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Church Law & Tax Report

May/June 2017
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Feature Article

The Legal and Moral Case for a Defibrillator

The Legal and Moral Case for a Defibrillator Subscriber access only

How would you respond if someone suffers cardiac arrest at church?

Articles

IRS Renews Alert About W-2 Scam
In Brief

In Brief

Key news recaps

What's the Likelihood of Repealing the Johnson Amendment? Subscriber access only

President Trump faces uphill battle to end the ban of politics in the pulpit.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

June 30, 2017

Now is a good time to review the 2017 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for 2017 is clearly ...

June 15, 2017

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment for 2017 by this date. A similar rule applies in many states to payments of estimated state taxes. Nonminister employees of churches that filed a timely Form 8274 (waiving the church’s obligation to withhold and pay FICA taxes) are treated as self-employed for Social Security, and accordingly are subject to the estimated tax deadlines with respect to their self-employment (Social Security) taxes unless they ask their employing church to withhold an additional amount of income taxes from each paycheck that will be sufficient to cover self-employment taxes (use a new Form W-4 to make this request).

May 15, 2017

  • An annual information return (Form 990) for tax-exempt organizations is due by this date for 2016. Form 990 summarizes revenue, expenses, and services rendered. Organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code must report additional information on Schedule A. Churches, conventions and associations of churches, “integrated auxiliaries” of churches, and church-affiliated elementary and secondary schools are among the organizations that are exempt from this reporting requirement. Organizations not exempt from this reporting requirement must file the Form 990 if they normally have annual gross receipts of $25,000 or more.

May 10, 2017

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 2017

If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2017, the lookback period is July ...

Semiweekly requirements, May/June 2017

If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2017, the lookback period is July ...

Communicating During a Church Building Project

Communicating During a Church Building Project

Learn ways to keep communication at the forefront throughout your building project.
A Valuable Tax Credit for Churches

A Valuable Tax Credit for Churches

Understand how the Affordable Care Act tax credit can benefit churches.