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Seven Ways the One Big Beautiful Bill Act Impacts Churches and Ministries

Unpacking seven critical provisions within the One Big Beautiful Bill Act with real-world implications for churches, from charitable donations to increased demands on food and health ministries.

Tim Samuel, CPA and Church Chief Financial Officer
Bio

Summary

One Big Beautiful Bill Act (“OBBBA”) introduces several provisions affecting church financial operations, charitable giving, and community outreach. 

Key provisions include:
  • Permanent expansion of the above-the-line charitable deduction for non-itemizers; 
  • the creation of “Trump Accounts” for children with potential church involvement; and, 
  • policy shifts that may increase demand on church-based food and health ministries. 

Here, we’ll highlight and analyze seven relevant sections for churches and church leaders. 

Above-the-Line Charitable Deduction for Non-Itemizers

This provision applies to taxable years beginning after Dec. 31, 2025, and permanently reinstates and expands the above-the-line deduction for donors who claim the standard deduction.

Individuals who claim the standard deduction also may deduct up to $1,000, and joint filers may deduct up to $2,000.

What this means for churches:
  • To help individual donors deduct contributions of $250 or more, churches should  issue contemporaneous written acknowledgments. These acknowledgements should include the church’s name, the date, the amount, and a statement indicating no goods or services, other than intangible religious benefits, were provided in exchange.
  • Year-end giving statements and stewardship messaging should be updated to reflect this benefit.
  • Expect an increase in receipt requests, especially in late January and early April, even for modest donations.
  • Only cash contributions to organizations described in section 170(b)(1)(A) (which includes churches) qualify. Contributions to donor-advised funds or supporting organizations do not qualify for this above-the-line deduction.

Establishment of “MAGA Accounts” for Children

This section creates a new tax-favored savings vehicle for minors. 

Accounts may receive up to $5,000 annually from families, employers, or charitable contributors. 

A federal pilot program will fund $1,000 for each newborn from 2025 through 2028.

What this means for churches:
  • These accounts are likely modeled on 529 and Coverdell Education Savings Accounts, with post-tax contributions and tax-free earnings if used for qualified purposes.
  • Churches may consider offering financial literacy education to families on account setup and use.
  • Any contributions made by churches to pastors or employees must avoid private benefit or inurement, as defined by section 501(c)(3) of the Internal Revenue Code (IRC). Consistent, neutral criteria must guide participation.

Important: Consult a lawyer before facilitating or funding these accounts.

0.5 Percent Floor for Itemized Charitable Deductions

This provision creates a floor for deductibility. 

Itemizing taxpayers can only deduct charitable contributions that exceed 0.5 percent of their adjusted gross income.

What this means for churches:
  • For a donor with $100,000 in adjusted gross income, only contributions above $500 are deductible in the current year. Amounts below this floor may be carried forward under section 170(d).
  • To maximize deductions, some may “bunch” several years of giving into one year to exceed the threshold, then take the standard deduction in other years. Donor-advised funds can support this strategy by allowing a lump-sum gift in one year while spreading distributions to churches over time. 
  • Churches should explain this change in donor education efforts and ensure annual giving statements clearly summarize totals.
  • Some donors may reduce small recurring gifts that no longer offer tax benefits.

Support for Nonprofit Development in Native Villages

This section provides federal support for nonprofit activities in remote Native villages. Support may include grants and technical assistance.

What this means for churches:
  • Churches serving Native communities should assess their eligibility based on location, mission alignment, and partnerships with tribal authorities.
  • All federal funding must follow Uniform Guidance (2 CFR Part 200), including cost principles, documentation standards, and nondiscrimination rules.
  • Activities must remain within the church’s exempt purpose. Take care  to avoid unrelated business income or private benefit.
  • Engagement strategies should reflect cultural sensitivity and affirm tribal sovereignty.

Medicaid Eligibility Redeterminations

Effective Dec. 31, 2026, this provision will require Medicaid recipients to reverify their eligibility every six months, rather than annually, potentially resulting in temporary or permanent loss of coverage for individuals.

What this means for churches:
  • Churches offering benevolence assistance or health clinics may see increased demand.
  • Ministries providing direct services must ensure HIPAA compliance, privacy protections, and adherence to state-level licensing or reporting obligations.
  • New referral pathways or partnerships with healthcare providers may be necessary to serve uninsured individuals.
  • Volunteer capacity and intake processes should be reevaluated for scalability and compliance.

Rural Health Transformation Program

This section authorizes federal funding to states to improve healthcare access in rural areas, likely through grants, technical assistance, and local partnerships. States may apply until the end of 2025, with the program scheduled to roll out starting in 2026.

What this means for churches:
  • Churches in rural communities may be eligible to apply for funding to support clinics, health education, mental health services, or preventive care.
  • Successful participation will require administrative capacity to manage grants, financial reporting, and ensure regulatory compliance.
  • Churches should begin identifying local health providers or nonprofits for joint applications or service coordination.
  • This funding may also allow rural ministries to expand their reach and impact.

SNAP Work Requirements Expanded

This section tightens work requirements for able-bodied adults without dependents (ABAWDs) who receive Supplemental Nutrition Assistance Program (SNAP) benefits, increasing the age requirement for such individuals from 54 to 64. The provision also lowers the age of a “dependent child” from 18 to 7.

The changes mean fewer individuals likely will qualify for food assistance.

What this means for churches:
  • Expect increased reliance on church- and faith-based food pantries, grocery programs, and community meals.
  • Churches receiving public food support must maintain eligibility documentation and comply with state and federal reporting requirements.
  • For churches that operate pantries, programs, and meals, their intake training should address respecting the dignity and privacy of individuals seeking help, as well as how to explain the complex new eligibility criteria to those individuals.
  • Budget planning should reflect increased grocery purchases and staffing or volunteer needs.

Want more? Our In-Depth Summary of OBBBA is Available With An Advantage Membership!
Tim Samuel is a CPA and the chief financial officer of Bridgeway Community Church, a nondenominational, multicultural church in Columbia, Maryland, that draws more than 4,000 people each week.
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Key Tax Law Changes in the OBBBA Affecting Families, Churches, and Workers

“One Big Beautiful Bill Act” (OBBBA) overhauls multiple areas of tax law. This executive summary for pastors and church leaders highlights key provisions set to take effect.

Matthew Branaugh, Attorney and Editor
Bio
Richard R. Hammar, Attorney, CPA
Bio

On July 3, 2025, Congress passed President Trump’s 1,150-page One Big Beautiful Bill Act (“OBBBA”). 

Church Law & Tax’s tax resources, such as the comprehensive Church & Clergy Tax Guide, will be updated with more in-depth analysis and explanations. But for now, we offer this executive summary of provisions within OBBBA that are of greatest relevance to churches and clergy. 

Five Key Provisions
  • Section 110001 makes permanent the modified federal income tax bracket schedule and lower tax rates created by prior law and adds an additional year of inflation adjustment to all brackets except for the top bracket (37 percent).
  • Section 110002 makes permanent the nearly doubled standard deduction created by prior law and further increases the standard deduction by including an extra year of inflation adjustment. 
  • Section 110112 creates a temporary deduction for non-itemizing taxpayers up to $150 for single filers ($300 for married filing jointly) for charitable cash contributions for tax years 2025 through 2028. The charitable contribution must be made to a qualified charity and cannot be made to donor-advised funds or supporting organizations.
  • Section 110208 allows individuals to use their HSA for physical fitness memberships and instructional physical activity up to $500 per year for an individual and $1,000 per year for a family with up to one-twelfth of such expenses allowed per month.
  • Section 112028 establishes a floor equal to one percent of taxable income for the deductibility of corporate charitable contributions. In the case of a corporation with charitable contributions exceeding the 10 percent limit, the provision allows taxpayers to add  the amount disallowed under the one percent floor to the amount carried over to the subsequent year. 

Further reading for pastors and church leaders:

Key Sections of OBBBA Subtitle A—Make American Families and Workers Thrive Again

Key Sections of OBBBA Subtitle B—Make Rural America and Main Street Grow Again

Key Sections of OBBBA Subtitle C—Make America Win Again

Jump over to CPA and Church CFO Tim Samuel’s “7 Ways the One Big Beautiful Bill Act Impacts Churches and Ministries”

Subtitle A—Make American Families and Workers Thrive Again

Part 1—Permanently Preventing Tax Hikes on American Families and Workers

Effective dates: most tax provisions take effect on January 1, 2026.

Several provisions within Part 1 of the OBBBA directly impact clergy and churches.
Section 110001. Extension of modification of rates.

This section makes permanent the modified federal income tax bracket schedule and lower tax rates created by the “Tax Cuts and Jobs Act (2017)” (TCJA). These were set to expire at the end of 2025. 

This provision also adds an additional year of inflation adjustment to all brackets except for the top bracket (37 percent).

Key Point. The taxable income of many ministers will be substantially cut because of OBBBA. As a result, ministers may want to review their estimated tax payments and make adjustments based on the significantly reduced tax liability.

Section 110002. Extension of modification of rates.

This section of OBBBA makes permanent the nearly doubled standard deduction created by the TCJA. This section further increases the standard deduction by including an extra year of inflation adjustment. 

