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Tax Information for Churches and Religious Organizations

Tax Guide for Churches and Religious Organizations
A quick reference guide of federal tax law and procedures for churches and religious organizations, to help them comply with tax rules.

Exemption Requirements
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Filing Requirements
A brief description of annual filing requirements for tax-exempt churches and religious organizations.

Charities, Churches, and Educational Organizations - Political Campaign Intervention
Resources available on irs.gov about the federal tax rules applying to the involvement of section 501(c)(3) organizations in political campaign activities.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3).

 

 

Research

An Evaluation of the Effectiveness of Project CHILD on Third Grade Retentions in Florida by Stephen A. Rollin, Ed.D. & J.C. Bowman, Ph.D.

Government Partnerships with Faith-Based and Community Groups
  • Luis E. Lugo, Equal Partners:  The Welfare Responsibility of Governments and Churches (Washington, DC: Center for Public Justice, 1998).

  • Charles L. Glenn, The Ambiguous Embrace:  Government and Faith-Based Schools and Social Agencies (Princeton: Princeton Univ. Press, 2000).

  • Stephen V. Monsma, When Sacred and Secular Mix:  Religious Nonprofit Organizations and Public Money (Lanham, Maryland: Rowman & Littlefield, 1996).

  • Ram A. Cnaan with Robert J. Wineburg and Stephanie C. Boddie, The Newer Deal:  Social Work and Religion in Partnership (New York: Columbia Univ. Press, 1999).

  • Ryan Streeter, Transforming Charity:  Toward a Results-Oriented Social Sector (Indianapolis: The Hudson Institute , 2001).

  • E. J. Dionne Jr. and Ming Hsu Chen, eds., Sacred Places, Civic Purposes:  Should Government Help Faith-Based Charity? (Washington, DC: The Brookings Institution, 2001).

  • Ronald J. Sider, " The Case for 'Discrimination," First Things (June/July 2002).

  • Byron R. Johnson, Objective Hope:  Assessing the Effectiveness of Faith-Based Organizations:  A Review of the Literature (Philadelphia:  Center for Research on Religion and Urban Civil Society, 2002)
Charitable Choice
  • Amy L. Sherman, The Charitable Choice Handbook for Ministry Leaders.   (Washington, DC: Center for Public Justice, 2001).

  • A Guide to Charitable Choice:  The Rules of Section 104 of the 1996 Federal Welfare Law Governing State Cooperation with Faith-based Social-Service Providers (Washington, DC:  Center for Public Justice, and Annandale, Virginia:  Center for Law and Religious Freedom of the Christian Legal Society, January 1997).

  • Stanley W. Carlson-Thies, Charitable Choice for Welfare & Community Services:  An Implementation Guide for State, Local, and Federal Officials (Washington, DC: Center for Public Justice, Dec. 2000).

  • Derek Davis and Barry Hankins, eds., Welfare Reform and Faith-Based Organizations (Waco, Texas: J.M. Dawson Institute of Church-State Studies, Baylor University, 1999).

  • Dennis R. Hoover, " Charitable Choice and the New Religious Center," Religion in the News (Spring 2000)
Churches Serving Their Communities
  • Amy L. Sherman, Restorers of Hope:  Reaching the Poor in Your Community with Church-based Ministries That Work (Wheaton, Ill.: Crossway, 1997).

  • Amy L. Sherman, The ABCs of Community Ministry:  A Curriculum for Congregations (Indianapolis:  The Hudson Institute, 2002)

  • Ronald J. Sider, Philip N. Olson, and Heidi Rolland Unruh, Churches That Make a Difference:  Reaching Your Community with Good News and Good Works (Grand Rapids, Michigan: Baker Books, 2002).

  • Deanna Carlson, The Welfare of My Neighbor:  Living Out Christ's Love for the Poor , with a Workbook and Supplemental Guide by Amy L. Sherman (Washington, DC: Family Research Council, 1999).

  • John M. Perkins, ed. Restoring At-Risk Communities:  Doing It Together and Doing It Right (Grand Rapids, Michigan: Baker Books, 1995).

  • More than Baby-Sitting: Ministering Through Child Care , one of a series of how-to manuals with videos (Crown Financial Ministries, www.crown.org)

  • Edward L. Queen II, Serving Those in Need:  A Handbook for Managing Faith-Based Human Services Organizations (Jossey-Bass, 2000)
Welfare Reform
  • Marvin Olasky, The Tragedy of American Compassion (Washington, DC: Regnery Gateway, 1992).

  • David P. Gushee, ed., Toward a Just and Caring Society:  Christian Responses to Poverty in America (Grand Rapids, Mich.: Baker Books, 1999).

  • Stanley W. Carlson-Thies and James W. Skillen, eds., Welfare in America:  Christian Perspectives on a Policy in Crisis (Grand Rapids, Michigan: William B. Eerdmans Publishing, 1996).
Readings Lists For a Free Society

Books Recommended by Leonard Liggio
Atlas's Executive Vice President Leonard Liggio assembled this 'best books' list at the request of the Intercollegiate Studies Institute. The scholars among you will enjoy!

The Heritage Foundation's Conservative Reading List
Heritage Foundation asked 50 conservative thinkers to name two books that most shaped their own conservative outlook. The site lists 30 books, including a “top five” list from those recommendations.

Institute of Economic Studies - Europe
Another excellent reading list of great works on liberty.

Laissez Faire Books and 'Reading the Literature of Liberty'
For 30 years, Laissez Faire Books has sent out a monthly catalog of the broadest selection of books and tapes on liberty. The essay referenced above was written by the late Roy A. Childs, Jr in May 1987. It is a helpful guide, especially for beginners trying to determine where to start in learning about liberty.

Liberty Fund online catalog
Liberty Fund, Inc. is a private, educational foundation established to encourage the study of the ideal of a society of free and responsible individuals. Among its many activities, Liberty Fund publishes outstanding books on liberty. This link takes you to their online catalog, organized by author.

'Read to Lead: A Practical Guide for Maturing Organizations'
Morton Blackwell, founder and president of The Leadership Institute in Arlington, Virginia, describes how boundless energy and enthusiasm are essential in affecting public policy change. Also posted on the Leadership Institute Web site is Blackwell's recommended reading list, which includes his explanations of the importance of these titles, with links to a page where you can order the books from Amazon.

Refreshing the Commitment to Ideas: Reading the 'Great Books'
In this age of speedy communication and analysis, Ingrid Gregg, president of the Earhart Foundation, invites readers to pause, revisit, and reflect upon the works of great thinkers who laid down the philosophical foundations of the core principles of the free society.

Think Tank Books that Won the Fisher Award
This link will take you to the Atlas Web site, where they have posted the entire history of the Sir Antony Fisher International Memorial Awards program, which honors the best books published by think tanks. These are notable for their contributions to the world of ideas, but will also be appreciated by think tank leaders as examples of effective products, marketing efforts, etc. Where available, they provide links to the institutes that commissioned these books and to locations where the specific titles can be ordered or downloaded.

 

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