Vestrybooks
Guides for treasurers

The Vestrybooks blog

Plain-language guides for the volunteer church treasurer — accounting, giving, and year-end statements, without the jargon.

A church website with a Give button, a phone showing the giving page, a QR code, and an embedded form — the four ways to add online giving — all flowing into one secure giving page and then into the church's books.

Contributions & statements

How to add online giving to your church website

Four ways to add online giving to a church website — share your giving link, add a Give button, embed the form, or print a QR code — plus which to pick and why.

July 4, 2026 · Benjamin Reinke
A board-adopted church benevolence policy guiding help toward rent, utilities, and medical needs, with an approval stamp behind it.

Contributions & statements

How to write a church benevolence fund policy

How to write a board-adopted church benevolence policy, document and approve requests, and the IRS tax rules for benevolence paid to individuals.

July 4, 2026 · Benjamin Reinke
A church beside a rising campaign progress gauge, with building-fund money kept in its own separate box apart from general operations.

Fundraising & giving

How to run a church capital campaign

A church capital campaign explained — the phases, how big a goal to set, tracking multi-year pledges, and the restricted-fund accounting guides skip.

July 4, 2026 · Benjamin Reinke
A small church surrounded by the ways it raises money — a giving envelope, a bake-sale table, a building-fund thermometer, and an online giving page — all flowing into one set of books.

Fundraising & giving

Church fundraising ideas that actually work

Church fundraising ideas grouped by type, how to actually run one, and the money side most guides skip — tracking designated gifts and tax rules.

July 4, 2026 · Benjamin Reinke
The church internal-controls system — an offering counted by two people, recorded, reconciled, and approved by separate hands, under a shield.

Bookkeeping & accounting

Church internal controls that actually work

Church internal controls that work — segregation of duties, two-person counts, dual approval, and reconciliation review, even with only 2–3 volunteers.

July 4, 2026 · Benjamin Reinke
A small church surrounded by symbols of faithful giving as discipleship — an open hand, a growing plant, a pledge card, a recurring-giving loop, and a clear ledger.

Fundraising & giving

Church stewardship: building a culture of giving

What church stewardship really means, how to run an annual stewardship campaign, and how trustworthy books and clear giving records fuel generosity.

July 4, 2026 · Benjamin Reinke
A church treasurer's desk with a short stack of IRS forms — 941, W-2, W-3, 1099-NEC — and a filing calendar, with Form 990 crossed out.

Church taxes

Church tax forms: what the IRS makes you file

A tax-exempt church files no annual Form 990 — but it does file payroll forms (941, W-2/W-3), 1099-NECs, and 990-T if it has unrelated business income.

July 4, 2026 · Benjamin Reinke
A treasurer's desk in January — a ticked-off year-end checklist, a laptop showing a reconciled balance, and a stack of donor statements ready to send, with a January calendar nearby.

Bookkeeping & accounting

The church year-end financial checklist

An ordered year-end close for the church treasurer — reconcile December, check the funds, close the books, then issue W-2s, 1099s, 941, and statements.

July 4, 2026 · Benjamin Reinke
Two counters at a table counting the Sunday offering — loose cash and checks in separate piles beside a signed count sheet, in a secured room.

Bookkeeping & accounting

How to count the church offering the right way

The step-by-step procedure for counting the church offering: two counters, a signed count sheet, same-day deposit, and handling designated gifts.

July 4, 2026 · Benjamin Reinke
A small church protected by a shield over its financial records and an official letter, showing the special legal protections that limit how the IRS can audit a church.

Church taxes

Does the IRS audit churches?

Yes, but IRC §7611 makes churches the hardest organization to audit. What triggers IRS attention, the inquiry-then-exam process, and why clean books protect you.

July 4, 2026 · Benjamin Reinke
A small church with a grant flowing not to its steeple but to the community programs it runs — a food pantry, an after-school room, and its historic building.

Fundraising & giving

Grants for churches: what you can actually get

The honest guide to grants for churches — why funders rarely pay for worship or salaries, the community programs that do win grants, and how to apply.

July 4, 2026 · Benjamin Reinke
A small church with its income sources flowing in — offering plates, an online giving phone, a bake-sale table, a rented hall — and flowing back out to staff, building, ministry, and missions.

Bookkeeping & accounting

How do churches make money?

Where a church's money really comes from — tithes and offerings, giving, events, rentals, grants — and where it goes. An honest, plain-language breakdown.

July 4, 2026 · Benjamin Reinke
A new Alabama church inside the outline of the state, surrounded by its founding paperwork — a name reservation, the Domestic Nonprofit Certificate of Formation, an EIN, adopted bylaws, and a county property tax exemption.

Church formation & governance

How to start a church in Alabama

Start a church in Alabama: file the Nonprofit Certificate of Formation via your county Probate Judge ($100 SoS fee), get an EIN, and adopt bylaws.

July 4, 2026 · Benjamin Reinke
A new Alaska church inside the outline of the state, surrounded by its founding paperwork — Domestic Religious Corporation Articles of Incorporation, an EIN, bylaws, an Alaska business license, and the biennial report.

Church formation & governance

How to start a church in Alaska

Start a church in Alaska: file Religious Corporation Articles ($50) with the Division of Corporations, get an EIN, adopt bylaws, get a business license.

July 4, 2026 · Benjamin Reinke
A new Arizona church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Corporation Commission, a newspaper publication notice, an EIN, and bylaws.

Church formation & governance

How to start a church in Arizona

Start a church in Arizona: file Articles of Incorporation ($40) with the Corporation Commission, publish them, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new Arkansas church surrounded by its founding paperwork — Articles of Incorporation (Form NPD-01-501-c-3), an EIN, bylaws, and a county property-tax exemption application.

Church formation & governance

How to start a church in Arkansas

Start a church in Arkansas: file Articles (Form NPD-01-501-c-3) with the Secretary of State ($45), get an EIN, adopt bylaws, claim property-tax relief.

July 4, 2026 · Benjamin Reinke
A new Colorado church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, the DR 0715 sales tax exemption, and the religious property tax exemption.

Church formation & governance

How to start a church in Colorado

Start a church in Colorado: file Articles of Incorporation online with the Secretary of State ($50), get an EIN, adopt bylaws, and claim CO tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Connecticut church surrounded by its founding paperwork — a nonstock Certificate of Incorporation, an EIN, bylaws, the CERT-119 sales tax certificate, and the M-3 property tax exemption form.

Church formation & governance

How to start a church in Connecticut

Start a CT church: file a nonstock Certificate of Incorporation with the Secretary of the State ($50), then claim CT sales and property tax breaks.

July 4, 2026 · Benjamin Reinke
A new Delaware church inside the outline of the state, surrounded by its founding paperwork — an exempt Certificate of Incorporation, an EIN, bylaws, and a note reading 'no sales tax, county property exemption.'

Church formation & governance

How to start a church in Delaware

Start a church in Delaware: file the exempt Certificate of Incorporation ($89) with the Division of Corporations, get an EIN, adopt bylaws, claim exemptions.

July 4, 2026 · Benjamin Reinke
A new Hawaii church inside the outline of the islands, surrounded by its founding paperwork — Articles of Incorporation (Form DNP-1), an EIN, bylaws, the General Excise Tax exemption (Form G-6), and a county property tax exemption.

Church formation & governance

How to start a church in Hawaii

Start a church in Hawaii: file Articles of Incorporation (Form DNP-1) with the DCCA ($25), get an EIN, adopt bylaws, and claim the GET (Form G-6) and county property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Idaho church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Secretary of State, an EIN, adopted bylaws, and the county property tax exemption application under Idaho Code 63-602B.

Church formation & governance

How to start a church in Idaho

Start a church in Idaho: file Articles of Incorporation (Nonprofit) with the Secretary of State ($30 online), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new Illinois church surrounded by its founding paperwork — Articles of Incorporation (Form NFP 102.10), an EIN, bylaws, and the Illinois sales tax E-number and property tax exemption applications.

Church formation & governance

How to start a church in Illinois

Start a church in Illinois: file Form NFP 102.10 with the Secretary of State ($50), get an EIN, adopt bylaws, and claim the sales tax E-number.

July 4, 2026 · Benjamin Reinke
A new Indiana church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 4162), an EIN, bylaws, and the Indiana sales and property tax exemption applications.

Church formation & governance

How to start a church in Indiana

Start a church in Indiana: file Articles of Incorporation (Form 4162, $31) via INBiz, then claim Indiana tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Iowa church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation drafted to meet Iowa Code chapter 504, an EIN, bylaws, and the Iowa religious property tax exemption application.

Church formation & governance

How to start a church in Iowa

Start a church in Iowa: file Articles of Incorporation with the Secretary of State ($20), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new Kentucky church surrounded by its founding paperwork — Articles of Incorporation stamped by the Secretary of State, an EIN, bylaws, and the Kentucky sales and property tax exemption applications.

Church formation & governance

How to start a church in Kentucky

Start a church in Kentucky: file Articles of Incorporation ($8) with the Secretary of State, record with the county clerk, get an EIN, adopt bylaws, claim tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Kansas church surrounded by its founding paperwork — Not-For-Profit Articles of Incorporation (Form CN 51-02), an EIN, adopted bylaws, and the Kansas sales and property tax exemption applications.

Church formation & governance

How to start a church in Kansas

Start a church in Kansas: file Not-For-Profit Articles of Incorporation (Form CN 51-02) with the Secretary of State ($20), get an EIN, adopt bylaws, and claim exemptions.

