Wednesday, May 26, 2010
Ellen P. Aprill
(Loyola-L.A.) has posted An Overview of Tax Issues for Synagogues (and Other Religious Congregations)
on SSRN. Here is the abstract
This 9 page document discusses the issues that most often have (or should have) been asked in the many years that I have been giving pro bono advice to synagogues locally and nationally: (a) requirements for setting compensation; (b) lobbying and political activities; (c) substantiation of charitable contributions, (d) charitable fundraising, (e) payroll taxes and withholding for clergy, (f) parsonage and housing allowances, and (g) discretionary funds. The summary of the applicable rules is designed to help guide lay leaders and congregational staff, whether volunteer or professional. Each topic appears on a single page, so that a page or pages can easily be distributed to those who have need of or interest in a particular topic; congregations have my permission to do so. With a very few exceptions, such as treatment of cantors and cantorial soloists, the issues discussed and rules summarized apply to many religious congregations and not just to synagogues.