Frequently asked questions: Tax-exempt church schools

Churches face a number of unique tax compliance considerations, filing requirements (and exceptions) that don't apply to other tax-exempt not-for-profits. This creates a good deal of confusion. In response to members' questions, the AICPA Not-for-Profit Section has compiled this list of frequently asked questions regarding church schools.

For the purposes of this article, we are using the word "church" in the general sense and are including houses of worship such as synagogues, mosques and other such faith-based institutions recognized