Government tax reporting requirements for churches

The most important federal reporting obligation for most churches is the withholding and reporting of employee income taxes and Social Security taxes. There are other concerns that a minister need to concern himself with, such as, what IRS or local government rules define a non-profit organization and what happens to its status when they operate as a for profit organization.

This includes:

  • The Pastor if he receives tithes and offerings.
  • Minister's who receives a love offering.