Churches, synagogues, mosques, temples, and other religious houses of worship in Illinois are typically incorporated, and for good reason. Religious houses of worship may be incorporated in Illinois under two different statutes, and it is up to them to decide which one. Why does it matter?
As most nonprofit leaders recognize, tax-exempt organizations must file an annual IRS Form 990. Until now, only very large or very small nonprofits were required to e-file. In addition, a nonprofit could lose its tax-exempt status without prior IRS notice, upon three consecutive years’ failure to file Form 990s. But under the newly enacted Taxpayer First Act (H.R. 3151) (“Act”), effective July 1, 2019, the Form 990 filing landscape has changed significantly.