Home > Tax

Tax

Churches Can No Longer Itemize Deductions for Business Expenses
What you should know in light of recent tax reform.
Churches Can No Longer Itemize Deductions for Business Expenses
Image: rawpixel.com / Unsplash

The following insights are drawn from an analysis by Richard Hammar and interviews with Frank Sommerville, an attorney, CPA, and editorial advisor, and Ted Batson, an attorney and CPA with the accounting firm CapinCrouse. Read the full analysis, “Integrating Tax Reform ...

A Closer Look at the Housing Allowance
What this tax benefit means for churches nationwide.
A Closer Look at the Housing Allowance
Image: Qusai Akoud / Unsplash

For qualifying ministers, the housing allowance is an invaluable tax benefit—in fact, according to attorney and Church Law & Tax senior editor Richard Hammar, it’s “the most important tax benefit available to ministers.”

In October 2017, however, a ...

Deadlines Extended for Forms 1095-B and 1095-C
IRS pushes due date to March 2018.
Deadlines Extended for Forms 1095-B and 1095-C
Image: Sonja Langford / Unsplash

The IRS has announced extended deadlines for two forms: 1095-B and 1095-C.

The IRS notice (released on December 22, 2017) states the new deadline as March 2, 2018; the original deadline had been January 31, 2018.

However, the electronic filing deadlines of February 28 or April ...

The GOP Tax Bill Just Passed. Here’s What Church Leaders Need to Know.
Three tax experts weigh in.
The GOP Tax Bill Just Passed. Here’s What Church Leaders Need to Know.
Image: Jorge Alcala / Unsplash

On December 20, the Republican bill overhauling the tax code passed a final vote in the House and went to President Trump’s desk. What implications does the new bill have for churches and church leaders, and what do they need to be aware of as they plan for 2018? To help ...

GOP Tax Bill • Sutherland Springs Lawsuit • Establishment Clause: News Roundup
This week’s headlines that affect churches and church leaders.
GOP Tax Bill • Sutherland Springs Lawsuit • Establishment Clause: News Roundup
Image: Brandon Mowinkel / Unsplash

GOP Tax Bill Will Not Include Johnson Amendment Repeal. “In a minor win for Democrats, the final GOP tax bill will not include a repeal of the Johnson Amendment, a change that would have allowed religious institutions and all nonprofit entities organized as 501(c)3s to ...

The Top 10 Church Management Articles of 2017
Immigration law, hurricane response, the housing allowance: what readers kept clicking on this year.
The Top 10 Church Management Articles of 2017
Image: Kelly Jean / Unsplash

This past year’s most popular articles on ManagingYourChuch.com show the wide variety of financial, legal, safety, and tax matters that church leaders face. This list is based on unique page views in 2017 of articles published throughout the year.

10.“9 Tips for Planning ...

IRS Announces 2018 Mileage Rates
Church leaders can track and report mileage for proper reimbursement.
IRS Announces 2018 Mileage Rates
Image: Zac Ong / Unsplash

The Internal Revenue Service has announced the new standard mileage rates for 2018. Starting on January 1, 2018, the standard mileage rates for the use of a car, van, pickup, or panel truck will be:

  • 54.5 cents for every mile of business travel driven, up 1 cent from the 2017 rate
Festival Founder Arrested • FEMA Policy Upheld • Cemetery Controversy: News Roundup
This week’s headlines that affect churches and church leaders.
Festival Founder Arrested • FEMA Policy Upheld • Cemetery Controversy: News Roundup
Image: Yvette de Wit / Unsplash

Founder of Largest US Christian Music Festival Arrested on Child Molestation Charges. “The man who launched America’s largest and longest-running Christian music festival has been ‘indefinitely suspended’ from the ministry and his church following his ...

GOP Tax Bill • Christian Bakery Case • Hurricane Harvey Recovery: News Roundup
This week’s headlines that affect churches and church leaders.
GOP Tax Bill • Christian Bakery Case • Hurricane Harvey Recovery: News Roundup
Image: Nathan Bingle / Unsplash

GOP Tax Bill Passes Senate Vote. “Senate Republicans passed a $1.5 trillion tax bill early Saturday morning [December 2] that bestows extensive benefits on corporate America and the wealthy while delivering mixed blessings to everybody else. After a frantic round of negotiations, ...

Adoption Tax Credit • FEMA Lawsuit • Hate Crime Statistics: News Roundup
This week’s headlines that affect churches and church leaders.
Adoption Tax Credit • FEMA Lawsuit • Hate Crime Statistics: News Roundup
Image: Erol Ahmed / Unsplash

House, Senate Restore Adoption Tax Credit in Tax Reform Plan. “Apopular tax credit for adoptive families that was controversially cut by House Republicans in their initial tax reform plan has finally been restored. Meanwhile, the adoption benefit will be preserved in the ...

