An association of churches is primarily a term used in U.S. tax law to describe a cooperative endeavor among churches that is entitled to tax status similar or identical to the tax status of the churches themselves.
16-646: The Association of Baptist Churches in Ireland ( ABC , ABCi and ABCI ) is an association of Baptist Christian churches based in Ireland. The headquarters is in Moira , Craigavon . The Association has its origins in the establishment of Baptist churches in Cork (1640), Dublin (1642) and Waterford (1650). In 1725, there were 11 Baptist churches, and 9 formed the Irish Baptist Association. The Irish Baptist Association
32-805: A "cooperative undertaking by churches of the same denomination", the definition has been expanded by the IRS to include churches of different denominations . In parts of the United States Code , the word "church" is defined so as to include not just a church in the ordinary narrow sense of the word, but additionally such things as an "association of churches". Like any church, an association of churches must satisfy specific requirements in order to become and remain tax exempt. For example, an association of churches may have to pay an Unrelated Business Income Tax (UBIT) if it gets income by using its property for non-exempt purposes. The phrase "association of churches"
48-647: A 2.7% "add-on" when its tax rate on total wages was below a national minimum. For taxable year 2014, Connecticut had a "BCR add-on" when its tax rate on the taxable portion of covered wages in the previous calendar year was less than the 5-year benefit–cost ratio applicable for the taxable year. Based on their loan status on November 10, 2016, California and the Virgin Islands are the only two jurisdictions that received reduced FUTA credit for taxable year 2016. Employers in these states will pay extra FUTA taxes that are effective retroactively to January 1, 2016. Below
64-465: A minimum effective rate on and after July 1, 2011 of 0.6% (6.0–5.4%). The credit against the federal tax may be reduced if the state has an outstanding advance (commonly called a " loan "). When states lack the funds to pay unemployment insurance, they may obtain loans from the federal government. To ensure that these loans are repaid and in accordance with Title XII of the Social Security Act ,
80-607: Is a bi-monthly magazine serving the churches. The Baptist Centre comprising the administrative offices and the Irish Baptist College is located near Moira, County Down , Northern Ireland. The association holds an annual assembly in May. The Churches Council meets during the week of the annual assembly and also annually in November. The purpose of the council is to hear reports and conduct business. Matters are handled between sessions by
96-511: Is commonly called FUTA credit reduction and was designed as an involuntary repayment mechanism. The reduction schedule is 0.3% for the first year and an additional 0.3% for each succeeding year until the loan is repaid. From the third year onward, there may be additional reduction(s) in the FUTA tax credit (commonly dubbed "add-ons"). For example, for taxable years 2012 and 2013, the Virgin Islands had
112-785: Is used in several federal statutes, as well as in court opinions that interpret federal statutes. For instance, in St. Martin Evangelical Lutheran Church v. South Dakota (1981), the United States Supreme Court decided (among other things) that the Northwestern Lutheran Academy of the Wisconsin Evangelical Lutheran Synod was run by a "convention or association of churches" and was therefore exempt from unemployment compensation taxes under
128-577: Is usually exempt from taxes. It is normally treated as a public charitable organization for tax purposes, as distinguished from being treated less favorably as a private foundation . In 1974, the Internal Revenue Service (IRS) stated that, "Neither the Code nor the regulations thereunder define what constitutes a convention or association of churches." Thus, the meaning of the term has not always been crystal clear. While initially defined as
144-507: The Federal Unemployment Tax Act imposed a tax of 6.2%, which was composed of a permanent rate of 6.0% and a temporary rate of 0.2%, which was passed by Congress in 1976. The temporary rate was extended many times, but it expired on June 30, 2011. Consequently, for the years until 2010 and the first six months of 2011, the FUTA imposed a 6.2% tax (before credits) on the first $ 7,000 of gross earnings of each worker per year. Once
160-407: The applicable statute. Federal Unemployment Tax Act The Federal Unemployment Tax Act (or FUTA , I.R.C. ch. 23 ) is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing Internal Revenue Service Form 940 annually. In some cases, employers are required to pay the tax in installments during
176-831: The executive committee elected by the churches at the May Churches Council meeting. Churches Together in England Oriental Orthodox Promotes training among the churches and operates the Irish Baptist College which seeks to train men and women for pastoral and necessary services. By means of the Orphan Society, Annuity Fund and Baptist Aid provides support for those in need. Association members are referred to as Irish Baptists, however some choose to refer to themselves as Association Baptists to distinguish them from other Baptists. Association of churches Under U.S. law, an association of churches
SECTION 10
#1732895369061192-402: The federal government is entitled to recover them by reducing the FUTA credit it gives to employers, which is the equivalent of an overall increase in the FUTA tax. When a state has an outstanding loan balance on January 1 for two consecutive years, and the full amount of the loan is not repaid by November 10 of the second year, the FUTA credit will be reduced until the loan is repaid. That process
208-481: The membership in that meeting. The Union was renamed Association of Baptist Churches in Ireland in 1999, highlighting that they are an association of churches of like mind which seek to work and fellowship together. According to a census published by the association in 2023, it claimed 118 churches and 8,500 members. Departments include Baptist Women, Baptist Youth, Missions, Welfare, and Training (Irish Baptist Historical Society and Irish Baptist College). The ABC Insight
224-464: The tax year. FUTA covers a federal share of unemployment insurance (UI) and job service program administration costs in every state. In addition, FUTA pays one-half the cost of extended unemployment benefits during periods of high unemployment. It also provides a fund that states can borrow from when necessary to pay benefits. The legality of FUTA has been affirmed in the 1937 Supreme Court case Steward Machine Co. v. Davis . Until June 30, 2011,
240-475: The worker's earnings reach $ 7,000 during a given year, the employer no longer pays any FUTA for that year with respect to that worker. Certain credits are allowed with respect to state unemployment taxes paid that may reduce the effective FUTA rate to 0.8%. Effective July 1, 2011, the rate decreased to 6.0%. That rate may be reduced by an amount up to 5.4% through credits for contributions to state unemployment programs under sections 3302(a) and 3302(b), resulting in
256-742: Was reorganised in 1862, and was replaced by the Baptist Union of Ireland in 1895. Irish Baptists initially had a close relationship with the English Baptists. However, desire for independence caused the Irish Baptists to follow their own path and they set up the Union in 1895. The first Assembly meeting of the newly formed Union took place in May 1895 in Mountpottinger Baptist Church, Belfast with 27 churches present with two more being added to
#60939