Is a church required to file an annual report or income tax return to the IRS?
No. As an affiliated church with the Association of Unity Churches, your ministry is automatically tax-exempted from federal income tax under the provisions of section 501(c)(3) of I. R. C. and therefore your church is not required to file federal income tax returns (Form 990) so long as your church retains a tax-exempt status. However, your church needs to send an annual report including a financial statement to the Association of Unity Churches International so that your Association can file an annual report to the IRS. Your church is not liable for federal unemployment taxes.
No. As an affiliated church with Unity Worldwide Ministries (AUCI) hereafter noted as UWM, your ministry is automatically exempted from federal income tax under the provisions of section 501(c)(3) of I. R. C. and therefore your church is not required to file federal income tax returns (Form 990) so long as your church retains a tax-exempt status. However, your church needs to send an annual report including a financial statement to UWM by January 31 of each year for the previous year, so that UWM can file an annual report to the IRS. Your church is not liable for federal unemployment taxes.
