Jump directly to the content
Home > Church Law & Tax Report > 2016 > November/December

Church Law & Tax Report

November/December 2016
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

Responding to Anonymous Allegations

Responding to Anonymous Allegations Subscriber access only

An unknown party seriously accuses a church leader. What should be done?

Articles

In Brief

In Brief

Key news recaps

Texas Court Rejects New Gender Identity Guidelines Subscriber access only

Preliminary injunction claims government misinterpreted Title IX regulations.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

December 31, 2016

  • Churches must designate a portion of each minister’s compensation as a housing allowance by this date in order for ministers who own or rent their homes to receive the full benefit of a housing allowance exclusion for calendar year 2017. The designation should be adopted during a regular or special meeting of the church board, and should be contained in the written minutes of the meeting.

December 15, 2016

  • Complete all year-end transactions to be sure that they are reportable on your income tax return.
  • A church must make quarterly estimated tax payments if it expects an unrelated business income tax liability for the year to be $500 or more. Use IRS Form 990-W to fi gure your estimated taxes. Quarterly estimated tax payments of one-fourth of the total tax liability are due by April 15, June 15, September 15, and December 15, 2016, for churches on a calendar-year basis. Deposit quarterly tax payments electronically using the EFTPS system.

November 10, 2016

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

Monthly requirements, November/December 2016

If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2016 the lookback period is July ...

Semiweekly requirements, November/December 2016

If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2016 the lookback period is July ...

Making Your Church Accessible

Making Your Church Accessible

Practical ways to help make your church accessible to all
Vacation Bible School Safety

Vacation Bible School Safety

Safeguard your church from the legal liabilities associated with common VBS activities.