With these kid-friendly baking projects, you can keep little ones busy on a rainy day, teach them a real-life math lesson (fractions go down easier when they’re practiced on pie) or get them to pitch in on your family’s bake sale offering. Holy Trinity Greek Orthodox Philoptochos provides a delightful bake sale experience by inspiring a culture of welcoming in our church. Our team of volunteers create top quality, imaginative and delicious baked treats, and make sure to respond positively to the needs of the community.
By David Middlebrook and Robert W. Rucker
In this modern era, many churches are offering more and more services to its congregants to attract new members, retain established members and create revenue to operate the church or fund its programs. Common examples may include a bookstore or coffee bar. As a general rule, a church is not taxed on its income or revenues from an activity that is substantially related to the religious or charitable purposes of the organization.
May 18, 2018 Rake in the dough with no-fail bake sale recipes that get straight A's. Whether it's for school, church or scouts, these sweet treats will make you look like a hero. (Just remember to add an ingredient tag for those with allergies!). Jan 01, 2010 Potentially, a church bake sale could be characterized as a trade or business because it involves providing goods (cookies) in exchange for money, although for the reasons set out below, it is usually not going to be treated as generating UBIT. Is the activity regularly carried on? After last year's overwhelming success — all the yummy sweet and savory treats were sold by shortly after noon — the Ladies Philoptochus Society of Annunciation Greek Orthodox Church, sponsors of.
For example, a church’s income received from tithes and offerings is not taxable because the receipt of tithes and offerings is related to the church’s exempt religious purpose. People contribute money to the church as part of a religious conviction, to help the church offer religious services, and not because they expect anything of equal financial value in exchange. However, if a church regularly carries on business that is not substantially related to its exempt purpose then the organization is subject to tax on the unrelated business.
If a church owns a commercial restaurant, any income that the restaurant generates will be taxed because it is not related to the church’s primary exempt purposes. The income from the restaurant is considered by the IRS to be unrelated business income tax or UBIT as it is commonly referred to by professionals in the industry.
This is the case even if the church were to use the profits of the restaurant for exempt purposes (i.e. it used the profits for church expenses or to fund a church mission trip). By the way, the restaurant example is based upon an actual case.
Three-part test of involvement
Whether or not a church is involved in an activity that could result in it owing UBIT is based upon a three-part test (all three have to be present):
1. Is the activity generally considered a trade or business? This usually means that the activity involves providing the sale of goods and services in exchange for payment. Potentially, a church bake sale could be characterized as a trade or business because it involves providing goods (cookies) in exchange for money, although for the reasons set out below, it is usually not going to be treated as generating UBIT.
2. Is the activity regularly carried on? Most church bake sales occur on certain designated weekends, and accordingly are not viewed as being regularly carried on. However, if the church sells baked goods every weekend, or even every day, this could satisfy the requirement.
3. Is the activity substantially related to an exempt purpose? If the activity does not contribute in an important way to the exempt purposes of the church, it could lead to tax liability. Many churches offer services that have an appearance of commerciality but are not treated that way because their underlying purpose is to help the church be effective in spreading religious understanding or promoting fellowship.
Bookstores and coffee bars run by the church are considered to be for the convenience of the church members and visitors. This makes it more likely that they will come to church and not leave to get coffee, have access to books that the church believes are relevant to religious study and similar matters of convenience.
On the other hand, if a church has a billboard on the highway advertising its bookstore or coffee bar, it begins to have a greater commercial appearance and will more likely be viewed as a commercial trade or business.
Raising red flags
Depending on how much UBIT is generated will depend on how the IRS is likely to respond. A church can generate an “insubstantial” amount of UBIT and not jeopardize its tax-exempt recognition (it would still need to pay tax on the unrelated business activity). If a church generates a “substantial” amount of UBIT, it will raise red flags to the IRS and potentially jeopardize the church’s tax-exempt recognition.
Unfortunately, there is usually no way to quantify what amounts to substantial unrelated business or to determine how much unrelated business an exempt organization can engage in. In certain circumstances the IRS will consider formulas such as an 85 percent rule regarding use of square footage at a church for religious purposes, meaning if the church uses less than 85 percent of its space for commercial activity, then this is considered not substantial. Rather, the IRS considers all of the facts and circumstances of the particular case.
If a substantial portion of the church’s income is from sources unrelated to its exempt purposes, then it’s likely risking its tax-exempt status by virtue of engaging in the unrelated business or is risking facing a tax bill. That being the case, the general rule of thumb regarding UBIT should be: Substantial revenue + unrelated activity = Jeopardizing of tax-exempt recognition.
If the church has UBIT of $1,000 or more annually then the church is required (as of this writing), to file Form 990T with the IRS (generally, unlike other nonprofit organizations, a church is exempt from filing an annual Form 990). Many churches do want to have to file this form because it is a publicly available document and requires the church to disclose the salaries of its top employees and other financial information that they normally wish to remain confidential.
Growing sentiment for disclosure
Each church will have to balance their need for revenues compared with the desire for privacy in church financial matters. Incidentally, there appears to be some growing sentiment that churches should no longer be given special protection or status under the First Amendment and should have to disclose all financial activities just like any other charity.
Church Bake Sale Clipart
Certain kinds of income or revenue are also usually considered exempt from unrelated business taxes. These include rental income, capital gains such as from the sale of a property, dividends, royalties and interest income. However, for each of these categories there will be factual differences and certain other rules that can affect whether or not a tax may be due.
