877.772.0462
3/28
Start-Up Church Docs
in Accounting
Developing articles of incorporation and a constitution are crucial when you are starting a church.
Articles of Incorporation
A church should form a legal entity right away. In order to be a legal entity, every church needs to form a corporation with the IRS and the state by developing the articles of incorporation and registering them with the Secretary of State. This clearly... keep reading
3/18
Social Security Exemption for Commissioned Employees
in Church Taxes, Human Resources, Payroll
Commissioned employees of the church fall into two categories:
Those who have chosen to exempt themselves from the Social Security system ("opting out”).
Those who choose to remain a part of the Social Security system ("participating").
Commissioned Employees Choosing to be Exempt from Social Security (SECA):
Those who choose to be exempt must file Form 4361 with... keep reading
3/11
Should Churches File Forms 1023 or 990?
Every non-religious, non-profit organization must file Form 1023 with the IRS. It is the application to be a non-profit. Non-religious non-profits must also do an annual tax return, Form 990.
The church is not required by law to be a legal entity. It does not have to file Form 1023 or Form 990. Under IRS Section 501(c)(3) churches are automatically tax-exempt as long as they... keep reading
3/4
Raising Salary Support
in Accounting, Donations & Fundraising, Human Resources, Payroll
When a church is getting started, income is low and expenses are high, so it is common that staff members must be responsible for raising their salaries.
This can get complicated because it is illegal for churches to raise donations that are earmarked for a specific person.
The best way to raise salary support is for each pastor to set a goal for fundraising. The church should... keep reading
