Form 8274 - Certification By Churches And Qualified Churchcontrolled Organizations Electing Exemption From Employer Social Security And Medicare Taxes

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8274

Certification by Churches and Qualified Church-

Form

Controlled Organizations Electing Exemption From

File

(Rev. August 2014)

Two Copies

Employer Social Security and Medicare Taxes

Department of the Treasury

Information about Form 8274 and its instructions is at

▶

Internal Revenue Service

Employer identification number (EIN)

Full name of organization

Address (number and street or P.O. box number if mail is not delivered to street address)

City, state, and ZIP code

Date wages first paid

If exemption is based on a group ruling, give full name of central organization

Group exemption number

I certify that the above named organization is a church or qualified church-controlled organization which, as defined in section 3121(w) of the Internal Revenue

Code, is opposed for religious reasons to the payment of employer social security and Medicare taxes, and elects not to be subject to such taxes.

Sign

Here

(Signature of authorized official)

(Title)

(Date)

Purpose of form. Churches and qualified church-controlled

• Normally receives more than 25% of its support from

organizations (defined below) that are opposed, for religious

governmental sources and/or receipts from admissions, sales

reasons, to the payment of social security and Medicare taxes

of merchandise, services, or facilities in related trade or

may elect exemption from the payment of the employer’s share

business activities.

of these taxes by filing Form 8274.

Section references are to the Internal Revenue Code unless

Effect of election. This election applies to services performed

otherwise noted.

by all current and future employees of the electing organization.

Eligibility for election. Any organization that meets both of the

However, this election does not apply to services as ministers

above conditions is not eligible to file this form. For example, a

of a church, members of a religious order, or to services

church-controlled hospital generally will meet both conditions

performed in an unrelated trade or business of the church or

and will not qualify to make the election. However, seminaries,

qualified church-controlled organization.

religious retreat centers, or burial societies generally will be

eligible, regardless of funding sources, because they don’t offer

The electing organization must continue to withhold federal

income tax on wages, tips, and other compensation, and to

goods, services, or facilities for sale to the general public.

report this income and the tax withheld on Form W-2, Wage

A church-run orphanage or home for the elderly that is open

and Tax Statement. The organization must also file Form 941,

to the general public may qualify if not more than 25% of its

Employer’s QUARTERLY Federal Tax Return, or Form 944,

support is from admissions, sales of merchandise, services or

Employer’s ANNUAL Federal Tax Return, to report both the

facilities in related trades or businesses, or from governmental

wages covered by this election and the wages of any

sources. Church pension boards, fund-raising organizations,

employees engaged in unrelated business activities whose

and auxiliary organizations such as youth groups and ladies

wages are not covered by this election and are subject to

auxiliaries generally may make the election.

employer taxes.

Revocation of election. Either the electing church or

Employees (except ministers of a church or members of

organization or the IRS may revoke this election. The electing

religious orders) who receive wages of $108.28 or more in a

church or organization can permanently revoke the election by

year from an electing church or qualified church-controlled

paying social security and Medicare taxes for wages covered

organization are subject to self-employment tax on the

by this election. The IRS will permanently revoke the election if

earnings. They will be considered employees for all other

the organization does not file Form W-2 for 2 years or more and

purposes of the Internal Revenue Code, including federal

does not provide the information within 60 days after a written

income tax withholding.

request by the IRS.

Churches and qualified church-controlled organizations.

Employer identification number (EIN). If you do not have an

The term “church” means a church described in sections 501(c)

EIN, you may apply for one online. Go to the IRS website at

(3) and 170(b)(1)(A)(i). The term “church” includes conventions or

and click on the “Employer ID

associations of churches. It also includes any elementary or

Numbers” link. You may also apply for an EIN by faxing or

secondary school that is controlled, operated, or principally

mailing Form SS-4, Application for Employer Identification

supported by a church (or conventions or associations of

Number, to the IRS.

churches).

Signature. An official authorized to sign tax returns for the

A “qualified church-controlled organization” includes any

church or qualified church-controlled organization must sign

church-controlled tax-exempt organization described in section

Form 8274.

501(c)(3) unless the organization both:

When to file. File Form 8274 after you hire employees, but

• Offers goods, services, or facilities for sale to the general

before the first date on which a quarterly or annual employment

public, other than on an incidental basis or for a nominal

tax return is due (or would be due except for this election). Keep

charge, and

a copy for your records.

Where to file. Send two copies of Form 8274 to: Internal

Revenue Service, Ogden, Utah 84201–0027.

8274

Form

(Rev. 8-2014)

Cat. No. 61933Q

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