Jump directly to the content

Church Law & Tax Report

May/June 2015
Articles with a Subscriber Access Only are available only to subscribers.

Subscribe Today

Keep your church safe, legal, and financially sound for less than $10 a month.

When you subscribe you get instant online access to help your church:

  • Reduce potential legal liability
  • Manage finances and risks
  • Comply with IRS requirements

Feature Article

Child Abuse Reporting and the Clergy Privilege

Child Abuse Reporting and the Clergy Privilege Subscriber access only

Ministers must consider the serious legal ramifications of not reporting abuse.

Articles

Update: The Tax Status of Employer-Paid Medical Insurance

Update: The Tax Status of Employer-Paid Medical Insurance Subscriber access only

New IRS guidance gives temporary relief—but compliance is still required.

Church Law & Tax Report and Beautiful Orthodoxy

How Christianity Today’s ministry cause shapes the way it covers the legal and risk matters that churches face.
Recent Developments

Recent Developments

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

A Church's Knowledge and Liability Subscriber access only

Minnesota
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Denominational Due Diligence Subscriber access only

In Brief

In Brief

Key news recaps

The IRS "Dirty Dozen" Tax Scams Subscriber access only

Churches, churchgoers should steer clear of these traps.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

June 30, 2015

Now is a good time to review the 2015 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for 2015 is ...

June 15, 2015

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

May 15, 2015

• An annual information return (Form 990) for tax-exempt organizations is due by this date for 2014. Form 990 summarizes revenue, expenses, and ...

May 10, 2015

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

Monthly Requirements, May/June 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 is July ...

Semiweekly Requirements, May/June 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 is July ...

Who Owns a Church's Accounting Records?

Who Owns a Church's Accounting Records? Subscriber access only

Why church leaders must understand this important question.
20 Finance Questions Churches Ask

20 Finance Questions Churches Ask

Richard Hammar shares his answers to 20 of the most widely asked and relevant tax and finance questions for church leaders.
Understanding Pastoral Liability

Understanding Pastoral Liability

Know the situations in which a pastor is personally liable for wrongdoing.