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.

Last Updated: July 30, 2015

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.

Last Updated: November 14, 2016

Domestic and International Payments and 1099s

As tax season begins, please see the following reminders about several issues relating to our tax responsibilities for 2018, and tax planning for the 2019.

Last Updated: February 6, 2019

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 part of their activities. Why do organizations “game”? Probably the number one reason is to raise funds – either to help cover the cost of running their organizations or to support worthy causes. For some organizations, gaming also permits its members to socialize with each other and fosters fellowship.

Last Updated: October 14, 2018

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 1, 2021, with respect to the federal tax status of subordinate organizations listed in the 2021 edition of the Official Catholic Directory.

This file is a zip file containing two documents: A Determination Letter and Memo.

Last Updated: May 23, 2022

IRS Publication Tax Guide For Churches And Religious Organizations

An IRS Tax guide for Churches & Religious Organizations

Benefits and responsibilities under the federal tax law

Last Updated: July 30, 2015

New Pastor-Priest Workshop 2009

Information regarding Federal and State income taxes for dual status taxpayers (like Priests).

Last Updated: July 30, 2015

Property Tax Information

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 being “used for an exempt purpose”.


Last Updated: July 20, 2015

Publication 1220

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

Tax Year 2014

Last Updated: July 30, 2015

Raffle Guidelines

When a parish or school is considering whether or not to sponsor a raffle, there are a number of issues to be considered. The information summarized here is a starting point in helping you determine whether or not the work involved with sponsoring a raffle is worth the effort. In short, raffles are a form of gambling in Georgia and as a result, there are a number of guidelines. One key component is making sure that the winner of a raffle recognizes and deals with the IRS, pays taxes on the raffled item, and the sponsoring organization (parish or school) files a 1096 form with the IRS to report the prize awarded as taxable income to the winner.

Last Updated: October 17, 2017

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