July 4, 2026 · Benjamin Reinke
A new Louisiana church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Secretary of State via geauxBIZ, an EIN, bylaws, and the parish property tax exemption.

Church formation & governance

How to start a church in Louisiana

Start a church in Louisiana: file Articles of Incorporation ($75) with the Secretary of State via geauxBIZ, get an EIN, adopt bylaws, seat a board.

July 4, 2026 · Benjamin Reinke
A new Maine church surrounded by its founding paperwork — Articles of Incorporation (Form MNPCA-6), an EIN, bylaws, and the Maine sales and property tax exemption applications.

Church formation & governance

How to start a church in Maine

Start a church in Maine: file Articles of Incorporation (Form MNPCA-6) with the Secretary of State ($40), get an EIN, adopt bylaws, claim tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Maryland church surrounded by its founding paperwork — Articles of Incorporation for a Religious Corporation filed with SDAT, an EIN, bylaws, and the Maryland sales and property tax exemption applications.

Church formation & governance

How to start a church in Maryland

Start a church in Maryland: file Articles of Incorporation for a Religious Corporation with SDAT ($100 + $20), get an EIN, adopt bylaws, and claim MD tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Massachusetts church surrounded by its founding paperwork — Articles of Organization filed with the Secretary of the Commonwealth, an EIN, bylaws, and the Massachusetts sales and property tax exemption forms.

Church formation & governance

How to start a church in Massachusetts

Start a church in Massachusetts: file Articles of Organization ($35) with the Secretary of the Commonwealth, then claim MA tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Minnesota church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Chapter 317A), an EIN, bylaws, and the Form ST16 sales tax exemption application.

Church formation & governance

How to start a church in Minnesota

Start a church in Minnesota: file Articles of Incorporation under Chapter 317A with the Secretary of State ($70 mail / $90 expedited) and claim exemptions.

July 4, 2026 · Benjamin Reinke
A new Missouri church surrounded by its founding paperwork — Articles of Incorporation (Form Corp. 52), an EIN, bylaws, and the Missouri Form 1746 sales tax exemption and county property tax exemption applications.

Church formation & governance

How to start a church in Missouri

Start a church in Missouri: file Articles (Form Corp. 52) with the Secretary of State ($25), get an EIN, adopt bylaws, and claim MO sales and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Mississippi church inside the outline of the state, surrounded by its founding paperwork — online Articles of Incorporation, an EIN, bylaws, and the county property tax exemption application.

Church formation & governance

How to start a church in Mississippi

Start a church in Mississippi: file Articles of Incorporation online with the Secretary of State ($50), get an EIN, adopt bylaws, seat a board.

July 4, 2026 · Benjamin Reinke
A new Nebraska church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, a newspaper notice of incorporation, an EIN, bylaws, and a property tax exemption application.

Church formation & governance

How to start a church in Nebraska

Start a NE church: file Articles of Incorporation ($25 online) with the Secretary of State, publish notice for three weeks, get an EIN, and adopt bylaws.

July 4, 2026 · Benjamin Reinke
A new Nevada church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Nonprofit), the Initial List of Officers, an EIN, bylaws, and the Nevada sales tax and property tax exemptions.

Church formation & governance

How to start a church in Nevada

Start a church in Nevada: file Articles of Incorporation (Nonprofit) with the Secretary of State ($50) plus the $50 Initial List, then claim NV exemptions.

July 4, 2026 · Benjamin Reinke
A new Montana church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and the Montana property-tax exemption application.

Church formation & governance

How to start a church in Montana

Start a church in Montana: file Articles of Incorporation online with the Secretary of State ($20), get an EIN, adopt bylaws, and claim the property-tax exemption.

July 4, 2026 · Benjamin Reinke
A new New Hampshire church inside the outline of the state, surrounded by its founding paperwork — the Articles of Agreement (Form NP-1), an EIN, adopted bylaws, and the RSA 72:23 property tax exemption.

Church formation & governance

How to start a church in New Hampshire

Start a NH church: file Articles of Agreement (Form NP-1) with the Secretary of State ($25), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new New Jersey church surrounded by its founding paperwork — a Certificate of Incorporation, an EIN, adopted bylaws, and the REG-1E application for the ST-5 sales tax exemption.

Church formation & governance

How to start a church in New Jersey

Start a NJ church: file a Certificate of Incorporation under Title 16 ($25), get an EIN, adopt bylaws, and claim the ST-5 sales tax exemption.

July 4, 2026 · Benjamin Reinke
A new New Mexico church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, a gross receipts tax NTTC, and a county property tax exemption application.

Church formation & governance

How to start a church in New Mexico

Start a church in New Mexico: file Articles of Incorporation with the Secretary of State ($25), get an EIN, adopt bylaws, and claim the gross receipts and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new New York church surrounded by its founding paperwork — a Certificate of Incorporation under the Religious Corporations Law filed with the county clerk, an EIN, bylaws, and the New York sales and property tax exemption applications.

Church formation & governance

How to start a church in New York

Start a church in New York: file a Certificate of Incorporation under the Religious Corporations Law with your county clerk ($125), plus NY tax exemptions.

July 4, 2026 · Benjamin Reinke
A new North Carolina church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form N-01), an EIN, bylaws, and the Form E-585 sales tax refund claim and AV-10 property tax exemption application.

Church formation & governance

How to start a church in North Carolina

Start a church in North Carolina: file Articles of Incorporation (Form N-01, $60) with the Secretary of State, then claim NC tax exemptions.

July 4, 2026 · Benjamin Reinke
A new North Dakota church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and the county property tax exemption application.

Church formation & governance

How to start a church in North Dakota

Start a church in North Dakota: file Articles of Incorporation with the Secretary of State ($40), get an EIN, adopt bylaws, seat a board.

July 4, 2026 · Benjamin Reinke
A new Oregon church surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and a county property tax exemption application — with no sales tax form in sight.

Church formation & governance

How to start a church in Oregon

Start a church in Oregon: file Articles of Incorporation with the Secretary of State ($50), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new Oklahoma church surrounded by its founding paperwork — a Certificate of Incorporation, an EIN, bylaws, and the Oklahoma sales and property tax exemption applications.

Church formation & governance

How to start a church in Oklahoma

Start a church in Oklahoma: file the Certificate of Incorporation with the Secretary of State ($25), get an EIN, adopt bylaws, and claim OK sales and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Pennsylvania church surrounded by its founding paperwork — Articles of Incorporation (DSCB:15-5306), an EIN, bylaws, the newspaper legal notice, and the PA sales and property tax exemption applications.

Church formation & governance

How to start a church in Pennsylvania

Start a church in Pennsylvania: file Articles of Incorporation (DSCB:15-5306, $125) with the Department of State, then claim PA tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Rhode Island church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 200), an EIN, bylaws, and the Rhode Island sales and property tax exemption applications.

Church formation & governance

How to start a church in Rhode Island

Start a church in Rhode Island: file Articles of Incorporation (Form 200) with the Department of State ($35), get an EIN, adopt bylaws, claim exemptions.

July 4, 2026 · Benjamin Reinke
A new Tennessee church surrounded by its founding paperwork — a nonprofit Charter (Form SS-4418), an EIN, bylaws, and the Tennessee sales and property tax exemption applications.

Church formation & governance

How to start a church in Tennessee

Start a church in Tennessee: file the nonprofit Charter (Form SS-4418, $100) with the Secretary of State, then claim TN tax exemptions.

July 4, 2026 · Benjamin Reinke
A new South Carolina church surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and the PT-401-O property tax exemption application.

Church formation & governance

How to start a church in South Carolina

Start a church in South Carolina: file Articles of Incorporation with the Secretary of State ($25), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new South Dakota church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and a county property tax exemption application.

Church formation & governance

How to start a church in South Dakota

Start a church in South Dakota: file Articles of Incorporation with the Secretary of State ($30 online), get an EIN, adopt bylaws, and claim the property tax exemption.

July 4, 2026 · Benjamin Reinke
A new Utah church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, adopted bylaws, and the Utah sales tax (Form TC-160) and county property tax exemption applications.

Church formation & governance

How to start a church in Utah

Start a church in Utah: file Articles of Incorporation ($59), get an EIN, adopt bylaws, and claim Utah sales and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Vermont church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and the Form S-3 Vermont sales tax exemption certificate.

Church formation & governance

How to start a church in Vermont

Start a church in Vermont: file Articles of Incorporation with the Secretary of State ($155), get an EIN, adopt bylaws, claim the Form S-3 exemption.

July 4, 2026 · Benjamin Reinke
A new Washington church surrounded by its founding paperwork — Articles of Incorporation (Nonprofit), an EIN, bylaws, and the Department of Revenue property tax exemption application.

Church formation & governance

How to start a church in Washington

Start a church in Washington: file Articles of Incorporation with the Secretary of State ($40), get an EIN, adopt bylaws, claim the DOR property tax exemption.

July 4, 2026 · Benjamin Reinke
A new West Virginia church surrounded by its founding paperwork — Articles of Incorporation (Form CD-1NP), an EIN, bylaws, and the West Virginia sales and property tax exemption applications.

Church formation & governance

How to start a church in West Virginia

Start a church in West Virginia: file Articles of Incorporation (Form CD-1NP) with the Secretary of State ($25), get an EIN, adopt bylaws, and claim WV sales and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A new Virginia church surrounded by its founding paperwork — Articles of Incorporation (Form SCC819) filed with the State Corporation Commission, an EIN, adopted bylaws, and the Virginia sales and property tax exemption applications.

