Jump directly to the content
Home > Tax

Tax

Gain valuable understanding of how unique, and often confusing, tax laws apply to churches and clergy, plus timely information on how to comply.

Feature Articles

from our newsletters
Retirement Planning for Pastors

Retirement Planning for Pastors Subscriber access only

Discerning the financial and tax benefits—and drawbacks—of numerous retirement plans.
The Return of Tax-Free Medical Premium Payments

The Return of Tax-Free Medical Premium Payments Subscriber access only

New act addresses ACA penalty many employers, including churches, faced.

Tax Calendar

Important deadlines for churches and ministers

December 15, 2017

  • Clergy and other church staff should complete all year-end transactions to be sure such transactions are reportable on their income tax returns.

December 31, 2017

  • 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 2018. 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.
Tax Topics
  • Church Expenses
    Receipts, reimbursements, mileage, IRS audits
  • Church Income
    Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts
  • Clergy
    Exemptions, filing tax returns, housing allowance, definitions, withholdings, penalties, audit risk, estimated taxes, Social Security reporting requirements, taxable income, love gifts, retirement gifts
  • Exemption
    501(c)(3), property tax, sales tax, political activity
  • Payroll & Benefits
    Taxable and nontaxable
Financing a Church Building Project

Financing a Church Building Project

Answers to common questions on obtaining donations, loans, and grants.
Safety On the Road

Safety On the Road

Discover the best ways to transport people safely.