Additionally, for tax years 2025 through 2028, this provision increases the standard deduction by an additional $1,000 for a single filer, $1,500 for head of household, and $2,000 for married filing jointly. 
Section 110003. Termination of deduction for personal exemptions.

Under prior law, the deduction for personal exemptions was set to return after December 31, 2025. This section permanently repeals the deduction for personal exemptions.
Section 110004. Extension of increased child tax credit and temporary enhancement.

Under prior law, the child tax credit was scheduled to return to pre-2017 levels after December 31, 2025, and income phase-out levels would return to much lower thresholds, thus providing only $1,000 per child and making fewer American families eligible to receive the credit. Additionally, the $500 nonrefundable credit for non-child dependents would expire after December 31, 2025.

This section of OBBBA makes permanent the doubled child-tax credit of $2,000 per child, maintains the increased income phase-out thresholds, and maintains the nonrefundable, non-child dependent credit. 

Additionally, this provision increases the child tax credit to $2,500 per child for tax years 2025 through 2028, permanently indexes the credit amount for inflation beginning after 2026 (rounded down to the nearest $100), and leaves the refundable credit unchanged.
Section  110006. Extension of increased estate and gift tax exemption amounts and permanent enhancement.

This section of OBBBA permanently extends the estate and lifetime gift tax exemption, increases the exemption amount to $15 million for single filers ($30 million for married filing jointly) in 2026, and indexes the exemption amount for inflation going forward.
Section 110007. Extension of increased alternative minimum tax exemption and phase-out thresholds.

This section of OBBBA permanently extends the increased individual alternative minimum tax exemption amounts and exemption phase-out thresholds.
Section 110008. Extension of limitation on deduction for qualified residence interest.

Under prior law, the deduction for qualified residence interest, also known as the home mortgage interest deduction, was set to increase from the first $750,000 in home mortgage acquisition debt to $1 million after December 31, 2025. This section of OBBBA permanently lowers the deduction for qualified residence interest to the first $750,000 in home mortgage acquisition debt.
Section 110009. Extension of limitation on casualty loss deduction.

Under prior law, the itemized deduction for uncompensated personal casualty losses resulting from a fire, storm, shipwreck, other casualty, or theft was set to return after December 31, 2025. This section of OBBBA permanently allows for the itemized deduction for only personal casualty losses resulting from federally declared disasters.
Section 110010. Termination of miscellaneous itemized deduction.

This section of OBBBA permanently eliminates miscellaneous itemized deductions that were set to return in taxable years beginning after December 31, 2025.
Section 110013. Extension of limitation on exclusion and deduction for moving expenses.

This section of OBBBA permanently eliminates both the exclusion for qualified moving expenses reimbursement and the deduction for moving expenses, except for active duty members of the Armed Forces.

Part 2 – Additional Tax Relief for American Families and Workers
Section 110102. No tax on overtime.

This section creates an above-the-line deduction from tax years 2025 through 2028 for overtime premium pay during a given taxable year. This involves overtime compensation paid to an individual required under Section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed. Highly compensated employees or with earned income exceeding the dollar amount in effect under section 414(q)(1)(B)(i) of the Internal Revenue Code (IRC) are ineligible.
Section 110103. Enhanced deduction for seniors.

This section of OBBBA provides a deduction for tax years 2025 through 2028 for seniors (age 65 or older) of $4,000 per eligible filer, regardless of whether they are itemizers or nonitemizers, with a modified adjusted gross income that does not exceed $75,000 for single filers ($150,000 for married filing jointly). 
Section 110104. No tax on car loan interest.

This section of OBBBA creates an above-the-line deduction for tax years 2025 through 2028 of up to $10,000 for qualified passenger vehicle loan interest during a given taxable year. The deduction phases out starting when the taxpayer’s modified adjusted gross income exceeds $100,000 ($200,000 in the case of a joint return). To be eligible, the passenger vehicle must have at least two wheels, be made primarily for use on public streets, roads, and highways, and have its final assembly occur in the United States.
Section 110110. Additional elementary, secondary, and home school expenses treated as qualified higher education expenses for purposes of 529 accounts.

Under prior law, “529 savings plans” are tax-advantaged accounts designed to fund education expenses, with federal law allowing tax-free withdrawals for these qualified expenses: tuition (including up to $10,000 annually for K-12 education), fees, books, supplies, equipment required for enrollment, room and board (for students enrolled at least half-time), computers, software, internet access, special needs services, and costs for registered apprenticeship programs. This section of OBBBA allows “529 savings plans” to be used for additional educational expenses in connection with enrollment or attendance at an elementary, secondary, or home school.
Section 110111. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts.

This section of OBBBA allows tax-free withdrawals (outlined above) from 529 savings plans to be used for additional qualified higher education expenses, including “qualified postsecondary credentialing expenses” in connection with “recognized postsecondary credential programs” and “recognized postsecondary credentials.”
Section 110112. Reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize.

Under prior law, only taxpayers who itemize were able to deduct their charitable contributions. For tax years 2025 to 2028, this section creates a temporary deduction for non-itemizing taxpayers up to $150 for single filers ($300 for married filing jointly) for charitable cash contributions. The charitable contribution must be made to a qualified charity and cannot be made to donor-advised funds or supporting organizations.
Section 110115. MAGA accounts.

Starting January 1, 2026, parents of any child under the age of eight years old may open a Money Accounts for Growth and Advancement (the “MAGA accounts”) with a bank or similar financial institution. MAGA accounts are designed to incentivize education, entrepreneurship, and homeownership while promoting financial security.

Children born before January 1, 2024, are eligible. Contributions may be made by parents, relatives, and other taxable entities as well as non-profit and government entities facilitated by the US Department of the Treasury. 

This section also places certain limits and restrictions on contributions and distributions. 

Part 3 – Investing in Health of American Families and Workers
Section 110201. Treatment of health reimbursement arrangements integrated with individual market coverage.

Under prior law, employees with a health reimbursement arrangement (HRA) offered by their employer could use this tax-advantaged arrangement on certain medical expenses. Final regulations from 2019 expanded HRAs, allowing employers to offer “Individual Coverage HRAs” (ICHRAs) which, in addition to existing medical expenses, could be used to purchase qualified health insurance on the individual market without violating group health plan requirements.

This section of OBBBA codifies the final 2019 regulations permitting ICHRAs. It also renames the policy as Custom Health Option and Individual Care Expense (CHOICE) arrangements.
Section 110202. Participants in CHOICE arrangement eligible for purchase of Exchange insurance under cafeteria plan.

Under prior law, employers could not reimburse employees for health plan premiums purchased through an Exchange if any of the premium could be paid through salary reduction. 

This section makes it impossible for employers to offer an ICHRA while also allowing the same employees to use a cafeteria arrangement to pay for the balance of the plan’s premium.

However, this section also permits employees enrolled in a CHOICE arrangement to use a salary reduction to pay for health plan premiums purchased through an Exchange.
Section 110204. Health savings account contributions for individuals entitled to Part A of Medicare by reason of age.

Under prior law, individuals entitled to Medicare Part A were ineligible to contribute to a health savings account (HSA) even if they were still enrolled in a private high-deductible health plan (HDHP). This section of OBBBA allows working seniors who are eligible for Medicare Part A, but enrolled in an HDHP, to continue contributing to an HSA. 
Section 110205. Treatment of direct primary care service arrangements.

This section of OBBBA allows individuals with HDHPs to also enroll in direct primary care (DPC) arrangements (and maintain their HSA) and allows HSA funds to be used to pay for DPC services. 

HSA distributions or DPC services cannot exceed $150 per month for individuals or $300 per month for family arrangements, adjusted annually for inflation.
Section 110208. Certain amounts paid for physical activity, fitness, and exercise are treated as payments for medical care.

This section of OBBBA allows individuals to use their HSA for physical fitness memberships and instructional physical activity up to $500 per year for an individual, and $1,000 per year for a family with up to one-twelfth of such expenses allowed per month.
Section 110209. Allow both spouses to make catch-up contributions to the same health savings account.

This section of OBBBA allows spouses who are HSA-eligible and age 55 or older to deposit their catch-up contributions (an extra $1,000 annually) into one account.
Section 110210. FSA and HRA terminations or conversions to fund HSAs.

This section of OBBBA allows employees, at the employer’s discretion, to convert flexible spending arrangement (FSA) and HRA balances into an HSA contribution upon enrolling in an HDHP-HSA. The conversion amount is capped at $3,300 for 2025. 
Section 110212. Contributions permitted if a spouse has a health flexible spending arrangement.

This section of OBBBA allows individuals to be eligible for an HSA even if the individual’s spouse is enrolled in an FSA.
Section 110213. Increase in health savings account contribution limitation for certain individuals.

This section of OBBBA allows individuals who make less than $75,000 annually (or $150,000 in the case of families) to contribute an additional $4,300 (or $8,550 in the case of families) each year to their HSA, indexed for inflation. Such additional amounts are phased out for individuals making $100,000 annually (or $200,000 for families).

Subtitle B—Make Rural America and Main Street Grow Again

Part 2 – Additional Tax Relief for Rural America and Main Street

Under prior law, third-party settlement organizations, such as payment card companies, payment apps, and online marketplaces, must issue Form 1099-K to participating payees receiving gross payments exceeding $600 for goods or services, regardless of the number of transactions. 