Church formation & governance

How to start a church in Virginia

Start a church in Virginia: file Articles of Incorporation (Form SCC819, $75) with the State Corporation Commission, then claim VA tax breaks.

July 4, 2026 · Benjamin Reinke
A new Wisconsin church inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 102) filed with the Department of Financial Institutions, an EIN, bylaws, the sales tax Certificate of Exempt Status, and the PR-230 property tax exemption request.

Church formation & governance

How to start a church in Wisconsin

Start a church in Wisconsin: file Articles of Incorporation (Form 102) with the DFI ($35), get an EIN, adopt bylaws, and claim the CES sales tax exemption.

July 4, 2026 · Benjamin Reinke
A new Wyoming church surrounded by its founding paperwork — Articles of Incorporation from the Secretary of State, an EIN, bylaws, and the state sales and property tax exemption requests.

Church formation & governance

How to start a church in Wyoming

Start a church in Wyoming: file Articles of Incorporation ($50) with the Secretary of State, get an EIN, adopt bylaws, and claim the state sales and property tax exemptions.

July 4, 2026 · Benjamin Reinke
A church love-offering collection handed to a pastor, with a W-2 pay stub emerging behind it to show the gift becomes taxable compensation.

Clergy compensation

Are love offerings taxable? What churches get wrong

A love offering to a pastor for ministry is taxable pay, not a tax-free gift. Here's why, what the IRS says, and how to report it right.

July 4, 2026 · Benjamin Reinke
A church youth group's mission-trip fundraiser — a donation jar, team t-shirts, a dinner plate, and a car-wash bucket beside a church and a suitcase, with a labeled 'Mission fund' ledger card nearby.

Fundraising & giving

Mission trip fundraising ideas (and the tax trap)

A practical list of mission trip fundraising ideas for churches and youth groups — plus the earmarking tax rule almost everyone gets wrong.

July 4, 2026 · Benjamin Reinke
A newly appointed church treasurer at a kitchen table with a laptop, a folder of bank statements, and a mug of coffee, looking calmly at a first-90-days checklist.

Bookkeeping & accounting

New church treasurer? Your first 90 days

Just became your church's treasurer? A calm first-weeks checklist — get access, find the records, learn the funds, reconcile, and report to the board.

July 4, 2026 · Benjamin Reinke
A nonprofit business plan document at the center, surrounded by its parts: mission, the community served, a board of directors, and a startup budget.

Nonprofit formation

How to write a nonprofit business plan

What a nonprofit business plan is, how it differs from a for-profit one, and a section-by-section walkthrough with a copyable outline and financial plan.

July 4, 2026 · Benjamin Reinke
A church-owned parsonage home sitting next to a small church building.

Payroll & clergy taxes

What is a parsonage? Housing, allowance, and taxes

A parsonage is a home a church owns and provides its minister. How it's taxed — income-tax-free rent, still counted for SECA — plus the allowance rule.

July 4, 2026 · Benjamin Reinke
A small congregation gathered around their pastor with cards, a gift, and warm applause during Pastor Appreciation Month.

Clergy compensation

Pastor appreciation month: ideas (and the tax rule)

October is Pastor Appreciation Month. Warm, small-church-doable ideas — plus the tax rule most churches miss on appreciation gifts.

July 4, 2026 · Benjamin Reinke
A nonprofit's public Form 990 on one side and a church keeping its finances in-house with no public filing on the other, shared with its members.

Financial reporting

Are church finances public record?

A church usually isn't public record — churches don't file Form 990, so there's no public filing. But members often have a right to see the books.

June 28, 2026 · Benjamin Reinke
A church's money split into two streams — short-term reserves kept safe and liquid in savings and CDs, and long-term endowment money invested for growth in stocks and bonds.

Fund accounting

Can a church invest money, and how to do it prudently

Yes, a church (a 501(c)(3)) can legally invest its money. How to do it prudently — an investment policy, board oversight, UPMIFA, and the UBIT wrinkle.

June 28, 2026 · Benjamin Reinke
A church financial secretary counting and depositing the offering on one side, and a church treasurer paying bills and reviewing the budget on the other, with a dividing line between them.

Bookkeeping & accounting

Church treasurer vs. financial secretary: who does what

How the church treasurer and financial secretary split the money — one records what comes in, the other pays what goes out — and why churches separate them.

June 28, 2026 · Benjamin Reinke
A volunteer church treasurer at a desk weighing an unpaid role against a paid one, with a small church and a board meeting in the background.

Bookkeeping & accounting

Do church treasurers get paid? (Usually not — here's why)

Most church treasurers are unpaid volunteers. When a church does pay one, it becomes a compensation, tax, and oversight question — here's how it works.

June 28, 2026 · Benjamin Reinke
A calendar marking the Form 990 due date — the 15th day of the 5th month after a nonprofit's fiscal year ends — with May 15 circled for calendar-year filers.

Nonprofit tax filing

Form 990 due date and how to get an extension

Form 990 is due the 15th day of the 5th month after your fiscal year ends — May 15 for calendar-year nonprofits. Plus the Form 8868 extension.

June 28, 2026 · Benjamin Reinke
Form 990-EZ, the four-page short-form annual return for mid-size nonprofits under the IRS gross receipts and total assets thresholds.

Nonprofit tax filing

Form 990-EZ: who files the short form, and how

Form 990-EZ is the short-form 990 for mid-size nonprofits — gross receipts under $200,000 and assets under $500,000, still with Schedule A and O, e-filed.

June 28, 2026 · Benjamin Reinke
A step-by-step path to filing IRS Form 990: confirm the version, gather the numbers, complete the parts and schedules, then e-file by the deadline.

Nonprofit tax filing

How to file Form 990: a step-by-step guide

How to file Form 990 step by step: confirm your version, gather the numbers, complete the parts and schedules, and e-file by the deadline.

June 28, 2026 · Benjamin Reinke
Form 990-N, the IRS e-Postcard, shown as a short eight-question online filing for small tax-exempt nonprofits with gross receipts of $50,000 or less.

Nonprofit tax filing

Form 990-N (e-Postcard): who files it and how

Form 990-N is the free, eight-question online e-Postcard for nonprofits with gross receipts normally $50,000 or less. Who files it, how, and the deadline.

June 28, 2026 · Benjamin Reinke
A late Form 990 stamped past its deadline, with a daily penalty meter climbing and tax-exempt status at risk after three missed years.

Nonprofit tax filing

Form 990 late-filing penalties (and auto-revocation)

What filing Form 990 late costs: a per-day penalty that scales with size, penalties on responsible people, and losing tax-exempt status after three years.

June 28, 2026 · Benjamin Reinke
A grant a nonprofit receives, tracked as its own restricted fund and reported back to the funder to show the money went where promised.

Fund accounting

Grant accounting for nonprofits, explained plainly

How to account for grant money a nonprofit receives — restricted-fund tracking, conditional vs. unconditional grants under ASC 958, and funder reporting.

June 28, 2026 · Benjamin Reinke
A volunteer church treasurer at a tidy desk with a laptop, an offering basket, and a one-page report, a small church in the background.

Bookkeeping & accounting

How to manage church finances without an accounting background

A practical, start-to-finish system for managing a small church's money — set up the books, budget, the monthly routine, controls, oversight, and year-end.

June 28, 2026 · Benjamin Reinke
A new California church at the center of its state filings — Form ARTS-RE with the Secretary of State, FTB and property-tax exemptions, against a California outline.

Church formation & governance

How to start a church in California the legal way

The California steps to start a church — file Form ARTS-RE with the Secretary of State, claim FTB and property-tax exemptions, plus the AG and sales-tax rules.

June 28, 2026 · Benjamin Reinke
A Florida church surrounded by its formation paperwork — Sunbiz Articles of Incorporation, an IRS EIN, a DR-5 sales tax certificate, and a county property tax exemption form.

Church formation & governance

How to start a church in Florida

Start a Florida church the right way — incorporate on Sunbiz, get an EIN, claim the FDACS religious exemption, and file for sales and property tax breaks.

June 28, 2026 · Benjamin Reinke
A new Georgia church surrounded by its founding paperwork — nonprofit articles of incorporation, a newspaper notice of intent to incorporate, an EIN, bylaws, and a county property tax exemption application.

Church formation & governance

How to start a church in Georgia

Start a church in Georgia: file nonprofit articles with the Secretary of State (~$100), publish a newspaper notice (~$40), get an EIN, and claim exemptions.

June 28, 2026 · Benjamin Reinke
A new Michigan church surrounded by its founding paperwork — a Form CSCL/CD-502 nonprofit articles certificate, an EIN, bylaws, and the Michigan sales and property tax exemption applications.

Church formation & governance

How to start a church in Michigan

Start a church in Michigan: file Form CSCL/CD-502 with LARA ($20), get an EIN, adopt bylaws, and claim the state sales and property tax exemptions.

June 28, 2026 · Benjamin Reinke
A new Ohio church surrounded by its founding paperwork — a Form 532B articles of incorporation, an EIN, bylaws, and the Ohio sales and property tax exemption documents.

Church formation & governance

How to start a church in Ohio

Start a church in Ohio: file Form 532B with the Secretary of State ($99), get an EIN, adopt bylaws, and claim Ohio sales and property tax exemptions.

