Hutterite members can receive cash payments from the colony to meet special expenses.
Count these payments as unearned income unless they can be excluded under some other
provision, such as the infrequent or irregular income exclusion found in SI
Tax returns (if filed) of individual colony members may show a distributive share
of earnings from the colony. The distributive share may be identified as partnership
income, dividends, or other income. For tax purposes a distributive share may be reportable
to the Internal Revenue Service (IRS), but do not count this income unless actually
received by the colony member.
It is possible for a member to have other income (earned or unearned) from a source
outside the colony. Even though such income would be turned over to the colony under
the membership rules, it would count as income to the individual member in the month
of receipt. Any questionable income should be brought to the attention of the Regional
Office for possible referral to the Office of the General Counsel (OGC).