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Understanding Church and Minister Taxation: Part 1

Taxes

Understanding Church and Minister Taxation: Part 1

Course 32001A · 2 hrs · CPA & EA

Understanding the tax rules that apply to churches and religious organizations starts with knowing how tax-exempt status works—and how to protect it. This course covers the boundaries of political activity and issue advocacy, unrelated business income tax, employment tax rules, minister compensation, and recordkeeping requirements. You'll also explore charitable contribution substantiation rules and the unique IRS audit restrictions that apply to churches. A solid foundation for any practitioner advising nonprofit religious organizations.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Understanding Church and Minister Taxation: Part 1
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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