Tax Exempt Information for Parishes, Worshipping Communities, and IECs

Certifications of tax-exempt status are available to Parishes, Worshipping Communities, and Intentional Episcopal Communities (IEC) and upon request via the button below.

Request Parish, Worshipping Community, or IEC Certification

The Episcopal Church in Connecticut (ECCT) and all its Parishes, Worshipping Communities, and IECs are covered under a Group Exemption Letter (GEN 0702) issued to it by the United States Treasury Department dated September 19, 1944, in which the Treasury Department confirmed that The Protestant Episcopal Diocese of Connecticut and its Parishes and Missions are entitled to exemption from Federal income tax under section 101(6), now section 501(c)(3), of the Internal Revenue Code, and further The Protestant Episcopal Diocese of Connecticut d/b/a The Episcopal Church in Connecticut is not a private foundation as defined in section 509(a) of the Internal Revenue Code.

Further that The Protestant Episcopal Diocese of Connecticut d/b/a The Episcopal Church in Connecticut, Meriden, is an ecclesiastical society chartered under the Ecclesiastical Society Act of the General Assembly of the State of Connecticut (A.D. 1877); and is governed by the Constitution and Canons of the Episcopal Diocese of Connecticut.

Additional Tax Information for Churches and Religious Organizations is available on the IRS website.

Employer Identification Number

Each parish should attain its own EIN/Tax ID Number. Parishes are not authorized to use ECCT’s EIN number for tax or donation purposes. Parishes can use the IRS’s EIN Assistant to apply for an EIN as well as to track if and how the parish was originally registered.

If you are unable to locate your parish’s EIN, your payroll provider can often assist you. Contact them directly as they require this information in order to process your parish’s payroll.

Exempt Certification for Qualifying Lodging and Meals

All parishes, worshipping communities, and IECs in ECCT, can purchase qualified meals and lodging exempt from sales and use taxes. In order for a purchase to be a “qualified purchase” the following criteria must be met.

  1. The retailer (hotel, restaurant, etc.) directly invoices and charges the exempt organization for the meals or lodging;
  2. The exempt organization directly pays the retailer with a check drawn on its own account or with a credit card issued in its own name;
  3. The exempt organization is not reimbursed, in whole or in part, by donation or otherwise, for its payment for the meals or lodging by those consuming the meals or lodging; and
  4. The purchase of the meals or lodging occurs before the expiration date specified on the blanket certificate.
What does this mean for our parishes & worshipping communities?

If a person, clergy or lay, will be traveling and requires lodging, the parish can arrange for the lodging to be exempted from state and use taxes in Connecticut. The stay must be paid for, in full, by the parish either via check or via a parish/organization credit/debit card. You cannot pay for tax-exempt lodging with a personal check or personal credit/debit card and then seek reimbursement.

How to obtain tax exemption on qualified lodging & meal purchases
  1. Complete a CERT-123, Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Organization or Qualifying Governmental Agency.
  2. Contact the retailer directly, generally by calling the hotel front desk or restaurant, either before or after making a reservation and communicate you are from a tax-exempt organization and have a completed and approved CERT-123.
  3. Follow the instructions given by the retailer as to how to get the CERT-123 to them and be prepared to pay for your lodging and/or meals in the approved ways listed above.

Companies with Benefits for Tax-Exempt Organizations

 

 

If you need additional assistance with tax-exempt issues, please contact the Rev. Stacey Kohl, Secretary of Convention & the Diocese.