Forms and Instructions:
Special IRS Publication 1771 – Charitable Contributions:
Substantiation and Disclosure Requirements explains the federal law for organizations such as charities and churches who receive tax-deductible charitable contributions and for taxpayers who make contributions.
The Internal Revenue Service recently released “Tax Guide for Churches and Religious Organizations,” IRS Publication 1828.
The guide explains the benefits and responsibilities under the Federal tax system of churches and other religious organizations. Topics include tax-exempt status (and jeopardizing same) and issues of unrelated business income and political campaign involvement, to name a few.