Taxes

Churches organized as a 501(c)3, or under a denominational 501(c)3, are usually tax exempt and do not need to pay taxes.  See this IRS site for details.

However, though taxes do not usually need to be paid certain filing requirements are required as this link explains.

The IRS makes this illuminating booklet available to help churches and other religious organizations ensure their compliance with the current federal tax code. The table of contents includes the following topics: tax-exempt status and how congregations may unintentionally jeopardize it, reimbursement of business expenses, record keeping and the length of time that records must be kept, paying employee taxes, tax audits in relationship to religious organizations, and housing allowances and other regulations relevant for clergy compensation.