Abstract

http://ssrn.com/abstract=1710186
 


 



An Overview of Tax Issues for Religious Congregations


Ellen P. Aprill


Loyola Law School Los Angeles

November 16, 2010

The Practical Tax Lawyer, Vol. 55, Fall 2010
Loyola-LA Legal Studies Paper No. 2010-51

Abstract:     
This article discusses the tax issues that, in the author’s many years of giving pro bono advice to religious congregations, most experience often arise - or should arise. They are: (a) requirements for setting compensation; (b) lobbying and political activities; (c) substantiation of charitable contributions, (d) charitable fundraising, (e) payroll taxes and withholding for clergy, (f) parsonage and housing allowances, and (g) discretionary funds. While the discussion of applicable rules is designed to be accessible to lay leaders and congregational staff, whether volunteer or professional, it also includes citation to applicable provisions of Internal Revenue Code as well as other tax authorities that may be useful to tax professionals. Different groups of leaders and volunteers have interest in different topics; each topic is designed to stand alone, and thus there is some overlap in coverage.

Number of Pages in PDF File: 11

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Date posted: November 16, 2010  

Suggested Citation

Aprill, Ellen P., An Overview of Tax Issues for Religious Congregations (November 16, 2010). The Practical Tax Lawyer, Vol. 55, Fall 2010; Loyola-LA Legal Studies Paper No. 2010-51. Available at SSRN: http://ssrn.com/abstract=1710186

Contact Information

Ellen P. Aprill (Contact Author)
Loyola Law School Los Angeles ( email )
919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1157 (Phone)
213-380-3769 (Fax)
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