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Church Law & Tax Report

January/February 2014
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Feature Article

10 Key Points from the Housing Allowance Ruling

10 Key Points from the Housing Allowance Ruling Subscriber access only

What churches and clergy must know now about the decision in Wisconsin.

Articles

The Top 10 Tax Developments Churches and Clergy Must Note—Now Subscriber access only

These changes, and more, affect 2013 filing and 2014 obligations.
Message Sent: Liability May Exist for Senders of Texts

Message Sent: Liability May Exist for Senders of Texts Subscriber access only

A startling ruling underscores the importance of cell phone policies for churches.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Nebraska
Marriage

Marriage License Never Returned to County Clerk; Marriage Still Valid Subscriber access only

Nebraska Supreme Court rules a 26-year-marriage valid because the existence of marriage was provable without official record.
Indiana
Church Property

Document Stating Affiliated-Denomination Properties Were Owned by Denomination Is Not Enforceable Subscriber access only

Indiana Supreme Court says PCUSA trust law clashed with Indiana trust law, gives ownership of church building to local church.
New York
Church Business Meetings

Meeting to Fire Pastor Was Invalid

New York Court ruled that a church meeting requiring two-thirds vote to terminate pastor’s employment didn't give church members full notice of meeting; it was therefore invalid.
In Brief

In Brief

Key news recaps

IRS Modifies "Use-It-or-Lose-It" Rule for FSAs Subscriber access only

Carryover option available for 2013 plans and beyond.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

February 28, 2014 Subscriber access only

· Churches must submit to the Social Security Administration "Copy A" of each W-2 form issued to employees (for 2013) along with a W-3 transmittal ...

February 10, 2014 Subscriber access only

· Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary ...

January 30, 2014 Subscriber access only

· Churches hiring their first nonminister employee between October 1, 2013, and December 31, 2013, may exempt themselves from the employer's share ...

Semiweekly requirements, January/February 2014 Subscriber access only

· If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2014 the lookback period ...

Monthly requirements, January/February 2014 Subscriber access only

· If your church or organization reported withheld taxes of$50,000 or less during the most recent lookback period (for 2014 the lookback period ...

January 31, 2014 Subscriber access only

· Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary ...

January 15, 2014 Subscriber access only

· Ministers (who have not elected voluntary withholding) and self-employed workers must file their fourth quarterly estimated federal tax payment ...

January 1, 2014 Subscriber access only

· Employees and employers each pay Social Security and Medicare taxes equal to 7.65 percent of an employee's wages. The tax rate does not change ...

Is Parental Consent Needed for Children on Church Videos?

Is Parental Consent Needed for Children on Church Videos? Subscriber access only

Seven things church leaders should note on this evolving area of law.
Essential Guide to Liabilities and Duties for Church Boards

Essential Guide to Liabilities and Duties for Church Boards

Be aware of ways you can expose yourself to personal legal liability.
Understanding an IRS Audit

Understanding an IRS Audit

Cover your bases in the areas of greatest risk of audits.