Legal Counsel >  For Congregations > Tax Issues > Resources

The following are IRS resources specifically addressing church and clergy issues

• Tax Guide for Churches and Religious Organizations
• Social Security and Other Information for Members of the Clergy

Federal Income Tax

• ELCA Group Exemption Procedure 
• IRS Tax Information for Charities & Other Non-Profits
• IRS Tax Guide for Churches and Religious Organizations
• Charitable Contributions - Substantiation and Disclosure 
• Exemption Requirements - § 501(c)(3)
• UBIT - Unrelated Business Income Tax
• Tax Questions and Answers from the ELCA Board of Pensions
• Social security's role in the ELCA program from ELCA Board of Pensions
• Church and Clergy Tax Guide from Christian Ministry Resources
• "Politics and the Pulpit:  A Guide to the Internal Revenue Code Restrictions on the Political Activity of Religious Organizations"
• The Pew Forum on Religion and Public Life
• Political Activity Guidelines for Catholic Organizations
• Clergy Tax Information from the United Methodist Church
• Social Security and Other Information for Members of the Clergy

State and Local Tax Resources

• State & Local Tax Directory

General Resources

• Internal Revenue Service
• Social Security Administration

Contact the Office of the Secretary: 8765 West Higgins Road, Chicago, IL 60631 | 800.638.3522 ext. 2401
© Evangelical Lutheran Church in America.  Privacy Policy | Terms of Use | ELCA Home