But implementation delays for this provision by the IRS resulted in a payment threshold of $5,000 or more, regardless of the number of transactions. 

This OBBBA provision decreases the threshold to $2,500 for 2025, then to $600 for 2026 and beyond.

Subtitle C—Make America Win Again

Part 1 – Working Families Over Elites
Section 112002. Termination of clean vehicle credit.

Under prior law, taxpayers could claim a tax credit of up to $7,500 for clean new vehicles placed in service in a given taxable year. The credit was limited to incomes of $150,000 for single filers, $225,000 for head of household filers, and $300,000 for joint filers. It was also limited to varying Manufacturer’s Suggested Retail Prices (MSRPs) for different vehicle types. The credit was set to expire December 31, 2032.

This section of OBBBA accelerates the expiration to December 31, 2025, and, for 2026, only allows vehicles produced by manufacturers that have not sold 200,000 new clean vehicles as of December 31, 2025.
Section 112005. Termination of energy efficient home improvement credit.

This section of OBBBA accelerates the expiration of the tax credit for household energy efficient improvements to December 31, 2025. The value of the credit was 30 percent of qualified energy efficient improvements, residential energy property, or home energy audits not exceeding $1,200 annually ($2,000 if for heat pumps and biomass stoves). 
Section 112006. Termination of residential clean energy credit.

This section of OBBBA accelerates the expiration of a credit for solar electric, solar water heating, fuel cell, small wind energy, geothermal heat pumps, and battery storage in residences to December 31, 2025.
Section 112007. Termination of new energy efficient home credit.

This section of OBBBA accelerates the expiration of an energy efficient credit for new homes to December 31, 2025. This provision includes a special rule allowing homes that have commenced construction before May 12, 2025, to qualify for the credit if they are acquired by December 31, 2026.
Section 112018. Limitation on individual deductions for certain state and local taxes. 

Under prior law, the itemized deduction for state and local taxes was capped at $10,000, or $5,000 for a married taxpayer filing a separate return (this is known as the “SALT cap”). This section of OBBBA increases the SALT cap to $30,000 ($15,000 for a married taxpayer filing a separate return). The cap phases down for taxpayers with modified adjusted gross incomes (MAGI) of more than $400,000 ($200,000 for a married taxpayer filing a separate return).

This provision also permanently extends the SALT cap for taxable years beginning after December 31, 2025, and implements several changes to prevent the avoidance of the SALT cap.  
Section 112020. Expanding application of tax on excess compensation within tax-exempt organizations.

Under prior law, section 4960 of the tax code imposes an excise tax on excess compensation paid to certain highly compensated employees by tax-exempt organizations. The excise tax rate is equal to the corporate tax rate multiplied by the sum of (1) any remuneration in excess of $1 million paid to a covered employee for a taxable year, and (2) any excess parachute payment paid to a covered employee. 

This section of OBBBA strikes the text following “means any employee (including any former employee) of an applicable tax-exempt organization” from the definition of “Covered Employee” under section 4960(c)(2). As a result, a covered employee includes any employee of an applicable tax-exempt organization that receives remuneration in excess of $1 million.
Section 112028. 1-percent floor on deduction of charitable contributions made by corporations.

Under prior law, corporate taxpayers were generally allowed a deduction for charitable contributions up to a limitation equal to 10 percent of taxable income. This section of OBBBA establishes a floor equal to 1 percent of taxable income for the deductibility of corporate charitable contributions. 

In the case of a corporation with charitable contributions exceeding the 10 percent limit, the provision allows taxpayers to add the amount disallowed under the one percent floor to the amount carried over to the subsequent year.

Part 3 – Preventing Fraud, Waste, and Abuse
Section 112206. Earned income tax credit reforms.

Taxpayers frequently improperly claim the earned income tax credit (EITC), often due to duplicate claims, causing a high rate of improper payments. This section of OBBBA establishes a phased system to detect and manage duplicate EITC claims. For tax year 2024, the IRS will send notice for duplicate claims. For tax year 2025, the IRS will hold refunds until October 15, and correct duplicate claims, though taxpayers can obtain a refund if they respond and provide evidence of eligibility. 

In future years, this section creates a pre-certification process to reduce erroneous payments without delaying refunds.
Section 112207. Task force on the termination of Direct File.

This section of OBBBA terminates the current Direct File program at the IRS and establishes a public-private partnership between the IRS and private sector tax preparation services to offer free tax filing, replacing both the existing Direct File and Free File programs.
Matthew Branaugh is an attorney and editor for Church Law & Tax.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
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Churches Gain Political Speech Leeway—But Uncertainty Remains

A recent IRS settlement signals greater freedom for churches to speak on political candidates—yet murky boundaries and tax-code risks still require caution.

Matthew Branaugh, Attorney and Editor
Bio

The Internal Revenue Service (IRS) says churches enjoy more latitude when it comes to endorsing or opposing political candidates—a surprising development after decades of debate and uncertainty regarding what is and isn’t allowed for tax-exempt organizations under a controversial Internal Revenue Code provision best known as the “Johnson Amendment.”

But uncertainties remain about just how much latitude.

Churches sue the IRS 

Two Texas churches and the National Religious Broadcasters sued the agency in August of 2024 regarding the constitutionality of the Johnson Amendment. Previously, President Trump called for its repeal through a 2018 executive order. 

Don’t Let Legal Ambiguity Put Your Church at Risk

The IRS may have softened its stance, but the legal landscape remains unclear—and your church’s tax-exempt status could still hang in the balance. As a Church Law & Tax member, you get exclusive access to expert analysis, real-time legal updates, and practical guidance trusted by pastors, church administrators, and attorneys nationwide.

Become a member today and stay legally confident, not legally exposed.

The amendment, adopted in 1954, says tax-exempt organizations—as defined for federal law under section 501(c)(3) of the tax code—may not “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” The amendment also limits the amount of political lobbying conducted by those organizations.

Churches meeting certain criteria are automatically considered tax-exempt under 501(c)(3), and for years, the IRS has contended they fall under the Johnson Amendment’s prohibitions. But religious freedom advocates say the amendment violates the free exercise rights of churches protected by the First Amendment.

The IRS shifts its position

In settling the lawsuit this week, the IRS includes this pronouncement granting churches more latitude with political candidates:

When a house of worship in good faith speaks to its congregation, through its customary channels of communication on matters of faith in connection with religious services, concerning electoral politics viewed through the lens of religious faith, it neither “participate[s]” nor “intervene[s]” in a “political campaign,” within the ordinary meaning of those words. 

To “participate” in a political campaign is “to take part” in the political campaign, and to “intervene” in a political campaign is “to interfere with the outcome or course” of the political campaign. . . . 

Bona fide communications internal to a house of worship, between the house of worship and its congregation, in connection with religious services, do neither of those things, any more than does a family discussion concerning candidates. Thus, communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment as properly interpreted.

Six observations for pastors and church leaders

Persuasive, but not precedential. 

The IRS’s position through the settlement is binding precedent only in the jurisdiction where the lawsuit was filed: the US District Court for the Eastern District of Texas, Tyler Division. Its outcome applies only to the plaintiffs who brought the lawsuit. 

However, the IRS position still is considered persuasive nationwide, and a church facing future IRS action that’s inconsistent with that position could use it effectively as an “admission against interest” against the agency, says attorney Frank Sommerville, a longtime senior editorial advisor for Church Law & Tax. 

The Internal Revenue Code (IRC) remains unchanged—for now. 

As a federal agency, the IRS can change its regulations through a process involving proposed new language, notice, and a period for public comment. Congress also can enact laws revising the tax code. Until one or the other acts, however, the tax code remains unchanged. This means churches and church leaders must remain mindful of the statement’s persuasive value.  

Uncertain scope. 

The settlement statement emphasizes “(b)ona fide communications internal to a house of worship,” and notes “communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith do not run afoul of the Johnson Amendment.”

Communications made during worship services, as well as through printed bulletins and signs and posters within the church’s building, appear safe under the IRS’s settlement statement. 

Meanwhile, widespread pamphleteering, signs on church lawns, or roadside billboard advertising using the church’s name and logo would not be safe. 

Less certain? Streamed worship services, and articles, audio, and video sent through websites and social media. Sommerville says an important principle is that political speech is only a small part of the communications. He suggests:
  • Streaming a church’s worship services in which a discussion of a candidate arises is allowable;
  • Less certain would be a church website featuring a prominent political endorsement, or a prominent article on a church’s website endorsing or opposing a candidate;
  • Social media posts to an open account endorsing a candidate remain troublesome, while posting to a closed social media account is probably safe; and,
  • An email endorsing a candidate from a pastor is probably still prohibited.

CPA Mike Batts, also a longtime senior editorial advisor for Church Law & Tax, notes that the involvement of the National Religious Broadcasters as a plaintiff in the lawsuit appears to help “accommodate the dissemination or broadcast of a church’s religious message to ‘its congregation’ via media (such as television, radio, and internet broadcasts).”

The bottom line: the ambiguity probably sets the stage for future litigation.

IRS publications and advisory materials also remain unchanged. 

