Business Types: Churches and Non-Profit Organizations
The Employee Retention Credit is available to churches and non-profit organizations that:
- were affected by government orders imposing capacity restrictions on services and other gatherings
- that suffered significant declines in gross receipts.
"Section 2301 of the CARES Act, as originally enacted, provides for an employee retention credit for eligible employers, including tax-exempt organizations, that pay qualified wages, including certain health plan expenses, to some or all employees after March 12, 2020, and before January 1, 2021" (Notice 2021-49, p. 2, "II. BACKGROUND ON SECTION 2301 OF THE CARES ACT AND SECTION 3134 OF THE CODE").