Resources Below are links to external resources. Internal Revenue Services: IRS Publication 1828: Tax Guide for Churches & Religious Organizations 501(c)(3) Organization Exemption Requirements Exempt Organization Required Filings Restriction of Political Campaign Intervention by 501(c)(3) Organizations Unrelated Business Income Tax Charity and Nonprofit Audits State of California Resources: California Board of Equalization Publication 18: Nonprofits California Attorney General Guide For Charities Franchise Tax Board Publication Introduction to Tax-Exempt Status California Board of Equalization Assessors’ Handbook California Annual Statement of Information Filing (SI-100) California Independent Contractor vs. Employee Employment Development Department Employment Determination Guide Exempt vs. Hourly Employees State of Hawaii Resources: Hawaii Department of Taxation - Tax Exempt Organizations Hawaii Department of the Attorney General - Charities Section: Hawaii Department of Commerce and Consumer Affairs (DCCA) - Business Registration Division Hawaii Alliance of Nonprofit Organizations (HANO) State of Illinois Resources: Illinois Department of Revenue - Tax Exempt Organizations Illinois Attorney General - Charitable Trust Bureau Illinois Department of Revenue - Exemption Information: Illinois Nonprofit Principles & Best Practices Guide Donors Forum of Illinois Illinois Nonprofit Organization Startup Kit State of Kansas Resources: Kansas Department of Revenue - Sales Tax Exemption for Nonprofit Organizations Kansas Attorney General - Charities Kansas Nonprofit Association Kansas Center for Nonprofit Leadership Kansas Legal Services - Nonprofit & Tax-Exempt Organizations State of Kentucky Resources: Kentucky Department of Revenue - Exemption for Nonprofit Organizations Kentucky Office of the Attorney General - Charities Kentucky Nonprofit Network Kentucky Nonprofit Organization Startup Kit Kentucky League of Cities - Nonprofit Resources University of Kentucky - Center for Nonprofit Excellence Kansas Department of Revenue - Sales Tax Exemption for Nonprofit Organizations Kansas Secretary of State - Business Services Kansas Center for Nonprofit Leadership Kansas Legal Services - Nonprofit & Tax-Exempt Organizations Fraud Prevention Resources: Church Financial Controls & Procedures Audit Preventing Fraud in Nonprofit Organizations Association of Certified Fraud Examiners National Council of Nonprofits - Resources on Fraud Prevention BDO - Nonprofit & Education Insights - Fraud Prevention Other Resources: Church Law & Tax Website Sample Document Retention Schedule Church HR Network Evangelical Council for Financial Accountability Vanderbloemen Executive Search for Churches