June 28, 2026 · Benjamin Reinke
A new Texas church surrounded by its founding paperwork — a Form 202 certificate of formation, an EIN, bylaws, and the Texas sales and property tax exemption applications.

Church formation & governance

How to start a church in Texas

Start a church in Texas: file Form 202 with the Secretary of State ($25), get an EIN, adopt bylaws, and claim Texas sales and property tax exemptions.

June 28, 2026 · Benjamin Reinke
A new Alabama nonprofit inside the outline of the state, surrounded by its founding paperwork — a name reservation, the Domestic Nonprofit Certificate of Formation, an EIN, IRS Form 1023, and the Attorney General charitable registration.

Nonprofit formation

How to start a nonprofit in Alabama

Start an Alabama nonprofit: reserve the name, file the Certificate of Formation via the probate judge, get an EIN, apply for 501(c)(3), register to fundraise.

June 28, 2026 · Benjamin Reinke
A new Alaska nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Nonprofit), an EIN, IRS Form 1023, an Alaska business license, and the Department of Law charitable registration.

Nonprofit formation

How to start a nonprofit in Alaska

Start an Alaska nonprofit: file Articles of Incorporation, get an EIN, apply for 501(c)(3) with Form 1023, get a business license, and register with the AG.

June 28, 2026 · Benjamin Reinke
A new Arizona nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Corporation Commission, a newspaper publication notice, an EIN, and IRS Form 1023.

Nonprofit formation

How to start a nonprofit in Arizona

Start an AZ nonprofit: file Articles with the Corporation Commission, publish them in a newspaper, get an EIN, and apply for 501(c)(3) with Form 1023.

June 28, 2026 · Benjamin Reinke
A new Arkansas nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form NPD-01-501-c-3), an EIN, IRS Form 1023, the charitable registration (Form CR-01), and the state income-tax exemption application (AR1023CT).

Nonprofit formation

How to start a nonprofit in Arkansas

Start an Arkansas nonprofit: file Articles (NPD-01-501-c-3), get an EIN, apply for 501(c)(3) with Form 1023, register to fundraise (CR-01), and file AR1023CT.

June 28, 2026 · Benjamin Reinke
A new Colorado nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, the charitable registration, and the DR 0715 sales tax exemption application.

Nonprofit formation

How to start a nonprofit in Colorado

Start a CO nonprofit: file Articles online with the Secretary of State, get an EIN, file Form 1023, register to fundraise, and claim the DR 0715 exemption.

June 28, 2026 · Benjamin Reinke
A new Connecticut nonprofit surrounded by its founding paperwork — a nonstock Certificate of Incorporation, an EIN, IRS Form 1023, the Public Charities registration, and the CERT-119 sales tax certificate.

Nonprofit formation

How to start a nonprofit in Connecticut

Start a CT nonprofit: file a nonstock Certificate of Incorporation, apply for 501(c)(3), register with the DCP, and claim the CERT-119 sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new California nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (ARTS-PB-501(c)(3)), an EIN, IRS Form 1023, the Attorney General registration, and the FTB tax exemption application.

Nonprofit formation

How to start a nonprofit in California

Start a CA nonprofit: file Form ARTS-PB-501(c)(3), get an EIN, apply for 501(c)(3) with Form 1023, register with the AG (CT-1), and claim FTB exemption.

June 28, 2026 · Benjamin Reinke
A new Delaware nonprofit inside the outline of the state, surrounded by its founding paperwork — an exempt Certificate of Incorporation, an EIN, IRS Form 1023, an annual report, and a note reading 'no sales tax, no charitable registration.'

Nonprofit formation

How to start a nonprofit in Delaware

Start a Delaware nonprofit: file the exempt Certificate of Incorporation ($89), get an EIN, apply for 501(c)(3) — no charitable registration, no sales tax.

June 28, 2026 · Benjamin Reinke
A new Hawaii nonprofit inside the outline of the islands, surrounded by its founding paperwork — Articles of Incorporation (Form DNP-1), an EIN, IRS Form 1023, the Attorney General charity registration, and the General Excise Tax exemption (Form G-6).

Nonprofit formation

How to start a nonprofit in Hawaii

Start a Hawaii nonprofit: file Form DNP-1 with the DCCA, get an EIN, apply for 501(c)(3), register with the AG, and claim the GET exemption (Form G-6).

June 28, 2026 · Benjamin Reinke
A new Georgia nonprofit inside the outline of the state, surrounded by its founding paperwork — articles of incorporation, a newspaper notice of intent, an EIN, IRS Form 1023, and the charitable registration (Form C-100).

Nonprofit formation

How to start a nonprofit in Georgia

Start a GA nonprofit: file articles with the Secretary of State (~$100), publish a newspaper notice (~$40), get an EIN, file Form 1023, then register.

June 28, 2026 · Benjamin Reinke
A new Florida nonprofit inside the outline of the state, surrounded by its founding paperwork — Sunbiz articles of incorporation, an EIN, IRS Form 1023, an FDACS registration, and the DR-5 sales tax exemption.

Nonprofit formation

How to start a nonprofit in Florida

Start a nonprofit in Florida: file Sunbiz articles (~$70), get an EIN, file Form 1023 for 501(c)(3), register with FDACS, and claim the DR-5 tax exemption.

June 28, 2026 · Benjamin Reinke
A new Idaho nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Secretary of State, an EIN, IRS Form 1023, and a note that most Idaho nonprofits still pay sales tax.

Nonprofit formation

How to start a nonprofit in Idaho

Start an Idaho nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3) with Form 1023, and plan for sales tax.

June 28, 2026 · Benjamin Reinke
A new Illinois nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form NFP 102.10), an EIN, IRS Form 1023, the Attorney General charitable registration, and the Department of Revenue sales tax exemption.

Nonprofit formation

How to start a nonprofit in Illinois

Start an IL nonprofit: file Form NFP 102.10 with the Secretary of State, get an EIN, file Form 1023, register with the AG (CO-1), and get the IDOR E-number.

June 28, 2026 · Benjamin Reinke
A new Indiana nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 4162), an EIN, IRS Form 1023, and the Indiana sales tax exemption application (Form NP-20A).

Nonprofit formation

How to start a nonprofit in Indiana

Start an Indiana nonprofit: file Articles of Incorporation (Form 4162) via INBiz, get an EIN, apply for 501(c)(3), and claim the DOR sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Kansas nonprofit inside the outline of the state, surrounded by its founding paperwork — Not-For-Profit Articles of Incorporation, an EIN, IRS Form 1023, and the Attorney General charitable registration.

Nonprofit formation

How to start a nonprofit in Kansas

Start a Kansas nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3), and register to fundraise with the AG.

June 28, 2026 · Benjamin Reinke
A new Kentucky nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, the IRS Form 1023, the Attorney General charitable registration, and the Department of Revenue purchase exemption application (Form 51A125).

Nonprofit formation

How to start a nonprofit in Kentucky

Start a KY nonprofit: file Articles of Incorporation ($8), get an EIN, file Form 1023 for 501(c)(3), register with the AG, and claim the sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Iowa nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation drafted to meet Iowa Code chapter 504, an EIN, and IRS Form 1023 for 501(c)(3) status.

Nonprofit formation

How to start a nonprofit in Iowa

Start an Iowa nonprofit: draft and file Articles of Incorporation with the Secretary of State ($20), get an EIN, and apply for 501(c)(3) with IRS Form 1023.

June 28, 2026 · Benjamin Reinke
A new Louisiana nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation filed with the Secretary of State, an EIN, bylaws, IRS Form 1023, and the state tax exemption application.

Nonprofit formation

How to start a nonprofit in Louisiana

Start a Louisiana nonprofit: file Articles of Incorporation ($75) with the Secretary of State, get an EIN, file Form 1023, and claim state tax exemption.

June 28, 2026 · Benjamin Reinke
A new Massachusetts nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Organization, an EIN, bylaws, IRS Form 1023, the Attorney General registration (Form PC), and the sales tax exemption certificate (Form ST-2).

Nonprofit formation

How to start a nonprofit in Massachusetts

Start a MA nonprofit: file Articles of Organization, get an EIN, apply for 501(c)(3), register with the AG (Form PC), and claim the ST-2 sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Maryland nonprofit inside the outline of the state, surrounded by its founding paperwork — SDAT Articles of Incorporation, an EIN, IRS Form 1023, the Secretary of State charitable registration, and the Comptroller sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in Maryland

Start a MD nonprofit: file SDAT Articles, get an EIN, apply for 501(c)(3) with Form 1023, register with the SoS, and claim the Comptroller tax exemption.

June 28, 2026 · Benjamin Reinke
A new Maine nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form MNPCA-6), an EIN, bylaws, IRS Form 1023, and the Maine charitable solicitations license.

Nonprofit formation

How to start a nonprofit in Maine

Start a Maine nonprofit: file Articles (Form MNPCA-6), get an EIN, apply for 501(c)(3) with Form 1023, and get a charitable solicitations license.

June 28, 2026 · Benjamin Reinke
A new Michigan nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form CSCL/CD-502), an EIN, IRS Form 1023, the Attorney General charitable registration, and the Form 3372 sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in Michigan

Start a Michigan nonprofit: file Form CSCL/CD-502 with LARA ($20), get an EIN, file IRS Form 1023, register with the AG, and use Form 3372 for sales tax.

June 28, 2026 · Benjamin Reinke
A new Minnesota nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Chapter 317A), an EIN, IRS Form 1023, the Attorney General charitable registration, and the Form ST16 sales tax exemption application.

