A new edition of Publication 1828, Tax Guide for Churches and Religious Organizations, is now available. It is a quick reference guide of federal tax law and procedures to help churches voluntarily comply with tax rules. Publication 1828 covers a wide range of topics, including: 

• Applying for tax exempt status
• Activities which can jeopardize tax exempt status
• Employment taxes
• Recordkeeping requirements
• Substantiation and disclosure rules for charitable contributions
• Payment of employee business expenses
• Rules for compensation of ministers
• Unrelated business income tax (UBIT)

The publication also covers conventions and association of churches as well as integrated auxiliaries of a church.

http://www.irs.gov/pub/irs-pdf/p1828.pdf