TAX and ACCOUNTING RESOURCES:

A good site for help on minister’s taxes is “Church & Clergy Tax Guide” www.churchlawtoday.com

• Guidestone, “Resources”, “Tax Tools” guidestone.org
• IRS irs.gov
• Social Security socialsecurity.gov and socialsecurity.gov/employer
• Louisiana Department of Revenue revenue.louisiana.gov

If your church receives gifts designated to an individual you may want a tax professional. The IRS has very stringent rules regarding these types of gifts.

We can provide our IRS 501(c) 3 group exemption number only to churches that are listed in the Louisiana Baptist Convention Annual. This number can be used to obtain nonprofit discounts at hotels, on nonprofit mailings and on donations. Please note that this number cannot be used to exempt your church from paying sales taxes. Please contact the LBC Accounting office at (318) 448-3402 for information about receiving information on our 501(c) 3 exemption status.

Currently there is not a state sales tax exemption for Louisiana churches. You will need to check with your local parish and city to determine if your local government allows any sales tax exemption for churches.

R.S 47:301(8)(d) provided a sales tax exemption for Louisiana churches for the purchase of bibles, song books or literature for use in religious instruction classes. A preliminary injunction barring enforcement of this sales tax exemption for churches has been issued by the U. S. District Court for the Eastern District of Louisiana in New Orleans Secular Humanist Association, Inc. v, Bridges (No,. 04-3165, 04/17/2006). Because of this injunction churches in Louisiana must pay state sales and use tax on all purchases and may not present an exemption certificate in lieu of paying the tax. If and when the injunction is lifted, the sales tax exemption certificates will once again be valid.

Your Cooperative Program gifts and other designated gifts must be sent early enough for us to receive it by the 3rd of each month. If we receive your check after the 3rd you will not get a receipt until the following month and your designations will be applied to the following month’s reports. Please send designations to:

Louisiana Baptist Convention
Attention: Accounting Office
PO Box 311
Alexandria, LA 71309