Are Churches required to file 990 Tax Forms? The answer may surprise you. This instructional CD brings awareness to the client concerning the Unrelated Rule for Church Income, The Golden Rule of U.B.I.T (Unrelated Business Income Tax), Guidelines for Church Fund Raising Activities, How Churches Generate Taxable Income, and much, much more. If your Church receives funds from any source other than Tithes, Offerings, Mission Fund, and/or Building Fund, you need this immediately.