church is supported by members and no public $ is involved.can anyone answer what specific yearly form IRS needs ?operating a restaurant,renting hall for weddings and collecting yearly membership dues are those taxable? provided they are not part of certificate of formation or core business. thanks
While some information will be available, the meeting minutes, etc will not be as they are intenal records.
You really have not identified the issues you are concerned with here. But you can determine pretty easilly if they are duly qualified as a non-stock entity with your state and have received a 501(c) tax exempt status as a church. If so, they really have few formalities they need to adhere to.
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While I agree that board minutes are not typically subject to public disclosure, I see you are in Texas. If you are a member, you may request copies by making a written request stating a proper purpose. You also ask what is filed annually with the IRS. Unlike most types of charitable organizations which file Form 990, 990-EZ, or 990-n, churches have no annual filing requirement unless they have voluntarily taken that on. The exception to this is form 990-T which reports unrelated business taxable income -- that is income from a trade or business regularly carried on that is unrelated to the exempt purposes of the organization. If the restaurant and wedding hall create UBTI, the church would file a 990-T with the IRS. However, many churches consider activities like coffee shops in the church and wedding halls to be related to their exempt purposes.
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