Nonprofit formation

How to start a nonprofit in Minnesota

Start an MN nonprofit: file Articles of Incorporation (Chapter 317A), get an EIN, apply for 501(c)(3), register with the AG, and claim sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Mississippi nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, IRS Form 1023, and the charitable registration form.

Nonprofit formation

How to start a nonprofit in Mississippi

Start an MS nonprofit: file Articles of Incorporation online with the Secretary of State, get an EIN, apply for 501(c)(3), and register to fundraise.

June 28, 2026 · Benjamin Reinke
A new Missouri nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form Corp. 52), an EIN, bylaws, IRS Form 1023, and the Missouri Form 1746 sales tax exemption letter.

Nonprofit formation

How to start a nonprofit in Missouri

Start a MO nonprofit: file Form Corp. 52 with the Secretary of State, get an EIN, apply for 501(c)(3) with Form 1023, and claim the Form 1746 sales exemption.

June 28, 2026 · Benjamin Reinke
A new Montana nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, and the Montana income-tax exemption request.

Nonprofit formation

How to start a nonprofit in Montana

Start a Montana nonprofit: file Articles of Incorporation online ($20), get an EIN, apply for 501(c)(3), then claim state income-tax exemption with Form EXPT.

June 28, 2026 · Benjamin Reinke
A new Nebraska nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, a newspaper notice of incorporation, an EIN, IRS Form 1023, and a sales tax exemption application.

Nonprofit formation

How to start a nonprofit in Nebraska

Start a NE nonprofit: file Articles of Incorporation, publish notice for three weeks, file proof, get an EIN, and apply for 501(c)(3) with Form 1023.

June 28, 2026 · Benjamin Reinke
A new Nevada nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an Initial List of Officers, the State Business License exemption, an EIN, IRS Form 1023, and a charitable solicitation registration.

Nonprofit formation

How to start a nonprofit in Nevada

Start a NV nonprofit: file Articles, the Initial List, claim the business-license exemption, then Form 1023, charitable registration, and sales-tax exemption.

June 28, 2026 · Benjamin Reinke
A new New Jersey nonprofit inside the outline of the state, surrounded by its founding paperwork — a Certificate of Incorporation, an EIN, IRS Form 1023, the Consumer Affairs charitable registration, and the REG-1E sales tax exemption application.

Nonprofit formation

How to start a nonprofit in New Jersey

Start a NJ nonprofit: file a Certificate of Incorporation, get an EIN and Form 1023, register with Consumer Affairs, and claim the ST-5 sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new New Hampshire nonprofit inside the outline of the state, surrounded by its founding paperwork — the Articles of Agreement (Form NP-1), an EIN, IRS Form 1023, and the Attorney General Charitable Trusts registration (Form NHCT-11).

Nonprofit formation

How to start a nonprofit in New Hampshire

Start a NH nonprofit: file Articles of Agreement (Form NP-1) with the Secretary of State, get an EIN, apply for 501(c)(3), and register with the AG.

June 28, 2026 · Benjamin Reinke
A new New Mexico nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, the Attorney General charitable registration, and a gross receipts tax NTTC.

Nonprofit formation

How to start a nonprofit in New Mexico

Start a NM nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, file Form 1023, register with the AG, and handle GRT.

June 28, 2026 · Benjamin Reinke
A new New York nonprofit inside the outline of the state, surrounded by its founding paperwork — a Certificate of Incorporation under the N-PCL, an EIN, IRS Form 1023, the Attorney General Charities Bureau registration (CHAR410), and the sales tax exemption application (ST-119.2).

Nonprofit formation

How to start a nonprofit in New York

Start a NY nonprofit: file a Certificate of Incorporation under the N-PCL, apply for 501(c)(3), register with the AG (CHAR410), and claim sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new North Carolina nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form N-01), an EIN, IRS Form 1023, the Charitable Solicitation License, and the Form E-585 sales tax refund claim.

Nonprofit formation

How to start a nonprofit in North Carolina

Start an NC nonprofit: file Articles Form N-01 with the Secretary of State, get an EIN, apply for 501(c)(3), get a charitable license, claim sales tax refunds.

June 28, 2026 · Benjamin Reinke
A new North Dakota nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, and the state charitable registration.

Nonprofit formation

How to start a nonprofit in North Dakota

Start a North Dakota nonprofit: file Articles of Incorporation ($40), get an EIN, apply for 501(c)(3), and register to fundraise (SFN 11300, $25).

June 28, 2026 · Benjamin Reinke
A new Oregon nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, IRS Form 1023, and the Oregon Department of Justice charity registration.

Nonprofit formation

How to start a nonprofit in Oregon

Start an Oregon nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, file Form 1023 for 501(c)(3), and register with the DOJ.

June 28, 2026 · Benjamin Reinke
A new Ohio nonprofit inside the outline of the state, surrounded by its founding paperwork — Initial Articles of Incorporation (Form 532B), an EIN, IRS Form 1023, the Attorney General charitable registration, and the STEC-B sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in Ohio

Start an Ohio nonprofit: file Form 532B with the Secretary of State ($99), get an EIN, file IRS Form 1023, register with the AG, and claim STEC-B exemption.

June 28, 2026 · Benjamin Reinke
A new Oklahoma nonprofit inside the outline of the state, surrounded by its founding paperwork — a Certificate of Incorporation, an EIN, IRS Form 1023, and the Secretary of State charitable registration.

Nonprofit formation

How to start a nonprofit in Oklahoma

Start an OK nonprofit: file the Certificate of Incorporation with the Secretary of State, get an EIN, file IRS Form 1023, and register to fundraise.

June 28, 2026 · Benjamin Reinke
A new Pennsylvania nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (DSCB:15-5306), a newspaper legal notice, an EIN, IRS Form 1023, the charitable registration (BCO-10), and the sales tax exemption application (REV-72).

Nonprofit formation

How to start a nonprofit in Pennsylvania

Start a PA nonprofit: file Articles (DSCB:15-5306), advertise in two newspapers, get an EIN, apply for 501(c)(3) with Form 1023, register with BCO-10.

June 28, 2026 · Benjamin Reinke
A new Rhode Island nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 200), an EIN, bylaws, IRS Form 1023, the charitable registration, and the sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in Rhode Island

Start a RI nonprofit: file Form 200, get an EIN, apply for 501(c)(3), register with the DBR before fundraising, and claim the sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new South Carolina nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, and the charitable registration filed with the Secretary of State.

Nonprofit formation

How to start a nonprofit in South Carolina

Start an SC nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3), and register as a charity.

June 28, 2026 · Benjamin Reinke
A new South Dakota nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, and bylaws.

Nonprofit formation

How to start a nonprofit in South Dakota

Start a SD nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3) with Form 1023. No charity registration.

June 28, 2026 · Benjamin Reinke
A new Tennessee nonprofit inside the outline of the state, surrounded by its founding paperwork — a Charter (Form SS-4418), an EIN, the IRS Form 1023, the charitable registration (Form SS-6001), and the Department of Revenue sales tax exemption application.

Nonprofit formation

How to start a nonprofit in Tennessee

Start a TN nonprofit: file the Charter (SS-4418, $100), get an EIN, file Form 1023 for 501(c)(3), register to fundraise, and claim the sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Texas nonprofit inside the outline of the state, surrounded by its founding paperwork — a Form 202 certificate of formation, an EIN, the IRS Form 1023, and the Texas Comptroller exemption application AP-204.

Nonprofit formation

How to start a nonprofit in Texas

Start a nonprofit in Texas: file Form 202 ($25), get an EIN, file Form 1023 for 501(c)(3), claim the Comptroller exemption (AP-204). No charitable registration.

June 28, 2026 · Benjamin Reinke
A new Utah nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, the charitable registration with its Form 990, and the Utah sales tax exemption application (Form TC-160).

Nonprofit formation

How to start a nonprofit in Utah

Start a Utah nonprofit: file Articles of Incorporation, get an EIN, apply for 501(c)(3), register with the Form 990 upload, and claim the sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Virginia nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form SCC819), an EIN, IRS Form 1023, the VDACS charitable registration, and the Virginia Tax sales-and-use tax exemption application.

Nonprofit formation

How to start a nonprofit in Virginia

Start a VA nonprofit: file Articles SCC819 with the SCC, get an EIN, apply for 501(c)(3) with Form 1023, register with VDACS, and claim the sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Vermont nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, IRS Form 1023, and the Form S-3 Vermont sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in Vermont

Start a VT nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3), and claim the Form S-3 sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Washington nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Nonprofit), an EIN, IRS Form 1023, and the Secretary of State charitable registration.

Nonprofit formation

How to start a nonprofit in Washington

Start a WA nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, apply for 501(c)(3) with Form 1023, and register to fundraise.

June 28, 2026 · Benjamin Reinke
A new West Virginia nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, a Business Registration Certificate, an EIN, IRS Form 1023, the charitable registration, and the State Tax Department sales tax exemption certificate.

Nonprofit formation

How to start a nonprofit in West Virginia

Start a WV nonprofit: file Articles of Incorporation with the Secretary of State, get an EIN, file Form 1023, register to fundraise, claim sales tax.

June 28, 2026 · Benjamin Reinke
A new Wisconsin nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation (Form 102), an EIN, IRS Form 1023, the charitable registration (Form 296), and the sales tax Certificate of Exempt Status.

