---
title: "Church Treasurer in New Jersey: What the Rules Actually Say"
description: "For volunteer church treasurers in New Jersey: churches don't file Form 990 or register as charities with the State, how to get a sales tax exemption…"
url: "https://mcc-solutionsnj.com/bookkeeping/church-treasurer-new-jersey"
---

For churches

# Volunteer church treasurer in New Jersey: what the rules actually say

Most church treasurers are volunteers who inherited a spreadsheet. Here's what the IRS and New Jersey actually require of a church, and where small congregations get tripped up.

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## What a church doesn't have to do

- **No Form 990:** churches are automatically treated as tax-exempt and don't file an annual information return with the IRS. ([IRS](https://www.irs.gov/charities-non-profits/churches-integrated-auxiliaries-and-conventions-or-associations-of-churches))

- **No NJ charity registration:** religious organizations are exempt from New Jersey's charitable registration requirement. ([N.J.S.A. 45:17A-26](https://law.justia.com/codes/new-jersey/title-45/section-45-17a-26/))

## What it should do

- **Sales tax exemption:** apply for New Jersey's exempt organization certificate (ST-5) with Form REG-1E. There's no fee, and a church organized only for religious purposes can use a religious certification instead of an IRS letter. ([NJ Treasury](https://www.nj.gov/treasury/taxation/exemptintro.shtml))

- **Clergy pay:** a minister's salary counts as wages for income tax, but Social Security and Medicare are usually paid through self-employment tax, including on the housing allowance. ([IRS Topic 417](https://www.irs.gov/taxtopics/tc417)) Get this right on the W-2.

- **Contribution statements:** donors need a written acknowledgment for gifts of $250 or more to deduct them.

- **Two people count the offering,** and the books are reconciled to the bank every month.

## Want a hand?

We keep books for small congregations and nonprofits: offerings and designated funds tracked separately, monthly reconciliation, and a report the board can read in two minutes. [Bookkeeping](/bookkeeping/) · [Bookkeeping for churches](/bookkeeping/guides/bookkeeping-for-churches)

Printable kit

### Church Contribution Statement Maker

Log gifts all year in Excel, then print a year-end statement for each donor with the IRS acknowledgment wording.

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General information, checked November 2026. Not legal advice. MCC Solutions is not a law firm.

## Questions

**Do churches have to file a Form 990?**

No. Churches are automatically tax-exempt and aren't required to file an annual return with the IRS.

**Does a church have to register as a charity in New Jersey?**

No. Religious organizations are exempt from the State's charitable registration law.

**How do we stop paying sales tax on purchases?**

Apply for the ST-5 exempt organization certificate with Form REG-1E. There's no fee.

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