IRS Obligations for Clergy

IRS webpage that explains that most tax-exempt nonprofits are required to file an annual information return with the IRS, such as Form 990, 990‑EZ, or 990‑N for smaller organizations. However, churches and many church-related organizations are generally exempt from this filing requirement, even if they automatically qualify as tax-exempt under IRC section 501(c)(3). This means that churches do not need to submit these forms to maintain their tax-exempt status. Smaller tax-exempt organizations with gross receipts normally under $50,000 can choose to file Form 990‑N if they wish. In short, churches and many religious organizations are usually not required to file annual information returns that other tax-exempt nonprofits must submit.