Our calculators run the numbers. These guides cover the decisions that come first, like which legal structure fits your organization or what actually qualifies for a new tax deduction, so you know what to calculate. 4 so far, no signup required. Looking for a calculator instead? Browse all 89 calculators → Each guide is a plain-English walkthrough sourced directly to the IRS publication or the bill text behind it, not a paraphrase of someone else's summary, because the two topics here (church tax status and the 2025 tips/overtime deductions) are exactly the kind that get restated wrong across the internet.
More guides are coming, alongside new calculators.
A plain-English walkthrough of the IRS rule that lets churches skip the exemption application, straight from the tax code and IRS Publication 1828.
A plain-English, IRS-and-court-sourced comparison to help your church or ministry choose the filing path that fits.
What a church actually needs to open one, sourced from IRS Publication 1828, plus the documents banks typically ask for.
What the two 2025 federal deductions actually cover, the IRS caps and MAGI phaseout for both, and two worked examples.
How we source our numbers: every guide on this page uses current government or published-standard figures, not a guess. The full method for each one, and how we correct a number when it changes, is on our methodology page; our sourcing and correction rules are on our editorial policy page. Reviewed September 2026.
No. IRS Publication 1828 confirms 508(c)(1)(A) exempts a church from applying for 501(c)(3) recognition, not from the underlying operational rules those organizations already follow. The 508(c)(1)(A) vs 501(c)(3) guide lays out exactly what does and doesn't change.
Yes, with an EIN and its own organizing documents; banks do not require a 501(c)(3) determination letter to open an account. The 508(c)(1)(A) Bank Account guide lists what banks typically ask for instead.
No, each has its own dollar cap and income phaseout that has to be calculated, which is what the No Tax on Tips and Overtime guide and the No Tax on Tips and No Tax on Overtime calculators work out for your actual income.