Texas Church Shooting • Proposed Tax Plan • Abuse Lawsuit: News Roundup
This week’s headlines that affect churches and church leaders.
Texas Church Shooting • Proposed Tax Plan • Abuse Lawsuit: News Roundup
Image:

Twenty-Six Churchgoers Killed in Texas Mass Shooting. “During its 11 a.m. worship service, a Southern Baptist church in rural Texas suffered not only America’s latest mass shooting but the deadliest church shooting in US history. At least 26 worshipers, ranging in ...

IRS Announcement • Zoning Refusals • Baptism Lawsuit: News Roundup
This week’s headlines that affect churches and church leaders.
IRS Announcement • Zoning Refusals • Baptism Lawsuit: News Roundup
Image:

IRS Will No Longer Accept Tax Returns with Unaddressed Health Coverage Requirements. “The Internal Revenue Service said that for the upcoming 2018 filing season, it‎ will not accept electronically filed tax returns where the taxpayer does not address the health coverage ...

IRS Sermon Oversight • False Tax Exemption • Sexual Abuse Charges: News Roundup
This week’s headlines that affect churches and church leaders.
IRS Sermon Oversight • False Tax Exemption • Sexual Abuse Charges: News Roundup
Image: Stephen Radford / Unsplash

Survey Shows Protestant Pastors Oppose IRS Sermon Oversight. “In the 1950s, Congress banned charitable nonprofits—including churches—from endorsing candidates or otherwise intervening in elections. Any nonprofit that violated the ban could run afoul of the ...

11 Ways to Love Your Leader
Tips for making the most of Pastor Appreciation Month.
11 Ways to Love Your Leader
Image: Joanna Kosinska / Unsplash

Some days I suspect the speed of change is surpassing the speed of sound.

The explosion of change in technology, communication, and the world booms all around. In the clamor, I anchor myself to the ancient truths found in the person of Jesus of Christ.

I’m not alone.

Millions ...

5 Takeaways from the Clergy Housing Allowance Ruling
What a federal judge’s opinion does—and doesn’t—mean at this point.
5 Takeaways from the Clergy Housing Allowance Ruling
Image:

Editor’s Note: Last Friday, Judge Barbara Crabb of the District Court for the Western District of Wisconsin struck down the ministerial housing allowance as an unconstitutional preference for religion. Senior Editor Richard R. Hammar offers five takeaways from this ruling, ...

Wisconsin Federal Judge: Housing Allowance Violates Establishment Clause
What a recent ruling might mean for pastors.
Wisconsin Federal Judge: Housing Allowance Violates Establishment Clause
Image:

On October 6, a federal judge in Wisconsin ruled that the housing allowance provided to clergy by the Internal Revenue Code is unconstitutional and violates the First Amendment’s Establishment Clause.

A similar ruling had been handed down in 2013 by the same Wisconsin judge, ...

Trump Tax Plan • Church Security • ‘Tiny House’ Debate: News Roundup
This week’s headlines that affect churches and church leaders.
Trump Tax Plan • Church Security • ‘Tiny House’ Debate: News Roundup
Image:

Study Examines Potential Effects of Trump’s Tax Plan. “If you make between $50,000 and $100,000 a year, you’ll probably give less to charity under President Donald Trump’s proposed tax plan. So says a study commissioned by Independent Sector, a coalition ...

Estimated Inflation-Adjusted Key Tax Figures for 2018
How your church may be affected.
Estimated Inflation-Adjusted Key Tax Figures for 2018
Image: Jeff Sheldon / Unsplash

Various tax news outlets have released inflation-adjusted estimates to key tax figures for 2018. This is useful information for planning as we approach 2018.

Among the estimates published by the Thomson Reuters Checkpoint tax service are:

  • The minimum charitable contribution and maximum cost of a token gift offered in return are estimated to increase to $54.50 and $10.90 respectively (up from $53.50 and $10.70).
Tax Exemption Controversy • Background Checks • Ohio Sanctuary Church: News Roundup
This week’s headlines that affect churches and church leaders.
Tax Exemption Controversy • Background Checks • Ohio Sanctuary Church: News Roundup
Image: Michael / Unsplash

Wisconsin Church’s Potential Property Tax ExemptionStirs Controversy. “For years St. Raphael’s Parish has been fighting, and losing, a battle with the city of Madison over property taxes on the land at the corner of East Main and North Fairchild streets that ...

IRS Provides Relief for Victims of Hurricane Harvey
What to know about this tax-free assistance.
IRS Provides Relief for Victims of Hurricane Harvey
Image:

As the number of counties included in federally declared disaster areas grows, the IRS is actively issuing announcements to provide relief to the victims of Hurricane Harvey. Generally, the relief provisions described below are provided to victims residing in or employed in ...

Keeping Church Property Safe

Keeping Church Property Safe  Subscriber access only

Discover new and simple ways to better secure church property.
Understanding Wage and Hour Laws

Understanding Wage and Hour Laws Subscriber access only

Learn about the Fair Labor Standards Act and how it applies to churches.