The IRS’s Publication 1828, Tax Guide for Churches and Religious Organizations still states the IRS’s previous interpretation of the Johnson Amendment. It remains to be seen whether the agency will update the guide or other related materials. Regardless, churches should note that such materials always carry an IRS disclaimer stating they are for informational purposes only and are not considered authoritative.

The IRS is watching–but how closely? 

The settlement statement also contends the IRS position regarding churches actually operates consistently with lax IRS enforcement actions against politically active churches. Attorney and Church Law & Tax senior editor Richard Hammar has noted that few churches have lost their tax-exempt status due to political activities policed by the agency. 

However, Batts says he has “firsthand knowledge that the IRS has definitively engaged with churches” recently regarding political activities.  

Each church must discern how it is called to act. 

Churches that feel called to engage in political matters, including opposing or endorsing political candidates, face the same question now as they did before: To what extent do they wish to pursue such activities, vis-a-vis the possible threat to their tax-exempt statuses? 

With the settlement statement, the threat of losing tax-exempt status may have lessened. But the extent of activities permissible in the eyes of the IRS is uncertain, leaving churches to decide how far to go with politically related activities.

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Matthew Branaugh is an attorney and editor for Church Law & Tax.
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Supreme Court Restricts Nationwide Injunctions by Federal Judges

The Court’s ruling limits the authority of individual federal district judges and helps preserve key religious tax benefits like the housing allowance.

Richard R. Hammar, Attorney, CPA
Bio

An important question has remained unresolved in the US judicial system for decades: Does a federal district judge have the authority to issue a “universal injunction” binding in all 50 states? 

In 2025, the United States Supreme Court said no. 

The ruling addresses three separate legal challenges to executive orders made by President Trump. 

This means that a federal district judge does not have the constitutional authority to issue nationwide injunctions. Instead, a federal judge can only issue an injunction affecting the parties involved with litigation before the court.

Historical basis

The Court, in a 6-3 majority, based its decision on history. 

It noted that “the first universal injunction was not issued until 1963 . . . and they remained rare until the turn of the 21st century when their use gradually accelerated. . . . One study identified approximately 127 universal injunctions issued during the 40-year period between 1963 and 2023.” 

Further, the Court noted that “universal injunctions postdated the founding [of the country] by more than a century.” 

The Court majority concluded that such history supports a narrow—rather than an expansive—application of universal injunctions.

What this means for churches

The relevance of this case to churches and clergy is illustrated by a case several years ago that threatened the viability of the ministerial housing allowance.

In 2013, a federal district court judge in Wisconsin struck down
the ministerial housing allowance as an unconstitutional preference for religion. 

The ruling was in response to a lawsuit brought by the Freedom from Religion Foundation (FFRF). The lawsuit challenged the constitutionality of the housing allowance and the parsonage

exclusion (Freedom From Religion Foundation, Inc. v. Lew, 983 F. Supp. 2d 1031 (W.D. Wis. 2013)). 

The court issued a universal injunction banning application of the housing allowance by clergy in all 50 states, but it postponed its ruling pending an appeal to the US Court of Appeals for the Seventh Circuit. 

The appeals court ultimately reversed the federal district court’s ruling, and the ministerial housing allowance remains legal and constitutional today. 

Through the Supreme Court’s ruling, ministers now have additional peace of mind. They need not be concerned that the housing allowance exclusion may be lost at any time due to a future injunction by a lone federal district court judge.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
Image: getty/Mariakray

Can One Federal Judge Issue a Nationwide Injunction?

Church leaders need to know: Can one federal judge issue a ruling that binds all 50 states? The answer matters—especially when clergy housing allowances are at stake.

Richard R. Hammar, Attorney, CPA
Bio

Does a federal judge have the authority to issue a nationwide injunction that is binding in all 50 states? There is no simple answer to this question. 

Federal judges are not mentioned in the Constitution, and examples of national injunctions being issued by a federal judge are rare. 

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The issue is again in the national spotlight as  the Trump administration pushes to block what it believes to be judicial overreach by federal judges who are resisting the president’s agenda by issuing national injunctions.


Not just a political question

The question of a nationwide injunction is not restricted to the political realm.

A federal district court raised it in a 2013 case (Freedom From Religion Foundation, Inc. v. Lew, 983 F. Supp. 2d 1031 (W.D. Wis. 2013)) challenging the constitutionality of the clergy housing allowance. 

A federal district judge in Wisconsin issued a nationwide injunction barring the Internal Revenue Service (IRS) from recognizing the clergy housing allowance. 

A federal appeals court eventually reversed this case, but the larger issue remains unresolved.  

Some members of Congress want to pass a law to address it. Senate Judiciary Committee chairman Chuck Grassley (R- Iowa), for example, has introduced the Judicial Relief Clarification Act that would limit the ability of federal courts to issue national injunctions.

WATCH: Speaking of the clergy housing allowance, Church Law & Tax Attorney & Editor Matt Branaugh offers 5 key insights about this valuable benefit for pastors.

What should church leaders do?

For now, ministers should recognize that any one of about 700 federal district judges has the authority to issue a national injunction binding in all 50 states. This remains true unless changed by Congress or a decision by a federal appeals court or the United States Supreme Court.

This theoretically means someone could bring a future legal challenge regarding the constitutionality of the clergy housing allowance. This, in turn, could lead to a federal judge again issuing a national injunction rendering it  unconstitutional and unenforceable. 

Note: This is an unlikely result given the compelling and unanimous decision by the three-judge federal appeals court in 2019 affirming the constitutionality of the housing allowance.

FAQ

1. Can a federal judge issue a nationwide injunction?

Yes—any one of roughly 700 federal district judges has the authority to issue a nationwide injunction that binds all 50 states. However, such broad injunctions are relatively rare and legally contested.

2. Has a nationwide injunction ever affected churches?

Yes. In 2013, a federal district judge in Wisconsin ruled the clergy housing allowance was unconstitutional and issued a nationwide injunction. The ruling was later reversed on appeal, and the housing allowance remains constitutional.

3. Could Congress or the courts change this authority?

Possibly. Some members of Congress have proposed legislation to limit federal judges’ ability to issue nationwide injunctions. The issue remains unresolved at the federal level.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
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Image: gettyimages/Fat Camera

Why Your VBS Needs the Two-Adult Rule for Child Protection

Vacation Bible School creates exciting ministry moments—but also unique risks. Learn why the two-adult rule is vital to your child protection strategy.

Matthew Branaugh, Attorney and Editor
Bio

Vacation Bible School (VBS) is an early summer tradition for many churches across the country.

As you recruit staff and volunteers to support your church’s VBS, it’s important to keep a holistic abuse-prevention plan in view, even when pursuing last-minute help. 

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That starts with staff and volunteer training that covers all of the needed screening, selection, and supervision efforts, such as Church Law & Tax’s Reducing the Risk available for Advantage Members. 

One supervision angle that matters greatly and can easily get overlooked at VBS merits specific attention: the two-adult rule.

What Is The Two-Adult Rule?

The core idea behind the two-adult rule is that no child should ever be alone with an unrelated adult during church activities, including VBS. 

Church leadership should establish the rule and make it applicable to all church property and church functions, notes Richard Hammar, attorney and senior editor of Church Law & Tax. 

For churches that use underage teenage volunteers for ministry, including VBS, the rule also applies. Leaders must make certain at least one adult is present with a teenager while working with kids (thus maintaining the presence of at least two people—and once children are no longer present, the adult and teenager must then join other adults to maintain the two-adult rule with the teenager).

Tip: The presence of multiple children is an asset. “Some churches follow public school models, allowing one adult with multiple children in a classroom during regular hours,” Hammar says. “This is generally seen as legally acceptable.” 

When Can Violations Arise?

Here are common ways the two-adult rule gets compromised during VBS:
  • Scenario: A VBS mostly functions outdoors and includes multiple activity stations. Groups of kids, segmented by age, rotate through activities. Shortly after one group arrives at the craft station, one child suddenly needs to use a restroom in the building. 

Solution: The craft station leader monitors the group’s remaining kids, while the group’s two adult leaders walk with the child to the restroom. Alternatively, the leaders can ask if other kids need to use the restroom and one adult leader can accompany multiple kids to the restrooms. (Note: The adults should not go with the child into the restroom. For guidance on how to assist young children with bathroom needs, consult with your local school district’s policies to see how such situations get handled.)

  • Scenario: At the end of the day’s activities, one child’s parent is running late to pick him up. Staff and volunteers are packing up to leave and all the other kids are gone. 

Solution: The two adult leaders for the child’s group should remain present with the child until he gets picked up. If one or both adults need to leave, then they should communicate with the children’s ministry director to ensure at least two other trained adults remain with the child until the parent arrives. 

  • Scenario: A child’s parent cannot pick her up, due to the parent’s unexpected work conflict. 

Solution: This scenario presents an especially high risk. Ideally, your church has already established policies for transportation that include: 

  • (1) Written consent from parents or guardians,
  • (2) Review of insurance coverage with the church’s insurance carrier,
  • (3) Screening drivers for suitability. 

Beyond this, two trained adults and other children should be present in a vehicle to provide the child a ride, assuming the child will be dropped off to a parent or approved guardian. 