Nonprofit formation

How to start a nonprofit in Wisconsin

Start a WI nonprofit: file Form 102 with the DFI, get an EIN, apply for 501(c)(3), register to fundraise (Form 296), and claim the CES sales tax exemption.

June 28, 2026 · Benjamin Reinke
A new Wyoming nonprofit inside the outline of the state, surrounded by its founding paperwork — Articles of Incorporation, an EIN, bylaws, and IRS Form 1023 for 501(c)(3) status.

Nonprofit formation

How to start a nonprofit in Wyoming

Start a WY nonprofit: file Articles of Incorporation ($50) with the Secretary of State, get an EIN, apply for 501(c)(3) with Form 1023, file an annual report.

June 28, 2026 · Benjamin Reinke
A church building shown as a legal entity — its name on a state-filed certificate of incorporation, set apart from the individual members standing beside it.

Church formation & governance

What it means for a church to be incorporated

An incorporated church is one formed as a nonprofit corporation under state law — a separate legal entity. That isn't the same as being 501(c)(3).

June 28, 2026 · Benjamin Reinke
A nonprofit board weighing an executive's pay against comparable salary survey data, with the IRS section 4958 code book and the board minutes on the table.

Nonprofit compensation

Nonprofit reasonable compensation: the IRS rules

Nonprofits can pay competitive salaries, but pay must be reasonable under IRC §4958 — or the IRS imposes excise taxes. The safe path explained.

June 28, 2026 · Benjamin Reinke
Nonprofit pay shown as a rising staircase of salary bands tied to organization budget size, with an open Form 990 disclosing the executive director's compensation.

Nonprofit compensation

Nonprofit salaries and executive compensation, by the numbers

What nonprofits actually pay — cited executive director and staff ranges by budget size, sector, and region, plus why the 990 makes much of it public.

June 28, 2026 · Benjamin Reinke
A pastor's compensation package laid out as five parts: cash salary, a designated housing allowance, benefits, an accountable reimbursement plan, and a Social Security offset.

Clergy compensation

How to build a pastor's compensation package

A pastor's pay is a package — cash salary, housing allowance, benefits, and accountable reimbursements — and how a board structures it for IRS compliance.

June 28, 2026 · Benjamin Reinke
Five pastoral staff roles stacked as pay tiers — senior pastor at the top, then executive, associate and worship, with youth pastor at the base.

Clergy compensation

Pastor salary by role: senior, associate, youth, and worship

What each pastoral role earns — senior, executive, associate, worship, and youth pastor pay, with median ranges and named sources.

June 28, 2026 · Benjamin Reinke
A pastor's pay shown as a ledger split into cash salary, a tax-free housing allowance, health and retirement benefits, and reimbursements.

Clergy compensation

How much do pastors make? A 2026 pastor salary guide

What pastors actually earn — median and ranges by church size, region, and role, plus the full salary-plus-housing-plus-benefits package.

June 28, 2026 · Benjamin Reinke
A nonprofit statement of functional expenses laid out as a matrix, with natural categories down the side and program, management, and fundraising columns across the top.

Financial reporting

The statement of functional expenses, explained

What a nonprofit statement of functional expenses is — the matrix splitting spending by nature and function — why ASC 958 requires it, and how churches use it.

June 28, 2026 · Benjamin Reinke
A Form W-9 on a church office desk with the legal name, EIN, and federal tax classification fields highlighted, next to a 501(c)(3) determination letter.

Church taxes

How a nonprofit fills out Form W-9 (and why it's asked)

A 501(c)(3) completes Form W-9 when asked, to certify its legal name, EIN, and exempt status — and is usually exempt from backup withholding.

June 28, 2026 · Benjamin Reinke
An IRS 501(c)(3) determination letter shown as proof of tax-exempt status for a bank, a grant-maker, and a state tax office, with a church automatically exempt without one.

Nonprofit formation

What a 501(c)(3) determination letter is and how to get one

What an IRS 501(c)(3) determination letter is, what it proves to banks and grant-makers, why churches often don't have one, and how to get a copy if it's lost.

June 27, 2026 · Benjamin Reinke
A 501(c)(3) board of directors meeting the IRS requirements: at least three directors, a majority of independent unrelated members, a conflict-of-interest policy, and written minutes.

Nonprofit board & governance

The 501(c)(3) board of directors requirements that protect your exemption

The board rules a 501(c)(3) must meet — minimum directors, a majority-independent board, a conflict-of-interest policy, and minutes — and what's a hard rule.

June 27, 2026 · Benjamin Reinke
A church employee submitting receipts and receiving a tax-free reimbursement under an accountable plan.

Nonprofit policies & compliance

How an accountable reimbursement plan pays staff back tax-free

How a church or nonprofit reimburses staff and clergy expenses tax-free — the three IRS requirements, accountable vs. non-accountable, and how to adopt one.

June 27, 2026 · Benjamin Reinke
A church automatically recognized as a tax-exempt 501c3, with no income tax and deductible donations, alongside the rules it must follow.

Church taxes

Are churches tax exempt?

Why churches are automatically tax-exempt 501(c)(3)s with no IRS application, what tax-exempt means for them, and the rules that keep the status.

June 27, 2026 · Benjamin Reinke
A document titled Articles of Incorporation being filed at a Secretary of State window, creating a new nonprofit corporation.

Nonprofit formation

Articles of incorporation for a nonprofit, explained

What nonprofit articles of incorporation are, how they differ from bylaws, the IRS purpose and dissolution clauses you need, and how to file with your state.

June 27, 2026 · Benjamin Reinke
A document titled Articles of Incorporation being filed at a Secretary of State window, with a small church in the background.

Church formation & governance

Articles of incorporation for a church, explained

What articles of incorporation are, how they differ from bylaws, the IRS purpose and dissolution clauses you need, and how to file with your state.

June 27, 2026 · Benjamin Reinke
A chart of average church budgets rising with church size, from small congregations to megachurches, beside how the money is spent.

Budgeting

Average church budget by size, by the numbers

What a typical church budget looks like by size — median dollar figures, income vs. spending, the smallest churches, and where the money goes, with sources.

June 27, 2026 · Benjamin Reinke
A church accountant reviewing a church's financial reports and fund balances with a treasurer at a desk, a calculator and statements between them.

Bookkeeping & accounting

What a church accountant does, and whether you need one

What a church accountant does, how the role differs from a bookkeeper and a CPA, whether your church needs one, and what in-house or outsourced help costs.

June 27, 2026 · Benjamin Reinke
A church's financial picture on one dashboard — fund balances, a budget, and the core financial statements — beside a simple steepled church.

Bookkeeping & accounting

How church accounting works

What church accounting is, how it differs from bookkeeping and business accounting, the statements and tax forms churches file, and if you need an accountant.

June 27, 2026 · Benjamin Reinke
A church audit in progress — a magnifying glass over financial records and a reconciliation checklist, with a simple church in the background.

Bookkeeping & accounting

What a church audit is, and how to run one

What a church audit checks, internal vs. external audits, the process, what it costs, and the IRS's special church-audit rules that protect churches.

June 27, 2026 · Benjamin Reinke
A church board of trustees seated around a table reviewing a budget and financial statements, with a simple church building behind them.

Church formation & governance

What a church board of trustees does and how it guards the money

What a church board of trustees is, how it differs by polity, its fiduciary and financial duties, and how its oversight protects 501(c)(3) status.

June 27, 2026 · Benjamin Reinke
A church treasurer's desk — an open ledger and laptop with neat columns beside a stack of offering envelopes, with a small church in the background.

Bookkeeping & accounting

A treasurer's guide to church bookkeeping

How to run church bookkeeping — fund accounting, a chart of accounts, the monthly routine, internal controls, and the reports your board actually needs.

June 27, 2026 · Benjamin Reinke
An open church rulebook with tabbed articles and a small church on the page, surrounded by icons for governance, leadership, finances, and tax compliance.

Church formation & governance

Church bylaws explained for new and growing churches

What church bylaws are, the sections to include, how they differ from articles of incorporation, the financial controls they should encode, and common mistakes.

June 27, 2026 · Benjamin Reinke
Safeguards that protect a church's money — a ledger, bank statements, and an offering envelope under a shield and a checklist, with a simple church in the background.

Bookkeeping & accounting

How to protect your church from embezzlement

Why churches are easy targets for embezzlement, the warning signs a board should watch for, and the financial controls that prevent fraud before it starts.

June 27, 2026 · Benjamin Reinke
A dashboard of church giving statistics — religious giving as a share of US donations, how gifts come in, and the rise of recurring online giving.

Contributions & statements

Church giving statistics and trends for 2026

Church giving statistics from Giving USA and industry data — religious giving totals, tithing rates, average gifts, online vs. cash, and recurring giving.

June 27, 2026 · Benjamin Reinke
A church treasurer's payroll desk showing a pastor, a staff worker, and a guest speaker, with W-2, W-4, and 1099 forms.

Payroll & clergy taxes

How church payroll works for treasurers

How a church runs payroll — non-minister staff vs. clergy vs. contractors, the forms each gets, Form 941, W-2s, and the church FUTA exemption.

June 27, 2026 · Benjamin Reinke
A volunteer church treasurer presenting a one-page financial summary to the church board, a small church in the background.

Bookkeeping & accounting

The church treasurer's role, duties, and accountability

What a church treasurer does — overseeing giving, paying bills, reconciling, and reporting to the board — plus the controls that keep the role honest.

