Even though theyre supposed to be tax-exempt organizations, synagogues and other religious organizations still have some tax issues to deal with, especially in these days of heightened IRS scrutiny of nonprofits.
A new academic research paper by Ellen P. Aprill of Loyola Law School in Los Angeles discusses tax issues for synagogues and other religious congregations. Based on the advice that Professor Aprill has been giving on a pro bono basis to synagogues over the years, the nine-page document covers issues such as lobbying and political activities, charitable fundraising, payroll taxes and withholding.
Given the greater reporting requirements expected by the IRS with the new Form 990, the document could be useful reading for many synagogues and other houses of worship.
It can be accessed at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1611930.