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Church Law & Tax Report

September/October 2017
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Feature Article

Building with Confidence

Building with Confidence Subscriber access only

A legal and financial blueprint for church construction projects.

Articles

Supreme Court: Public Benefit Programs Available to Churches

Supreme Court: Public Benefit Programs Available to Churches Subscriber access only

Excluding church from playground funding solely based on its religion violates First Amendment, Court says.
Church Liability for Publishing Information Online

Church Liability for Publishing Information Online Subscriber access only

Despite dismissal, case shows precautions churches should take when handling private information.
In Brief

In Brief

Key news recaps

Religious Hospitals Qualify for "Church Plan" Subscriber access only

Supreme Court ruling a "major win for religiously affiliated health care systems."
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

October 31, 2017

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

October 30, 2017

Churches hiring their first nonminister employee between July 1 and September 30 may exempt themselves from the employer’s share of FICA (social ...

October 15, 2017

Last day to file a 2016 federal income tax return for taxpayers who obtained an automatic six-month extension by filing a Form 4868 by April 15, 2017.

September 15, 2017

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their third 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 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 as a result 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 (use a new Form W-4 to make this request) that will be sufficient to cover self-employment taxes.

Semiweekly requirements, September/October 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 ...

Monthly requirements, September/October 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 ...

Avoiding Church Lawsuits

Avoiding Church Lawsuits

Create proactive procedures to avoid common reasons why churches most often go to court.
Essential Guide to Church Financial Health

Essential Guide to Church Financial Health

Strengthen and ensure your church's financial health by using a variety of measurement methods.