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Church Law & Tax Report

March/April 2015
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Feature Article

Mastering Reference Checks for Churches

Mastering Reference Checks for Churches Subscriber access only

Addressing 15 common questions to reduce ministry vulnerabilities.

Articles

Court Dismisses Atheist Challenge to Filing Exemptions for Churches Subscriber access only

Judge cites federal appeals court’s rejection of housing allowance challenge.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Colorado
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Sexual Abuse Screenings and Liability Subscriber access only

Indiana
Personal Injuries on Church Property or During Church Activities

Failed Shooter Prevention and Fault Subscriber access only

Georgia
Employment Practices

ADA and Church Hiring Subscriber access only

In Brief

In Brief

Key news recaps

Key Inflation-Adjusted Figures for 2015 Subscriber access only

A quick reference for churches to use throughout the year.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

March 2, 2015

• Churches must submit to the Social Security Administration "Copy A" of each W-2 form issued to employees for 2014 along with a W-3 transmittal ...

April 15, 2015

  • Federal income tax and self-employment tax returns by individuals for calendar year 2014 are due by this date.
  • Last day to file an amended federal income tax return (Form 1040X) for calendar year 2011 (unless you received an extension of time to file your 2011 return).

April 29, 2015

• Churches hiring their first nonminister employee between January 1 and March 31, 2015, may exempt themselves from the employer's share of Social ...

April 30, 2015

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

Semiweekly Requirements, March/April 2015

• If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2015 the lookback period ...

Monthly Requirements, March/April 2015

• If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2015 the lookback period ...

The Risks of Taking Social Security Early Subscriber access only

Is there any way to reverse a previous decision to receive early benefits?
Hosting Large Events at Church

Hosting Large Events at Church

Assess and address the unique risks your event presents.
Preventing High-Tech Fraud

Preventing High-Tech Fraud

Prevent embezzlement through electronic funds transfers, identity theft, and computer forgery.