2019 Overview of Tax Issues for Synagogues and other Religious Congregations

19 Pages Posted: 20 May 2010 Last revised: 25 Jun 2019

Date Written: June 19, 2019

Abstract

The attached revises the guides for synagogues and other religions congregations that I posted in 2010. These new versions reflect applicable law as of June, 2019. They summarize the rules I have been most often asked in the many years I have given advice on these matters, primarily with the Jewish community. One guide is directed specifically at synagogues; the other to religious congregations generally. (I use the term “religious congregations” rather than “churches” to be more inclusive.)

In addition to an overview, each guide discusses: (a) requirements for setting compensation; (b) lobbying and campaign; (c) substantiation of charitable contributions; (d) charitable fundraising; (e) payroll taxes and withholding for clergy; (f) parsonage and housing allowances; and (g) discretionary funds.

These summaries of applicable rules is designed to help lay leaders and congregational staff, whether volunteer or professional. Given their purposes, they do not include citations to the applicable provisions of the Internal Revenue Code or tax regulations. Each topic appears on a single page, so that a particular page or particular pages can be easily distributed as needed. Readers have my permission to distribute these guides in whole or in part.

Suggested Citation

Aprill, Ellen P., 2019 Overview of Tax Issues for Synagogues and other Religious Congregations (June 19, 2019). Loyola-LA Legal Studies Paper No. 2010-24. Available at SSRN: https://ssrn.com/abstract=1611930 or http://dx.doi.org/10.2139/ssrn.1611930

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)

Register to save articles to
your library

Register

Paper statistics

Downloads
1,043
Abstract Views
2,868
rank
20,140
PlumX Metrics