Taxes
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How to Claim a Tax Refund on Clergy Health Plan Payments Under the new Health Care law, churches can file for a refund of up to 25% of what they paid in 2010 for health insurance for their employees, which includes the amount the church remitted to the Conference Treasurer for the Clergy Health Plan apportionment line for 2010. This document provides simplified directions tailored to United Methodist Churches in the Tennessee Conference for filing IRS Forms 8941 and 990-T. Note: These forms should be filed by May 15, 2011, although there does not seem to be any penalty for filing late (within reason).
Churches that qualify for the 2010 refund (1) had a full-time appointed clergy who participated in the Conference's Clergy Health Plan in 2010; (2) remitted some payroll taxes which are the basis for the refund; and (3) did not have more than 25 full time equivalent employees.
Tennessee Sales Tax Booklet (2008) State of Tennessee guidance on requirements for organizations (including churches) to collect sales tax unless an exception applies. This document will help churches determine if and when they are required to collect and remit sales tax to the State of Tennessee for goods and services sold by the church.
IRS Group Ruling for Tennessee Conference- Certification that Tennessee Conference is exempt from federal income tax under IRC §501(c)(3).
Clergy and Church Tax Packet (GCFA) - Tax information prepared specifically for United Methodist clergy and churches.
IRS Guide for Churches and Religious Organizations - IRS Publication 1828 (32 pages)
IRS Guidelines on Political Campaign Intervention - IRS guidance for tax exempt organization on permissible activities concerning issues (OK) and candidates (no).
Did you hope to find something else on this page? If so, email treasurer@tnumc.org and we will try to find and post the document.