The bottom line: One adult providing one child a ride should be prohibited, including scenarios where one adult drives multiple children to their destinations, thus eventually leaving one child alone with the adult. Safe Kids Thrive, an organization serving Massachusetts, offers additional helpful tips regarding transportation.

Why The Two-Adult Rule Exists

Some might believe the two-adult rule is excessive–even unrealistic–given the challenges of finding enough volunteer help for children’s ministries and VBS.

But countless cases of abuse involving church leaders and minors could have been prevented by the two-adult rule. That includes the rape of a 13-year-old by a church volunteer who was supposed to drive her to a church activity, and the rape of a 14-year-old by a youth pastor who conducted events as the only adult present.

That’s why adopting and following a two-adult rule should be central to every church’s child-abuse prevention efforts. As your church readies itself for VBS and other ministry activities, take time now to ensure you have the rule–and everyone knows how to comply with it.
Matthew Branaugh is an attorney and editor for Church Law & Tax.
Video

RLUIPA Case Study: Christian Fellowship Centers

A case study which illustrates RLUIPA in action involving a property zoning in the tiny berg of Canton, New York.

Matthew Branaugh, Attorney and Editor
Bio

Church Law & Tax members can watch the full Religious Land Use & the Church: Virtual Roundtable series, which includes an insightful discussion with leading attorneys, a companion PDF guide, and another video case study featuring a church that faced government challenges to a property it planned to purchase.

Matthew Branaugh is an attorney and editor for Church Law & Tax.
Video

Religious Land Use & The Church: A Virtual Roundtable — Segment 5

RLUIPA provides critical protections when churches encounter opposition over land use. In this insightful video series, legal experts and pastors walk through real examples of how congregations defended their rights—and what steps your ministry can take today to be prepared.

Featuring attorneys Midgett Parker, John Mauck, Noel Sterrett, Eric Treene, and Matthew Branaugh

The Religious Land Use and Institutionalized Persons Act (RLUIPA) was passed unanimously in 2000 by the US Congress and signed into law by President Bill Clinton. However, many church leaders remain unaware of how this law can help them avoid—or at least navigate—challenges posed by governments, agencies, and associations regarding the purchase or use of property for worship and other religious purposes.

Not yet a member? View the series introduction and one case study for free.

This five-segment virtual roundtable features attorneys Midgett Parker, John Mauck, Noel Sterrett, and Eric Treene. It explores why every church should understand the ins and outs of this valuable law. It is particularly key when confronting obstacles from local government or zoning officials or neighborhood associations.

In addition, Matthew Branaugh, an attorney and editor for Church Law & Tax, shares two video case studies regarding how RLUIPA helped two pastors successfully overcome obstacles presented by their local officials.

To get the most out of the roundtable, we suggest you download this PDF. It will help guide you through the video series and offer helpful notes and highlights for future reference.

Segment 5: How RLUIPA May Help Your Church in the Future

Return to:

Video

Religious Land Use & The Church: A Virtual Roundtable — Segment 4

Zoning disputes and government restrictions can threaten your church’s ability to grow. In this five-part roundtable, legal experts and ministry leaders explain how RLUIPA works—and how it has helped churches overcome land use challenges and preserve their rights.

Featuring attorneys Midgett Parker, John Mauck, Noel Sterrett, Eric Treene, and Matthew Branaugh

The Religious Land Use and Institutionalized Persons Act (RLUIPA) was passed unanimously in 2000 by the US Congress and signed into law by President Bill Clinton. However, many church leaders remain unaware of how this law can help them avoid—or at least navigate—challenges posed by governments, agencies, and associations regarding the purchase or use of property for worship and other religious purposes.

Not yet a member? View the series introduction and one case study for free.

This five-segment virtual roundtable features attorneys Midgett Parker, John Mauck, Noel Sterrett, and Eric Treene. It explores why every church should understand the ins and outs of this valuable law. It is particularly key when confronting obstacles from local government or zoning officials or neighborhood associations.

In addition, Matthew Branaugh, an attorney and editor for Church Law & Tax, shares two video case studies regarding how RLUIPA helped two pastors successfully overcome obstacles presented by their local officials.

To get the most out of the roundtable, we suggest you download this PDF. It will help guide you through the video series and offer helpful notes and highlights for future reference.

Segment 4: RLUIPA Resources

Return to:
Video

Religious Land Use & The Church: A Virtual Roundtable — Segment 3

Churches often face resistance when buying or using property. This expert-led video roundtable unpacks how RLUIPA helps protect your church’s rights—and why leaders should understand the law before issues arise.

Featuring attorneys Midgett Parker, John Mauck, Noel Sterrett, Eric Treene, and Matthew Branaugh

The Religious Land Use and Institutionalized Persons Act (RLUIPA) was passed unanimously in 2000 by the US Congress and signed into law by President Bill Clinton. However, many church leaders remain unaware of how this law can help them avoid—or at least navigate—challenges posed by governments, agencies, and associations regarding the purchase or use of property for worship and other religious purposes.

Not yet a member? View the series introduction and one case study for free.

This five-segment virtual roundtable features attorneys Midgett Parker, John Mauck, Noel Sterrett, and Eric Treene. It explores why every church should understand the ins and outs of this valuable law. It is particularly key when confronting obstacles from local government or zoning officials or neighborhood associations.

In addition, Matthew Branaugh, an attorney and editor for Church Law & Tax, shares two video case studies regarding how RLUIPA helped two pastors successfully overcome obstacles presented by their local officials.

To get the most out of the roundtable, we suggest you download this PDF. It will help guide you through the video series and offer helpful notes and highlights for future reference.

Segment 3: Key Provisions of RLUIPA

Return to:
Video

Religious Land Use & The Church: A Virtual Roundtable — Segment 2

This five-part video roundtable explains how the Religious Land Use and Institutionalized Persons Act (RLUIPA) protects your church’s property rights. Legal experts and real-world case studies reveal how this underused federal law can help you respond to zoning conflicts and government pushback.

Featuring attorneys Midgett Parker, John Mauck, Noel Sterrett, Eric Treene, and Matthew Branaugh

The Religious Land Use and Institutionalized Persons Act (RLUIPA) was passed unanimously in 2000 by the US Congress and signed into law by President Bill Clinton. However, many church leaders remain unaware of how this law can help them avoid—or at least navigate—challenges posed by governments, agencies, and associations regarding the purchase or use of property for worship and other religious purposes.

Not yet a member? View the series introduction and one case study for free.

This five-segment virtual roundtable features attorneys Midgett Parker, John Mauck, Noel Sterrett, and Eric Treene. It explores why every church should understand the ins and outs of this valuable law. It is particularly key when confronting obstacles from local government or zoning officials or neighborhood associations.

In addition, Matthew Branaugh, an attorney and editor for Church Law & Tax, shares two video case studies regarding how RLUIPA helped two pastors successfully overcome obstacles presented by their local officials.

To get the most out of the roundtable, we suggest you download this PDF. It will help guide you through the video series and offer helpful notes and highlights for future reference.

Segment 2: The history of RLUIPA

Return to:

Image: gettyimages/saifulasmee chede

Why Institutional References Matter When Screening Church Volunteers

Richard Hammar urges churches to shift from personal to institutional references when screening youth workers.

Matthew Branaugh, Attorney and Editor
Bio

Attorney Richard Hammar was among the first to caution Protestant churches about the need to protect kids and use screening and selection processes for the people who work with children and youth in their care. 

When he crafted the Reducing the Risk abuse-prevention awareness training program in the early 1990s, Hammar recommended a five-step checklist. Three of those steps–a written application, interview, and reference checks–occurred before a person even set foot in a Sunday school classroom or youth-group gathering. 

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Over time, Hammar has expanded the checklist to 14 steps. The checklist is based on new research, new best practices, and input from law enforcement and courts.

One example: requiring applicants to provide reference checks from institutions, rather than personal acquaintances.

FBI insights

For years, personal references seemed adequate. Churches, already scrambling to find eligible volunteers and staff, could ask applicants for the names of two people and quickly contact them to confirm the applicants’ suitability to work with children and youth. 

Then Hammar came across research from the Federal Bureau of Investigation (FBI). 

As he explained in an issue of Church Law & Tax Report, “(u)sually, church leaders are not familiar with personal references, and so they are of limited value. Further, the FBI profile on pedophiles states that the only adult friends of pedophiles tend to be other pedophiles. This further diminishes the value of personal references.”

From that point forward, Hammar recommended institutional references, not personal ones.

What is an institutional reference?

So, what is an “institutional reference”? An institutional reference is one provided by someone at an institution where the applicant has previously worked with children or youth. 

It might be another church’s children’s ministry or a youth sports program. It might be a school. 

“(O)btaining a positive reference from one or more other institutions that have actually observed the applicant interact with minors is the gold standard in screening prospective youth and children’s workers,” Hammar notes. 

Your church should ask “whether the institution is aware of any information indicating that the applicant poses a risk of harm to minors,” he adds. 

In some instances, an applicant may not have previous experience volunteering or working with a youth-serving organization. When that happens, Hammar recommends limiting the applicant’s personal references to “members of the church, or to members of other churches that are well known to church leadership.”

Be thorough

When contacting an institutional reference, the date and time of the conversation should be logged. So should the name of the person contacted, the questions asked, and a summary of the responses. Careful written notes should be made and retained permanently with the applicant’s file.

