What sections of U.S. Title 26, the Internal Revenue Code, apply to churches?
Of particular importance are sections 107, 170, 501, 511, 513, 1402, 2055, 2106, 2522, 3121, 3401, 6033, 7605, and 7214. However, it is up to each minister and each congregation to be acquainted with the provisions of the Internal Revenue codes of the federal government and the Revenue and Taxation codes of their own state.
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- What sections of U.S. Title 26, the Internal Revenue Code, apply to churches?
