It's remarkable to consider all that took place during 2013 in the areas of law, tax, finance, and risk management for churches and church leaders. It seems ages ago that Congress passed the American Taxpayer Relief Act of 2012, which President Barack Obama signed into law in the early hours of 2013, extending numerous tax provisions and introducing several new ones that affect churches and clergy.
The developments only accelerated from there. Ongoing challenges related to the implementation of the Affordable Care Act persisted. A national commission issued recommendations about how churches demonstrate financial integrity and how Congress should alter rules governing political speech and activity by churches and other tax-exempt entities. And then, just before Thanksgiving, a significant ruling out of Wisconsin regarding the constitutionality of housing allowances for ministers.
But in reviewing the year's Top 10 articles on ChurchLawAndTax.com, based on unique pageviews, an interesting trend surfaced. Current events certainly captured the interest of church leaders and clergy. But as the list also attests, leaders still covet strong information and insights on basic best practices that help their churches operate efficiently and above reproach.
May this list, organized from the tenth-most popular to the first-most, revisit the year that was while simultaneously bringing awareness and refreshers on the big and small details that make ministry thrive:
10. "Five Truths About Tithers" by Brian Kluth