NEW!February 19, 2018
An integrated auxiliary is a creature of tax law: in a nutshell, it is typically a separately formed legal entity operating a ministry extension of a church or other house of worship. Integrated auxiliaries may range from an afterschool sports ministry to more complex elder care or housing programs. Because churches are exempt from the initial exemption and annual Form 990 filing requirements under Section 501(c)(3), so too are churches’ integrated auxiliaries. These significant benefits warrant careful evaluation with respect to formation of church-related organizations and their tax compliant operations.