Publication 1220

Specifications For Filing Forms 1097, 1098, 1099, 3921,3922, 5498, And W 2G Electronically Tax Year 2025

Property Tax Information Memo

Property Taxes + Exemptions and Water/Sewer Fees in Georgia You may have recently received a property tax notice for properties associated with your parish, mission, or school. Property valuations are generally sent out in the Spring, followed by a period during which the valuation can be appealed to the county tax commissioner, and then property tax fees are generally due …

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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.

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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