Tax Issues for Congregations
Tax Exempt Status
Often congregations get confused about their tax status under IRS rules. Every Unitarian Universalist Association (UUA) congregation is a “church” under U.S. tax law, therefore tax exempt, charitable, and exempt from tax filing. There is no “group exemption” from the UUA, but the UUA will provide a letter saying a congregation is in good standing. This addresses most tax exemption issues. However, it still may be in the interest of a congregation to get its own classification letter from the IRS.
- IRS Pub. 1828: Tax Guide for Churches and Religious Organizations (PDF, 32 pages)
- For a letter of good standing from the UUA, contact Stephanie Carey Maron, Executive Assistant to the Executive Vice President (administration [at] uua [dot] org).
- How to Apply for 501(c)(3) Status (PDF)
Political Issues, Elections, and Lobbying
The other tax-related questions that come up often relate to permissible behavior on political issues, elections, and lobbying. The UUA, in collaboration with our legal counsel, has prepared a guide laying out the boundaries for political speech and action.