If possible, include a second person on the call who can sign the notes as a witness.

Thoroughness doesn’t stop there, however. Hammar’s full 14-step list includes, among other things, interviewing the applicant and running a criminal background check with a service that reviews local, state, and federal databases. 

Though Hammar’s process may appear excessive, the well-being of children hangs in the balance. Abuse does not only affect the victim, but their family. There’s also the effects on a church congregation along with the existential threat of a civil lawsuit.

A church that has not taken steps is particularly susceptible to civil lawsuits that come with significant financial risks. Damages may exceed a church’s insurance coverage, assuming the policy even covers abuse claims. Many general liability policies do not.

After the Penn State University football program scandal in the early 2010s, the #MeToo and #ChurchToo movements in 2017, and the widespread effort of many states to temporarily or permanently pause the statutes of limitation to bring civil claims, the risk is too great for church leaders to take the threat of abuse too lightly. 

“The public (your potential “jury pool”) is increasingly intolerant of the inadequate response by churches and other youth-serving charities to incidents of child sexual abuse,” Hammar says. “Church leaders need to review current policies and be prepared to take additional steps to protect minors.”
Matthew Branaugh is an attorney and editor for Church Law & Tax.
Image: getty/FatCamera

Mandatory Child Abuse Reporting Laws: What Church Leaders Must Know

Every state has child abuse reporting laws—and many apply to clergy. Learn what your church needs to know, how to comply, and why immediate action is critical.

Matthew Branaugh, Attorney and Editor
Bio

Every state has a mandatory child-abuse reporting law on the books. 

But many pastors and church leaders are unaware of these statutes, let alone their need to comply with them. 

Since April is National Child Abuse Prevention Month, now is a smart time for church leaders to familiarize themselves with these laws, how they work, and what to do if the unthinkable–a suspected case of child abuse–ever arises. 

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Abuse allegations consistently rank first among the reasons churches go to court each year, so the gravity of the situation alone merits the highest of priorities. 

What is a mandatory abuse-reporting law? 

Mandatory abuse-reporting laws first emerged in the early 1960s, mainly in response to growing research regarding the immense harm suffered by children through ongoing physical, emotional, or sexual abuse, and neglect. 

Researchers increasingly found that persons in positions of trust often had opportunities to intervene on a child’s behalf, but didn’t, leading state lawmakers to begin passing legislation compelling them to do so. 

The ultimate goal: increase action and reduce abuse.

In the decades since these laws first surfaced, every state has adopted one, and most states have modified them multiple times to expand the list of named professionals required to report. 

Over time, most–though not all–state laws have explicitly named clergy and other common church roles, such as teachers and directors.  

The penalties for failing to comply are notable. Most laws recognize criminal liability for the person who fails to report, with penalties ranging from misdemeanors and small fines to jail time and hefty fines. 

At least eight states also recognize civil liability, which means a victim can personally sue the person who failed to meet their reporting obligation.

What church leaders should know

Church Law & Tax regularly updates its 50-state survey of abuse-reporting laws, and recently did so again. 

Upgrade to Advantage Membership to access our 50-state survey of abuse-reporting laws.

The report offers specific guidance on whether laws include clergy and other church-related positions, plus other requirements a state’s law imposes, including:
  • The state’s definition of abuse;
  • The process for reporting suspected abuse;
  • The deadline for reporting (usually within 24 hours to 48 hours);
  • The state’s position on how a clergy member should handle information potentially received through a conversation protected by the clergy-penitent privilege; 
  • The phone and website contact points for reporting; and,
  • The criminal and/or civil liability faced for failing to report.

When the #MeToo movement erupted on social media in 2017, numerous states enacted broad-sweeping changes to their reporting laws. That activity has subsided during the past two years, with the most notable changes coming in the phone numbers or website links that mandatory reporters must use to report. 

When in doubt, report

Pastors and church leaders often become aware of abuse either because they learn a child has been harmed by a person within the church or by someone outside the church. 

Regardless of who has perpetrated the suspected abuse and where it occurred, pastors and leaders must respond. 

Regrettably, though, many hesitate. 

Sometimes it’s because they believe a situation can be handled within the church. Other times it’s because they aren’t sure whether they need to verify the credibility of a case.

Neither are good reasons. 

The laws simply state “reasonably suspected cases of abuse,” and that standard–though seemingly ambiguous–is not difficult to meet. The laws do not require further inquiry on the part of the mandatory reporter, or for the mandatory reporter to present specific evidence. 

Furthermore, states offer immunity to an individual who makes a good-faith report that is later deemed to be inaccurate, underscoring just how much the state wants persons in positions of trust to act.

As attorney Richard Hammar, the co-founder of Church Law & Tax, has recommended for years, “When in doubt, report.” A child’s well-being hangs in the balance.
Matthew Branaugh is an attorney and editor for Church Law & Tax.
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Image: Getty/marekuliasz

3 Tax Preparation Software Cautions Every Minister Should Know

Tax preparation software may seem like a quick fix for ministers during tax season, but it often overlooks key clergy-specific rules. Learn the top three issues to watch for—and when to seek help from a tax professional.

Matthew Branaugh, Attorney and Editor
Bio

It’s the home stretch for the 2025 tax season, and for ministers who are struggling to get their federal and state returns done–or worse, haven’t even started yet–they may be getting anxious. 

When that happens, it’s natural to look for help. 

And, in the tax industry, preparation software is a common solution. 

Did you know an Advantage Membership unlocks unlimited access to our extensive content library?

Whether TurboTax, TaxAct, or H&R Block, these programs are relatively inexpensive compared to hiring a qualified tax preparer. They also tend to take only a few hours to complete from start to finish. 

But ministers need to note three cautions before using one of these programs. 

Three cautions

Ministers have unique rules and benefits that make their tax reporting different from most people. Three of them aren’t addressed well by tax preparation software.

Michele Wales, Sophie Chevalier, and Jessica Hebb from national CPA firm Batts, Morrison, Wales & Lee outlined them for Church Law & Tax, and ministers should note where to work cautiously if they use a software program:
  • The “dual tax status” of ministers: Ministers are treated as employees for income tax purposes, but they are treated as self-employed for purposes of Social Security and Medicare.
  • Housing and parsonage allowances: Qualified ministers are eligible to have a portion of their incomes designated, tax-free, to cover eligible housing or parsonage costs. But tax prep software isn’t tailored to account for such allowances. 
  • Business expenses. Many tax software options do not automatically calculate the nondeductible portion of business expenses allocable to the tax-free portion of a minister’s income. This means a manual adjustment must be made.

What to do?

That’s not to say tax prep software is off-limits to ministers. The options can be used if proper caution is applied to these three topics. 

But as Wales, Chevalier, and Hebb note, it is still wise to have a qualified tax preparer review the returns. Do this before filing them. 

Ministers have options with finding that qualified person who can help. Along with CPAs, enrolled agents may be a viable–and possibly less expensive–path. 

Our Church & Clergy Tax Guide addresses tax status of ministers, the housing and parsonage allowances, and business expenses. 

Similarly, the companion 2025 Clergy Tax Prep Guide–a downloadable resource–walks ministers step-by-step through their federal Form 1040s.

Matthew Branaugh is an attorney and editor for Church Law & Tax.
Image: AdobeStock/ iQoncept

Why Churches Must Adopt Accountable Reimbursement Arrangements

Many church employees and ministers face unexpected tax bills—often because their churches haven’t set up accountable reimbursement arrangements. Learn how this simple policy change can prevent unnecessary tax burdens and keep reimbursements tax-free.

Matthew Branaugh, Attorney and Editor
Bio

Every tax season ministers and church employees nationwide are surprised to learn they owe more taxes than expected. 

The reason? 

Their employing churches haven’t adopted and followed an accountable reimbursement arrangement.   

Become a Church Law & Tax Advantage member today!

It sounds like a technicality. 

In some ways, it is. 

Here’s what it means: absent an accountable reimbursement arrangement, the Internal Revenue Service (IRS) views any reimbursed business expenses paid by an employer to an employee as nonaccountable. And this creates taxable income for the employee. 

This may seem unfair. After all, ministers and employees may use their personal vehicles for church-related matters and deserve reimbursements for their miles. Or they may incur charges on personal credit cards for meals or other purchases officially tied to church business. 

So, if they get reimbursed for these common church-related expenses, why should they then owe the government taxes on those reimbursements?

A common mistake

As unfair as it may seem, the rationale makes sense.

That an expense and corresponding reimbursement are legitimate is not enough for the IRS. If the church does not adopt a recognized way to handle them, the IRS will tax them.

In theory, this approach helps cut down on misuses of reimbursements for personal gain.

Richard Hammar, senior editor of Church Law & Tax, explained the seven common tax mistakes that churches and ministers make. And not adopting an accountable reimbursement arrangement is near the top of the list. 

A provision in the Tax Cuts and Jobs Act of 2017 prohibits taxpayers from itemizing business expense deductions. This makes the adoption of an accountable reimbursement arrangement even more important.

This provision expires at the end of 2025. There is speculation that it will not be renewed as part of larger tax reform.

An easy fix

Fortunately, churches can easily fix this problem now by adopting an accountable reimbursement arrangement. 