June 27, 2026 · Benjamin Reinke
A church campus where the sanctuary and offices are exempt from property tax while a rented house on the lot is taxable.

Church taxes

Do churches pay property taxes?

Churches are usually exempt from property tax on ministry space — but it's state-run, often needs an application, and rented or unused property can be taxed.

June 27, 2026 · Benjamin Reinke
A church building with some taxes crossed out (income, property, sales) and some still owed (payroll, unrelated business income).

Church taxes

Do churches pay taxes? What's exempt, and what isn't

Churches skip federal income tax and most property and sales tax — but still pay payroll tax, tax on unrelated business income, and clergy owe SECA.

June 27, 2026 · Benjamin Reinke
A nonprofit board seated around a table governing the organization as unpaid volunteers, with a balanced-scales fiduciary icon and a crossed-out dollar sign nearby.

Nonprofit board & governance

Do nonprofit board members get paid?

Usually no — nonprofit board members serve as unpaid volunteers. When pay is allowed, why it's risky for a 501(c)(3), and how it works for churches.

June 27, 2026 · Benjamin Reinke
A church on a US map, with a 'buying' cart on one side and a 'selling' price tag on the other, showing sales tax depends on the state.

Church taxes

Do churches pay sales tax?

Whether a church pays sales tax depends on the state — many exempt church purchases by application, some don't, and a church may collect tax on sales.

June 27, 2026 · Benjamin Reinke
A nonprofit board reviewing a transaction while one interested director recuses, stepping back from the table, with a conflict-of-interest policy document on the table.

Nonprofit policies & compliance

The conflict-of-interest policy every nonprofit board should adopt

What a nonprofit conflict-of-interest policy is, why the IRS asks for it on Form 1023, and the disclose–recuse–document procedure — plus a free template.

June 27, 2026 · Benjamin Reinke
A church treasurer's desk with a Form 1099-NEC, a Form W-9, a $2,000 marker, and contractor figures, showing that a nonprofit still issues 1099s.

Church taxes

Do nonprofits issue 1099s? Yes — here's the treasurer's workflow

Nonprofits and churches must issue Form 1099-NEC to unincorporated contractors paid $2,000+ (2026 threshold) for services. Collect a W-9 first; file by January 31.

June 27, 2026 · Benjamin Reinke
A nonprofit's records ready for its retention policy — labeled file boxes for keeping and a bin for shredding, with a retention schedule sheet and a small church in the background.

Nonprofit policies & compliance

The document retention policy every nonprofit board should adopt

What a nonprofit document retention and destruction policy is, a record-by-record retention schedule, the destruction and litigation-hold rules, and its owner.

June 27, 2026 · Benjamin Reinke
IRS Form 990, the public annual information return most tax-exempt nonprofits file, with a church set apart as exempt.

Nonprofit tax filing

IRS Form 990, the annual return most nonprofits file

What IRS Form 990 is, the three versions by size (990-N, 990-EZ, full 990), the May 15 deadline, why churches don't file, and the 3-year revocation rule.

June 27, 2026 · Benjamin Reinke
A nonprofit board reviewing incoming gifts at an intake checkpoint, waving some through and setting others aside.

Nonprofit policies & compliance

A gift acceptance policy for your nonprofit board

What a gift acceptance policy is, which gifts to accept, review, or decline, how non-cash gifts are valued, and a free board-ready template to adapt.

June 27, 2026 · Benjamin Reinke
Looking up a nonprofit's Form 990, EIN, and tax-exempt status with free public search tools, with a church set apart as exempt.

Financial reporting

How to look up a nonprofit's Form 990, EIN, and tax-exempt status

Look up a nonprofit's Form 990, EIN, and 501(c)(3) status free with IRS Tax Exempt Organization Search, ProPublica, and Candid — plus why churches have no 990.

June 27, 2026 · Benjamin Reinke
A nonprofit submitting Form 1023 to the IRS and receiving a 501(c)(3) determination letter, with its incorporation, EIN, and bylaws already in place.

Nonprofit formation

How to start a 501(c)(3) and get IRS tax-exempt status

How to apply for 501(c)(3) status — what you need in place first, Form 1023 vs 1023-EZ, fees, timeline, and why churches don't have to file.

June 27, 2026 · Benjamin Reinke
A new church at the center of its founding paperwork — incorporation documents, an EIN, a bank, bylaws, and a ledger arranged around a simple church building.

Church formation & governance

How to start a church the legal and financial way

The business side of starting a church — incorporate, get an EIN, 501(c)(3), bylaws, a board, a bank account, bookkeeping, payroll, and compliance.

June 27, 2026 · Benjamin Reinke
A new nonprofit at the center of its founding paperwork — articles of incorporation, an EIN, 501(c)(3) status, bylaws, a bank, and a ledger arranged around a simple organization building.

Nonprofit formation

How to start a nonprofit the legal and financial way

The business side of starting a nonprofit — incorporate, get an EIN, file for 501(c)(3), adopt bylaws, seat a board, open a bank account, and stay compliant.

June 27, 2026 · Benjamin Reinke
A nonprofit's accounting picture on one dashboard — net assets split by donor restriction, the core financial statements, and an annual return.

Bookkeeping & accounting

How nonprofit accounting works

What nonprofit accounting is, how it differs from for-profit accounting, fund accounting and net assets under FASB ASC 958, the four statements, and Form 990.

June 27, 2026 · Benjamin Reinke
An open nonprofit annual report showing mission and impact, highlight numbers, donor thank-yous, and a simple financial summary.

Financial reporting

What a nonprofit annual report is and how to make one

What goes in a nonprofit annual report, how it differs from Form 990, whether you're required to publish one, and a simple process to build it.

June 27, 2026 · Benjamin Reinke
A nonprofit balance sheet on a desk showing assets, liabilities, and net assets split into with-donor-restrictions and without-donor-restrictions.

Financial reporting

How to read a nonprofit balance sheet

What a nonprofit balance sheet shows — assets, liabilities, and net assets by donor restriction — how it differs from a for-profit one, and how to read it.

June 27, 2026 · Benjamin Reinke
A volunteer nonprofit board seated around a table reviewing a budget and financial statement together, with a mission banner behind them.

Nonprofit board & governance

What a nonprofit board of directors is and what it actually does

What a nonprofit board of directors is, why every 501(c)(3) needs one, how it differs from a corporate board, and the duties members owe the mission.

June 27, 2026 · Benjamin Reinke
A nonprofit board of directors seated around a table reviewing a budget and financial statements, with a mission banner behind them.

Nonprofit board & governance

What a nonprofit board of directors is responsible for

The duties a nonprofit board of directors carries — the three fiduciary duties plus mission, financial oversight, hiring the director, and legal compliance.

June 27, 2026 · Benjamin Reinke
A nonprofit board seated around a table with its officer positions marked by simple icons — a gavel for the chair, a notebook for the secretary, and a ledger for the treasurer — alongside general members.

Nonprofit board & governance

Nonprofit board positions and what each one actually does

The standard nonprofit board positions — chair, vice-chair, secretary, treasurer, members at large — plus committees, board size, and how churches map them.

June 27, 2026 · Benjamin Reinke
A nonprofit's books being kept — income and expenses sorted by fund and restriction, flowing into financial statements and a Form 990.

Bookkeeping & accounting

Nonprofit bookkeeping, start to finish

How nonprofit bookkeeping works — fund accounting, restricted grants, the monthly routine, the reports and Form 990, and whether to hire a bookkeeper.

June 27, 2026 · Benjamin Reinke
A nonprofit operating budget splitting expected revenue into program, management, and fundraising functions for the year.

Budgeting

How to build a nonprofit operating budget the board can stand behind

How to build a nonprofit operating budget — revenue by source, expenses by function (program, management, fundraising), board approval, and budget vs. actual.

June 27, 2026 · Benjamin Reinke
An open nonprofit rulebook with tabbed articles and a small organization building on the page, surrounded by icons for governance, the board, finances, and IRS compliance.

Nonprofit formation

Nonprofit bylaws explained for new 501(c)(3) founders

What nonprofit bylaws are, the standard articles to include, how they differ from articles of incorporation, the money controls they need, and common mistakes.

June 27, 2026 · Benjamin Reinke
A nonprofit statement of cash flows showing operating, investing, and financing sections ending in the net change in cash for the period.

Financial reporting

The nonprofit cash flow statement, explained

What a nonprofit cash flow statement shows — its operating, investing, and financing sections, direct vs. indirect method, and when a 501(c)(3) needs one.

June 27, 2026 · Benjamin Reinke
An endowment vault labeled 'Principal — held forever' staying sealed while only a small stream of investment return flows out into a spendable bowl.

Fund accounting

What a nonprofit endowment is and how to account for it

A nonprofit endowment preserves the principal and spends only the return. True vs. board-designated endowment, ASC 958, UPMIFA, and spending policy.

June 27, 2026 · Benjamin Reinke
A nonprofit board adopting its financial policies — a labeled set of policy folders on a table with a board reviewing them.

Nonprofit policies & compliance

The financial policies every nonprofit board should adopt

The core written policies a nonprofit or church board adopts — conflict of interest, reimbursement, document retention, gift acceptance, and whistleblower.

June 27, 2026 · Benjamin Reinke
A nonprofit chart of accounts organized into five numbered sections — assets, liabilities, net assets, revenue, and expenses.

Fund accounting

How to build a nonprofit chart of accounts

How to structure a nonprofit chart of accounts — the five account types, a numbering system, functional expenses, grant tracking, and mapping to Form 990.

