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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

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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.
Setting Pay Packages for Pastors

Setting Pay Packages for Pastors Subscriber access only

Why churches need to get three tax issues right with compensation.

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 ...

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).
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
Medical Emergency Preparation

Medical Emergency Preparation

Is your church ready for a medical emergency?
What Church Leaders Need to Know About Copyright Law

What Church Leaders Need to Know About Copyright Law

What usage of copyrighted material is permissable?