An arrangement is accountable when it meets these requirements:
  • Only business expenses are reimbursed and include documentation (receipts) and explanations (business justifications);
  • Reimbursement requests are submitted within 60 days;
  • Any excess reimbursements inadvertently paid to the minister or employee are paid back to the church within 120 days; and,
  • The employer pays reimbursements out of its funds, not by reducing the minister or employee’s salary. 

Such a plan means the minister or employee reports and documents the business expenses in a timely way—and they’re verified—with the church. The reimbursements are not reported as income to the employee.

Accountable reimbursement arrangements are the best way for churches to handle business expense reimbursements for ministers and employees. To go deeper, chapter 7 of Hammar’s 2025 Church & Clergy Tax Guide offers more details, explanations, and illustrations. 

Matthew Branaugh is an attorney and editor for Church Law & Tax.
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Church Conferences for 2025

These church conferences offer connections, networking, inspiration, and practical guidance for church leaders.

The Editors
Bio

This year promises to be as busy as ever, but these church conferences for 2025 are worth considering. After all, leading a church does not mean one can’t carve out time for ongoing education and training.

A commitment to learning is the hallmark of effective leadership, and this list is geared for church pastors, board members, and volunteers.

Join Church Law & Tax Today—More than Four Decades of church legal, tax, financial, HR, and governance at your fingertips

Choose your church management conference for 2025 with care

But choose wisely. Not all church management conferences are created equal. Many demand significant investments of both time and money. Others involve unscrupulous individuals who sometimes target churches with erroneous, inaccurate, or misleading information.

Let us help take some of the guesswork out of it by recommending these six conferences and seminars (organized in chronological order).

All involve individuals and organizations connected with Church Law & Tax. Church Law & Tax editors and staff have attended these events over the years, and can vouch for the accuracy and ministry-minded focus that each offer.

The Church Network National Conference

The Church Network (TCN) hosts the longest-running national conference serving church business administrators. The 2025 event again will offer multiple days with general keynote speakers, a wide range of workshops, and an exhibit hall with vendors that serve the church market.

Dates: July 15-18

Location: Omaha, NE

Registration is now live. *Single day registration is available.

Can’t make it? TCN also has more than 80 local chapters that meet monthly. These chapters offer guest speakers who cover various topics related to church administration.

BMWL National Nonprofit Conference

CPA firm Batts Morrison Wales & Lee covers recent developments and trends on tax, financial, and regulatory topics affecting nonprofit organizations and churches this annual event. CPA Michael Batts, managing partner of the firm, is a senior editorial advisor for Church Law & Tax, and CPA Kaylyn Varnum, a partner at the firm, is an advisor-at-large for Church Law & Tax.

Date: August 26

Location: Virtual

Registration cost: Check conference website for updates.

Church Compliance Conference

Attorney Erika Cole, a senior editorial advisor for Church Law & Tax, will host this one-day conference for pastors and church leaders, including executive pastors, trustees, church administrators, and finance officers.

Date: Sept. 18

Location: Virtual. In-person component is TBD.

Registration cost: TBD

The Christian Legal Society (CLS) is the largest national organization serving attorneys and law students who are Christians. The CLS conference provides training and encouragement to legal professionals, including those who serve churches, ministries, and nonprofits. 

Dates: Oct. 9-12

Location: New Orleans

Registration cost: Varies based on the individual’s membership status with the organization.
The editorial team of Church Law & Tax is made up of Matthew Branaugh, attorney-at-law, and Rick Spruill, digital content manager.
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Image: AdobeStock/arhendrix

Legal Issues Churches Should Watch During President Trump’s Second Term

Discover key legal issues affecting churches under President Trump’s second term, including tax policies, employment law, and religious freedom rights.

Matthew Branaugh, Attorney and Editor
Bio

President Trump has returned to the Oval Office for a second term, and Republicans again have control over both houses of Congress. As President Trump’s administration moves swiftly in its early days to pursue significant changes, Church Law & Tax is watching several key legal issues that will be shaped or reshaped over these next four years:

Tax law and policy

During his first term, President Trump and a Republican-controlled Congress ushered in sweeping changes with the Tax Cuts and Jobs Act of 2017 (TCJA).

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This came primarily through reduced tax rates and modified credits and deductions for individuals and businesses.

Many of the act’s provisions will expire in 2025, notes Ted Batson, a tax attorney with CapinCrouse. Batson is also an editorial advisor for Church Law & Tax.

Among those about to sunset:
  • The increase of the limit on deductions for charitable contributions from 50 percent of adjusted gross income to 60 percent of adjusted gross income
  • The elimination of the personal and dependency deduction
  • The increase of the standard deduction
  • The elimination of the deduction for miscellaneous itemized deductions
  • The reduction of the highest marginal income tax rate from 39.6 percent to 37 percent and analogous reductions to lower income tax brackets
  • The increase in the estate and gift tax exemption
  • The limitation of the deduction for state and local taxes, including income and property taxes, to $10,000

The higher standard deduction and the limitations on itemized deductions have affected charitable giving, adds CPA Michael Batts. The result: fewer taxpayers itemizing deductions.

“Before the Tax Cuts and Jobs Act became law, about 30 percent of American taxpayers itemized deductions,” Batts, a Church Law & Tax senior editorial advisor, explains. “Under the TCJA, about 10 percent of taxpayers itemize deductions. Under current law, taxpayers receive a tax deduction for their charitable giving only if they itemize deductions.”

But proposals might allow taxpayers to deduct charitable contributions “at least at some level, even if they don’t itemize deductions,” Batts adds.

Beyond the TCJA, Batts says other tax-related laws and policies will likely get closer looks, too.
  • Congress may again pass legislation enabling clergy members who have elected out of Social Security coverage to opt back in.
  • Congress also may revisit the “Johnson Amendment,” a controversial provision in Section 501(c)(3) of the Internal Revenue Code. The amendment prohibits churches and tax-exempt organizations from endorsing or opposing political candidates or engaging in extensive lobbying.

Employee classifications and overtime laws

It’s been a volatile eight years for federal employment law, including how employers classify employees and independent contractors.

Also in flux are the thresholds that determine whether an exempt employee can still get overtime pay.

In 2021, the US Department of Labor (DOL) under President Trump released a new “Independent Contractor Rule.” Four months later, the DOL under President Biden rolled it back.

Then, in March of 2024, the DOL issued a new rule under President Biden.

A similar yo-yo effect occurred with overtime pay. In 2024, DOL changes began taking effect to increase minimum salary thresholds for exempt employees.

The made thousands of workers—including many holding nonministerial positions at churches—eligible for overtime compensation.

But a Texas-based federal district court later tossed those rules out before another increase was set to start this year.

Now that President Trump has returned to office, there is a chance another change will come.

However, until a new secretary of labor is confirmed, it’s hard to say what changes might come.

This is because the presidents nominee to head the Department of Labor hasn’t yet taken positions on these issues.

Religious freedom rights for churches, businesses, and individuals

President Trump has signed executive orders recognizing only two genders and eliminating federal “diversity, equity, and inclusion” (DEI) offices.

This “may signal that churches may follow their sincerely held religious beliefs regarding gender as applied to nonministerial employees,” says CPA and Attorney Frank Sommerville adds.

The issue became murkier for churches after the US Supreme Court’s 2020 decision in Bostock v. Clayton County broadened the definition of “sex” under Title VII of the Civil Rights Act of 1964.

Since then, a handful of states have enacted laws mirroring language from the federal Religious Freedom Restoration Act (RFRA). More than half of the country’s states have now codified these protections.

But Attorney and Assistant Law Professor Erik Stanley, a Church Law & Tax editorial advisor, is not sure whether such trends will continue.

“There may be a ‘halo-like’ effect where the conservative control of the federal branches of government embolden state legislators to push for RFRAs or similar religious freedom protections in their states,” Stanley says. “But ultimately, whether more of these pass will come down to each state and its legislative makeup.”

Immigration law and policy

President Trump has also signed several executive orders related to immigration. While legal challenges have already begun, there are implications for churches on multiple fronts.
  1. Employment for foreign clergy. Enhanced vetting from Trump’s first term may return, impacting visa processes for clergy and religious workers.
  2. Church sanctuaries. The US Department of Homeland Security announced that schools and churches will no longer serve as “safe zones” for individuals illegally in the country.
  3. Congregational impacts. Legal and illegal immigration shifts may create challenges for immigrant congregations and their leaders. The National Association of Evangelicals (NAE) issued a statement shortly after the first immigration executive orders were released, noting the importance of border security and the rule of law. But the group, representing thousands of churches from 40 denominations, also said it believes “some of the administration’s immigration proposals go beyond border security, including policies that risk leading to family separation and a near-total ban on resettlement of refugees who are thoroughly vetted.”

Attorney and Church Law & Tax Editorial Advisor Lina Yen Hughes notes that delays and rejections for visa renewals may arise. “The visa process will cost more time and expense to hire foreign pastors to shepherd immigrant congregations,” she explains. “Moreover, religious workers may be grounded from international trips for mission work or visits to parents back home for fear they may get stuck overseas.”
Matthew Branaugh is an attorney and editor for Church Law & Tax.
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Advantage Member Webinar: Mastering the 2025 Tax Season with CPA Elaine Sommerville

Put yourself on a path to mastering the 2025 tax season with CPA Elaine Sommerville, one of the nation’s leading experts in church and nonprofit tax compliance.