The church should not just assume that because its income is derived from one of these sources that it is tax-exempt, but should have its tax, financial and legal professionals help make that determination.
David Middlebrook is a partner and Robert W. Rucker is an attorney with Anthony and Middlebrook P.C., The Church Law Group, Grapevine, TX. [www.churchlawgroup.com]
Send this letter to your members: You are invited to NOT bake a cake, pie, cookies, or brownies. You do NOT have to find the recipe. You do NOT have to shop for the ingredients. You do NOT have to mix. You do NOT have to cook. You do NOT have to cut. You do NOT have to wrap. You do NOT have to wash dishes. You do NOT have to clean up your kitchen. You do NOT have to deliver the baked product. You do NOT have to stand in the heat/cold/rain to sell the baked product. You can write a check for $10.00 to “name of organization” and stay home and enjoy doing something yourself or with your family!
See how some organizations have conducted their fundraising ‘sales’ below.
The Bakeless Bake Sale Fundraising Poem
Many is the time I heard you say
I would rather give a “Dollar” than bake today
And so, we are asking you to help more or less
To make our Bakeless Bake Sale a big success.
Just send us the money that it would take
To Bake a loaf of bread or a beautiful cake
Or send in the amount of money it takes to buy
A dozen rolls or maybe a pie
We know you can help us if you will but try.
I am buying or baking the items marked below.
Items for Sale Items you Bake/Donate
| ____Cupcakes: 2 for a dollar | _____3 doz. cupcakes: $4.00 |
| ____Chocolate cookies: 6 for $1.00 | _____3 doz. chocolate cookies: $6.00 |
| ____Brownies 12 for $3.00 | _____3 doz. brownies: $8.00 |
| ____Dutch Apple Pie $5.00 | _____3 Home made pies: $10.00 |
| ____Strawberry Cheesecake $7.00 | _____2 strawberry cheesecakes: $15.00 |
Another Bakeless Bake Sale Fundraising Poem
A bit of news we have today…
A BAKELESS BAKE SALE is on the way.
In these busy days, who wants to bake,
A pie or cookies or even a cake.
You’d be surprised if you counted the cost,
of ingredients, heat, and the time you’ve lost.
Baking for sales is extra work.
Yet nobody really wants to shirk.
So we’ve thought of a plan that’s really grand,
and feel quite sure you’ll understand.
In an envelope, if you like, please include the price…
of a pie or cake or anything nice.
Without fuss or bother, you’ve done your part.
We hope you’ll give with a willing heart.
Wishing success for our BAKELESS BAKE SALE,
This is the end of our little tale.
Church Bake Sale.. Bread
Bakeless Bake Sale Fundraising
A bit of news we have today
A Bakeless Bake Sale is on the way.
These busy days, who has the time to bake
Pies, cookies, or even a cake?
We’ve thought of a plan that’s truly grand,
And feel quite sure that you’ll understand.
In an envelope please put the price
Of a pie, or cake or something nice.
Church Bake Sale Ideas
No fuss or bother, you’ve done your part,
This is the end of our little tale,
Help make a success of
BAKELESS BAKE SALE!
Fundraiser sponsored by
xxxxxxxxxxxxxxxxxx
Please make checks payable to:
xxxxxxxxxxxxxxx
And mail to:
xxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxx
or place your donation in the “CAKE BOX” found in the sanctuary!!
Bakeless Bake Sale Fundraising
The class of 2004, in preparation for the “Parisian Enchantment” Prom on May 17, is asking for YOUR support for a SUCCESSFUL “BAKELESS BAKE SALE.”
NO SELLING ! NO LISTS ! NO PICKUP OR DELIVERY DATES ! NO DEADLINES ! and NO MERCHANDISE !!! What a DEAL !!!
Please contribute to OUR cause by sending $10 or more, by check payable to “CHS”.
Indicate on check memo line: “Class of 2004 Bakeless Bake Sale.”
Church Bake Sale Images
We would like to see 100% participation.
Ashton Ladies Aid is having a Bakeless Bake sale fundraising event through the month of May. All ladies are asked to contribute the amount they would have spent on ingredients, plus an amount for their time and skill. You don’t need to burn your fingers or dirty a mixing bowl. And everyone is asked to contribute what you would have spent for a couple of pies, a loaf of bread, and a plate of cookies. There are no calories in it. And it will help the Ladies Aid in all the good work done by this organization. Bring gifts to the church, or mail to xxxxxxxxx.
Greek Church Bake Sale
Sources: Barbara J. (Greenwood, Indiana), Redfield United Methodist Church (Redfield, South Dakota), First Reformed Church of Little Falls (Little Falls, New Jersey), Janelle M, Calvert High School (Prince Frederick, Maryland), The Ornament Connection
We have included a number of do-it-yourself fundraising ideas in this section that offer a break from traditional product sales. They were developed by groups just like yours in an attempt have a little fun with their fundraiser. Some of them are tried and true while others show a lot of creativity … and even wackiness in some cases. All of them are obviously not appropriate for every group, but sometimes, with only a little modification, your might find some fund raising ideas that are perfect for your group. If you have an idea for a do-it-yourself fund raiser you are willing to share with others, please send it to us via email. Include anything and everything you would want to know if you were hearing the idea for the first time.