June 27, 2026 · Benjamin Reinke
The four nonprofit financial statements — financial position, activities, cash flows, and functional expenses — summarizing a nonprofit's money.

Financial reporting

Nonprofit financial statements — the four reports and who needs them

The four nonprofit financial statements under ASC 958, why they report net assets not profit, and whether a 501(c)(3) must provide them.

June 27, 2026 · Benjamin Reinke
A nonprofit finance committee reviewing an investment policy statement at a table, with a chart showing reserves split across stocks, bonds, and cash.

Nonprofit policies & compliance

The nonprofit investment policy your board adopts to govern its reserves

What a nonprofit investment policy statement is and what goes in it — objectives, risk, asset allocation, spending, the UPMIFA standard — plus a free template.

June 27, 2026 · Benjamin Reinke
A nonprofit's donations splitting into two net-asset buckets — an open 'without donor restrictions' jar and a padlocked 'with donor restrictions' jar.

Fund accounting

Restricted funds for nonprofits, made clear

What a restricted fund is, how donor restrictions differ from board-designated money, the FASB net-asset model, and how to release a restriction correctly.

June 27, 2026 · Benjamin Reinke
A nonprofit statement of activities showing revenue and support minus functional expenses, ending in the change in net assets by restriction.

Financial reporting

The nonprofit statement of activities, explained

What a nonprofit statement of activities shows — revenue and support, functional expenses, and the change in net assets — and how it differs from a P&L.

June 27, 2026 · Benjamin Reinke
A chart of pastor salary rising with church size, alongside the benefits that make up a full compensation package.

Clergy compensation

Pastor salary by church size, by the numbers

What pastors earn by church size — national averages, small-church ranges, the benefits in a typical package, and what really drives clergy pay, with sources.

June 27, 2026 · Benjamin Reinke
A printed sample church budget sheet with category rows and dollar amounts on a desk.

Budgeting

A sample church budget with real numbers

A full sample church budget for a $250,000 congregation — line-item income and expense categories, dollar amounts, and each category's share of the total.

June 27, 2026 · Benjamin Reinke
A nonprofit using standard QuickBooks with class tracking and the TechSoup discount, with fund accounting and donor statements flagged as gaps.

Church accounting software

QuickBooks for nonprofits — the discount, and where it falls short

How nonprofits use QuickBooks (with the TechSoup discount), what it can't do for fund accounting and donor statements, and the alternatives.

June 27, 2026 · Benjamin Reinke
A tithe shown as a tenth of income given to a church, alongside an over-and-above offering and a year-end giving statement.

Contributions & statements

Tithing at church — what it is, how much, and the tax side

What tithing at church means, tithe vs offering, how much to give (gross vs net), whether it's required, and whether tithes are tax-deductible.

June 27, 2026 · Benjamin Reinke
A treasurer handing a single one-page financial summary to a small church or nonprofit board across a meeting table.

Bookkeeping & accounting

What a treasurer's report is and how to write one

What goes in a treasurer's report, monthly vs. annual, a worked example, and how to keep it to one page a board of non-accountants can read fast.

June 27, 2026 · Benjamin Reinke
A nonprofit board adopting a whistleblower policy — a labeled policy document with a shield and a confidential report envelope on a table, board members reviewing it in the background.

Nonprofit policies & compliance

What a nonprofit whistleblower policy is and why your board adopts one

What a nonprofit whistleblower policy does, the SOX rules that reach charities, its core elements, and a free template your board can adopt.

June 27, 2026 · Benjamin Reinke
A church's mission income stays tax-free while income from an unrelated business like a public coffee shop or rented parking lot is taxed.

Church taxes

Unrelated business income tax (UBIT) for churches and nonprofits

What UBIT is, the 3-part test that makes income taxable, the volunteer and passive-income exceptions, and the $1,000 Form 990-T filing threshold.

June 27, 2026 · Benjamin Reinke
A donor's tithe to a church flowing toward a tax return, with a written receipt attached as proof.

Contributions & statements

Are church donations tax deductible?

When church donations are tax deductible — the new 2026 non-itemizer deduction, itemizing, the IRS AGI limits, and the records you need to claim it.

June 26, 2026 · Benjamin Reinke
A church balance sheet showing assets on one side balancing against liabilities and net assets on the other.

Financial reporting

How to read a church balance sheet

What a church balance sheet (statement of financial position) shows, the assets-liabilities-net-assets equation, donor restrictions, and how to read one.

June 26, 2026 · Benjamin Reinke
A church benevolence fund directing help toward people in need for rent, food, and medical bills, guided by a written policy.

Contributions & statements

How a church benevolence fund works

What a church benevolence fund is, the IRS rules on deductibility and earmarking, whether benevolence is taxable to the recipient, and how to set up a policy.

June 26, 2026 · Benjamin Reinke
A church budget divided into percentage slices for personnel, facilities, ministry, missions, and reserves.

Budgeting

Church budget percentages: a healthy breakdown

How churches typically split a budget — personnel, facilities, ministry, missions, reserves — the staff-cost guideline, and why the 50/30/20 rules don't apply.

June 26, 2026 · Benjamin Reinke
Church budget software showing a budget plan tracked against actual giving and spending by fund.

Budgeting

What to look for in church budget software

What church budget software does, the features that matter for fund accounting and volunteers, whether QuickBooks has a church version, and free options.

June 26, 2026 · Benjamin Reinke
A church budget plan splitting expected giving into ministry, staff, facilities, and missions for the year.

Budgeting

How to build a church budget that actually holds

What a church budget is, what to include, how to build one step by step, a typical breakdown, and how to keep it on track against actual giving and spending.

June 26, 2026 · Benjamin Reinke
An organized set of labeled drawers for a church's five account types: assets, liabilities, net assets, income, and expenses.

Fund accounting

How to build a church chart of accounts (with a sample)

What a church chart of accounts is, the five account types with examples, a sample to copy, and why funds are a separate dimension — not more accounts.

June 26, 2026 · Benjamin Reinke
Four church financial statements fanned out — financial position, activities, cash flows, and functional expenses — summarizing a church's money.

Financial reporting

Church financial statements, from balance sheet to cash flow

The four financial statements a church uses, why churches report net assets instead of profit, who needs them, and whether a church must produce them.

June 26, 2026 · Benjamin Reinke
Church leaders setting money aside into labeled designated funds — a van fund, a youth camp fund, and a memorial fund.

Fund accounting

Church designated funds, explained without the fear

What a church designated fund is, how it differs from a restricted gift, when you can redirect it, and the IRS trap that makes some gifts non-deductible.

June 26, 2026 · Benjamin Reinke
A church's donations flowing into four labeled funds — general, building, missions, and benevolence — showing every dollar tracked to its purpose.

Fund accounting

How church fund accounting actually works

What fund accounting is, why churches use it, the difference between restricted and designated funds, and how to track every dollar to its purpose.

June 26, 2026 · Benjamin Reinke
A church statement of activities showing revenue flowing in and functional expenses flowing out to a change in net assets.

Financial reporting

The church statement of activities, explained

What a church statement of activities is, how it reports revenue and functional expenses, the change in net assets, and how it differs from a balance sheet.

June 26, 2026 · Benjamin Reinke
A minister's pay splitting into salary and a tax-free housing allowance used for a home.

Payroll & clergy taxes

How the clergy housing allowance works

What the minister's housing allowance is, who qualifies, the lesser-of-three limit, designating it in advance, and the self-employment-tax trap.

June 26, 2026 · Benjamin Reinke
A W-2 form showing the housing allowance left out of Box 1 wages and noted in Box 14.

Payroll & clergy taxes

Clergy housing allowance on the W-2 and tax return

Where the minister's housing allowance goes on the W-2 (not Box 1, usually Box 14), how to report it, whether it's taxable, and the excess-allowance rule.

June 26, 2026 · Benjamin Reinke
A split illustration: a business tracking one profit bottom line for its owner, versus a church tracking many labeled funds for its donors.

Fund accounting

Fund accounting vs. regular accounting, for churches

The difference between fund accounting and regular accounting, a side-by-side comparison, and whether a church can get away with using business software.

June 26, 2026 · Benjamin Reinke
A worksheet calculating a minister's housing allowance from designated amount, actual expenses, and fair rental value.

Payroll & clergy taxes

How to calculate a clergy housing allowance

How to work out a minister's housing allowance: the lesser-of-three rule, which expenses count, how to find fair rental value, and a worked example.

June 26, 2026 · Benjamin Reinke
A minister at a fork in the road deciding whether to opt out of Social Security or stay in.

Payroll & clergy taxes

Ministers opting out of Social Security: Form 4361

How a minister opts out of Social Security with Form 4361, who actually qualifies, the deadline, what you give up, and why most advisors urge caution.

June 26, 2026 · Benjamin Reinke
A church using QuickBooks with classes to approximate fund accounting, with restricted funds and giving statements flagged as gaps.

Church accounting software

Using QuickBooks for churches: what works and what doesn't

How to use QuickBooks for a church with classes, what it can't do for restricted funds and giving statements, and when to switch to church software.

June 26, 2026 · Benjamin Reinke
A January calendar beside a stack of year-end donor giving statements with a single send button.

Contributions & statements

How church contribution statements work

What a church year-end giving statement must include, the IRS $250 and $75 rules, the exact disclaimer wording, and when to send them.

June 25, 2026 · Benjamin Reinke