The Editors

Mastering the 2025 tax season just got alot easier, thanks to this 75-minute webinar hosted by Church Law & Tax editor and attorney Matthew Branaugh. Spend some time hitting the highlights, and kickstart the 2025 tax season for church leaders and clergy members.

CPA Elaine Sommerville, who is also a Church Law & Tax Senior Editorial Advisor, offers her insights for mastering the 2025 tax season:
  • Filing requirements for January 31, 2025 to include payroll tax returns (Form 941), and W-2s.
  • Form 1099: reviewing vendor payments and verifying vendor information
  • 2025 payroll: ensuring everything is properly setup and ready to go for the year, including housing allowances and tax deposit requirements

Meanwhile, Sommerville covers a host of other beginning-of-the-year tasks including:
  • Contribution receipts preparation
  • Worker classification review
  • FICA/Medicare taxes for credentialed ministers
  • Update mileage rate reimbursement accounts to match newly established levels

Sommerville also mentions the importance of taking this time to review existing retirement plans to include:
  • Understanding how new laws are affecting plan documents and amendments
  • Determining whether it’s time to redefine acceptable hardship distributions
  • Addressing catch up provisions for those between the ages 60 to 63

Meanwhile, don’t forget to stop by the Church Law & Tax store and pick up a copy of our “2025 Clergy Tax Prep Guide” along with “Federal Reporting Requirements for Churches.” Both are available in PDF format.

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Mastering 2025 Tax Season for Church LeadersDownload
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Church Budget: Balancing Salaries and Expenses Effectively

Discover how to manage salaries and expenses effectively to maintain a healthy church budget and financial flexibility.

The Editors
Bio

Last Reviewed: February 6, 2025

Creating a balanced church budget is essential for maintaining financial stability and flexibility, especially when considering mortgage loans. This guide offers insights into managing salaries and operational expenses to keep your church on track.

Key Takeaways:
  • Church salaries can typically be around 35 percent of the operating budget but can rise as high as 55 percent.
  • Salaries and debt should not exceed 65 percent of total income.
  • Maintaining flexibility in your budget is key for long-term financial health.

How should a church budget balance salaries and expenses? A healthy range for salaries is about 35 percent of operating expenses, with total salaries and debt not exceeding 65 percent of income. This approach ensures flexibility and financial stability.

Understanding Salaries as a Percentage of a Church Budget

Church salaries can heavily influence the overall budget. Salaries that are too high in proportion to income can strain cash flow and hinder ministry operations. Conversely, allocating too little for staff compensation may lead to dissatisfaction and retention issues.

Expert Insights on Budget Balancing

Mark Holbrook, former President and CEO of the Evangelical Christian Credit Union (ECCU) (now Adelfi), highlights common challenges churches face during mortgage loan applications:
  • Staffing levels may be disproportionately high relative to the church’s income.
  • Senior leadership salaries might be excessive compared to overall cash flow.

Mike Koch, Adelfi’s Senior Vice President and CFO, suggests the following guidelines for a balanced church budget:
  • Salaries: Aim to keep staff salaries and benefits at about 35 percent of the operating budget.
  • Debt and Salary Combined: Ensure these do not exceed 65 percent of total income.
  • Debt Leverage: Limit debt to approximately 20 percent of income to maintain financial flexibility.

Did You Know? A well-structured church budget not only ensures operational efficiency but also strengthens your case when applying for mortgage loans.

Church Law & Tax Advisor Vonna Laue counts personnel costs among the four key expense ratios church leaders should monitor, and has said personnel costs (salaries plus benefits) should land anywhere between 40 percent and 55 percent of a church’s expenses.

Why These Ratios Matter

Keeping these ratios in check allows churches to plan for unforeseen circumstances and allocate funds to other vital areas, such as ministry programs and community outreach. If salaries and debt exceed these thresholds, it’s crucial to ask:
  • Why does our church differ from the recommended ratios?
  • How can we justify and manage these differences effectively?

Steps to Create a Healthy Church Budget
  • Evaluate current salary and expense ratios regularly to ensure alignment with best practices.
  • Consult financial experts or church-focused credit unions to assess budget health.
  • Keep a detailed record of income, expenses, and long-term financial obligations.

The following has been added to the original content to maintain accuracy and relevancy:

FAQs: Common Questions About Church Budgets
  • What percentage of a church budget should go to salaries? Experts recommend allocating around 35% of the church’s operating budget to salaries.
  • How much debt should a church take on? Debt should typically not exceed 20% of the church’s income to ensure financial flexibility.
  • Why is budgeting important for churches? A well-planned budget helps maintain financial stability, fund ministry activities, and prepare for unexpected costs.
  • How can churches improve their budgeting process? Regular reviews, expert consultations, and aligning with recommended ratios can enhance budgeting effectiveness.

Maintaining a balanced church budget is vital for operational success and long-term sustainability. By keeping salary and debt ratios within recommended thresholds, your church can ensure financial health and focus on its ministry goals.

Related Articles:

Related Resouces:
The editorial team of Church Law & Tax is made up of Matthew Branaugh, attorney-at-law, and Rick Spruill, digital content manager.
Posted: Last Reviewed:

What Is Eligible for FSA Reimbursement? Understanding the Rules

Learn what expenses qualify for reimbursement from an FSA and how churches can ensure compliance with current rules.

Elaine L. Sommerville, CPA
Bio


Q: Our church has several employees who opt out of group health insurance and instead elect to participate in a group “health sharing plan.” It is my understanding that any out-of-pocket health expenses incurred by an employee are eligible for a Flexible Spending Account (FSA), provided they are included on the Internal Revenue Service’s (IRS) list of eligible reimbursed expenses.

Could you please clarify if the monthly “subscription” or “membership” cost for a health sharing plan paid by these employees could be covered as an FSA reimbursement?

And, more generally speaking, are there any situations in which a church pays the membership fee for a health sharing plan as a part of any tax-free fringe benefit plan?

Flexible Spending Accounts (FSAs) provide tax advantages for employees to cover eligible medical expenses. This article breaks down what qualifies for reimbursement and how churches can navigate these guidelines effectively.

Key Takeaways:
  • FSAs reimburse eligible medical expenses as defined by IRS guidelines.
  • Health sharing plan membership fees are not typically FSA-eligible unless under specific self-insured arrangements.
  • Churches must consult legal experts for compliance with health plan regulations.

FSAs are designed to reimburse employees for eligible medical expenses. But are membership fees or subscriptions to health sharing plans eligible for reimbursement? The short answer is no, except under specific self-insured arrangements. Here’s what you need to know about what is eligible for FSA reimbursement.

What Is Considered an Eligible FSA Expense?

Eligible FSA expenses are defined by the IRS and generally include costs directly related to medical care. Common qualifying expenses include:
  • Co-payments and deductibles
  • Prescription medications
  • Medical devices, such as crutches or blood sugar monitors
  • Dental and vision care

For a full list, refer to the IRS Publication 502, which outlines deductible medical expenses.

Are Health Sharing Plan Costs FSA Eligible?

Membership fees or subscription costs to faith-based health sharing plans are not considered “medical expenses” under IRS guidelines. As a result, these costs are typically ineligible for FSA reimbursement.

However, there may be exceptions if a church incorporates these plans into a qualifying self-insured health plan. For this to work, the church must draft a comprehensive health benefit plan that complies with the Affordable Care Act (ACA). Consulting a benefits attorney is essential to ensure compliance.

Potential Rule Changes on Health Sharing Plans

In 2020, the IRS proposed regulations that might redefine “insurance” to include health sharing plan arrangements, making them FSA-eligible. However, these proposed rules remain unpublished, leaving the long-standing guidance unchanged. Churches should stay informed about future regulatory updates.

Pro Tip: Ensure your FSA plan documents clearly define eligible expenses to avoid compliance issues.

Steps for Churches to Navigate FSA Guidelines
  • Consult with a qualified benefits attorney when establishing self-insured health plans.
  • Keep detailed records of employee health benefits and plan documentation.
  • Regularly review IRS guidance and updates regarding FSAs and health sharing plans.

The following has been added to the original content to maintain accuracy and relevancy:

FAQs: Common Questions About FSA Reimbursement
  • What medical expenses qualify for FSA reimbursement? Generally, expenses directly related to medical care, such as prescriptions, medical devices, and co-payments, qualify. Refer to IRS guidelines for more details.
  • Can over-the-counter medications be reimbursed? Yes, over-the-counter medications without a prescription became FSA-eligible in 2020 under the CARES Act.
  • Are gym memberships or wellness programs FSA-eligible? Typically, no. However, they may qualify if prescribed for a specific medical condition.
  • Can churches include health sharing plans in FSAs? Only under specific self-insured arrangements that meet ACA compliance requirements.

Churches navigating FSA eligibility rules must remain vigilant about IRS guidelines. Whether managing traditional medical expenses or exploring innovative health plan strategies, understanding eligibility is crucial to ensuring compliance and maximizing benefits for employees.
Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. She has worked in public accounting since 1985.
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