Washington (July 2, 2002) -- The Internal Revenue Service Monday released a revised plain-language tax guide that explains the special tax laws and procedures that apply to churches and religious organizations.

Publication 1828, "Tax Guide for Churches and Religious Organizations," covers such topics as: Avoiding activities that may jeopardize tax-exempt status; unrelated business income tax; recordkeeping requirements; and substantiation and disclosure rules that apply to charitable contributions. It replaces an earlier draft issued in 1994.

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