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The availability of this guide today would not be possible were it not for Dan’s original authorship of it and his improvements to it over the years. ECFA is most grateful for Dan’s vision in creating this resource and for his contribution of its content to ECFA for publication of subsequent editions.  \nSpecial thanks in this 2024 edition for editing by Staci Brown, CPA, Aaron Mercer, Kendallee Walker, and Carissa Western, and graphic design and layout by Travis Huntsman.  \n2024 Church and Nonprofit Tax and Financial Guide  \nCopyright © 2023 by ECFA (Evangelical Council for Financial Accountability)  \nRequests for information should be addressed to:  \nECFA, 440 West Jubal Early Drive, Suite 100, Winchester, VA 22601 ISBN 978-1-949365-35-1  \nPublisher’s note: ECFA makes reasonable efforts to publish a timely and authoritative guide. However, the content of this guide and any related materials is provided “as is” and without warranty of any kind, express or implied. No representations are made by ECFA, its officers, directors, employees, contractors, agents, affiliates, or assigns that the content contained or referenced herein is accurate, complete, reliable, current, or errorfree, nor do they assume any legal responsibility for that aforementioned content. Any internet addresses (websites, blogs, etc.) and telephone numbers in this book are offered as a resource. They are not intended in any way to be or imply an endorsement by ECFA, nor does ECFA vouch for any third-party content. All liability with respect to actions taken or not taken based on this guide and any related materials is hereby expressly disclaimed.  \nReaders are cautioned that this guide is not a rendering of legal, accounting, or other professional service. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. You should not act or refrain from acting on the basis of any content included in this guide without seeking legal or other professional advice. The content herein contains general information and may not reflect current legal developments or address your situation. We disclaim all liability for actions you take or fail to take based on any content in this guide. Presentation of this information does not create an accountant-client relationship, attorney-client relationship, or any other privileged relationship between the reader and ECFA, its officers, directors, employees, contractors, agents, affiliates, or assigns. All content in this guide or any related materials are not intended to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code or any other law nor for the promotion, marketing, or recommending to another party any transaction or matter addressed herein.  \nPlease note references to IRS forms and tax rates are derived from preliminary proofs of 2023 forms or 2022 forms. Some adaptation for changes may be necessary, and final authoritative forms, schedules, and tables are or will be available from the IRS. Also, please note the Internal Revenue Code refers to nonprofits as “exempt organizations.” Certain state statutes use the term “not-for-profit,” and a not-for-profit organization understate law may or may not be tax-exempt under federal law. In this book the term “nonprofit” refers to exempt organizations under federal tax law.  \nWith the exception of the sample board resolutions, checklists, charts, and procedures, no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means—electronic, mechanical, photocopy, recording, or any other—except for brief quotations in printed reviews, without the prior permission of the publisher.  \nPrinted in the United States of America  \nContents  \nHow to Use This Church and Nonprofit Tax & Financial Guide ........","cbCaibBU4xE564aa","https://ap.wps.com/l/cbCaibBU4xE564aa","pdf",12484245,224,"English","# How to Use This Church and Nonprofit Tax & Financial Guide\n# Recent Developments\n# 1 Financial Integrity Foundations\n## Independent board\n## Managing conflicts of interest\n## Compensation review and approval\n## Proper stewardship practices\n# 2 Tax Exemption\n## Advantages and limitations of tax exemption\n## Tax exemption for churches\n## Starting a church or other nonprofit organization\n## Unrelated business income\n## Private benefit and private inurement\n## Filing federal returns\n## Postal regulations\n## State taxes and fees\n## Political activity\n# 3 Compensating Employees\n## Reasonable compensation\n## Housing and the housing exclusion\n## Deferred compensation\n## Maximizing fringe benefits\n## Workers’ compensation\n## Overtime and minimum pay\n## Internships\n## Paying employee expenses","[{\"question\":\"What topics does the guide cover for financial integrity?\",\"answer\":\"It covers independent board responsibilities, managing conflicts of interest, compensation review and approval, and proper stewardship practices.\"},{\"question\":\"How does the guide explain tax exemption for churches and nonprofits?\",\"answer\":\"It outlines the advantages and limitations of tax exemption, church-specific exemption considerations, starting a church or nonprofit, unrelated business income, private benefit and private inurement, and related filing and regulatory topics.\"},{\"question\":\"What employee-compensation areas are addressed?\",\"answer\":\"It includes reasonable compensation, housing and the housing exclusion, deferred compensation, maximizing fringe benefits, workers’ compensation, overtime and minimum pay, internships, and paying employee expenses.\"}]","Church and Nonprofit Tax and Financial Guide - 2024 edition | PDF",1789534546,78]