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 Fraud Prevention Resources: Church Financial Controls & Procedures Audit Preventing Fraud in Nonprofit Organizations Other Resources: Church Law & Tax Website Sample Document Retention Schedule
