 1099, 3921,3922, 5498, And W 2G Electronically Tax Year 2023

IRS Group Ruling And USCCB Guidance On 501c3 Status

This memorandum relates to the annual Group Ruling determination letter issued to the United States Conference of Catholic Bishops (“USCCB”) by the Internal Revenue Service (“IRS”), the most recent of which is dated September 18, 2024, with respect to the federal tax status of subordinate organizations listed in the 2024 edition of the Official Catholic Directory. This file is a …

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Deacon Salary Reclassification For Housing Allowance

This document and the attachments are updated guidance on the process for Permanent Deacons to consider and decide upon, annually, if they would like to reclassify a portion of salary as a Housing Allowance. These documents and examples replace previous guidance.

Property Tax Information Memo

Property Taxes + Exempt Properties Please note that simply because the Archdiocese owns a certain parcel of land does not mean that the land is exempt from property tax in Georgia. To be exempt, the Church must be using the property for an exempt purpose on January 1 of a particular tax year. And vacant land does not qualify as …

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Charitable Contributions Substantiation And Disclosure Requirements

IRS Publication 1771, Charitable Contributions–Substantiation and Disclosure Requirements, explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.

IRS Gaming Publication For Tax Exempt Organizations

Saturday night bingo in the church hall, one-armed bandits in the social club, video lottery at the veterans’ club, poker night at the fraternal lodge – these are examples of gaming – sometimes called gambling – by organizations exempt from federal income tax. For many years now, exempt organizations have operated these and many other types of games as a …

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