All United Methodist churches (and many agencies) are exempt from federal income tax under the denomination’s group tax exemption. In order to maintain that exempt status, churches must abide by certain rules, including limitations on political campaign activity. A statement of the current guidelines regarding political activity can be found here on the IRS website.
For additional information on this and other tax-related issues download and print the IRS publication “Tax Guide for Churches and Religious Organizations.”
It is strongly recommended that all local churches become incorporated as separate legal entities and take all necessary acts to maintain such legal status in good standing. This resolution was approved by a vote of the Great Plains Annual Conference in 2014 at the annual conference session held in Lincoln, Nebraska. Read the full resolution.
If you are a church in Kansas, visit the Kansas Secretary of State's website to originally file your incorporation papers or do other business once set up. A church would also visit that site to annually renew their incorporation, due by June 15 of each year.
If you are a church in Nebraska, visit the Nebraska Secretary of State's website to originally file your incorporation papers or do other business once set up. A church would also visit that site to annual renew their incorporation, due every two years (odd numbered years) by April 1.
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