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IRS Announces 2019 Mileage Rates
Church leaders can track and report mileage for proper reimbursement.
IRS Announces 2019 Mileage Rates
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The Internal Revenue Service has announced the new standard mileage rates for 2019. Starting on January 1, 2019, the standard mileage rates for the use of a car, van, pickup, or panel truck will be:

  • 58 cents for every mile of business travel driven, up 3.5 cents from the 2018 rate
Your IRA and 401(k) Contribution Limits Just Went up for 2019
The IRS issued new guidance in November for cost-of-living increases.
Your IRA and 401(k) Contribution Limits Just Went up for 2019
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Recently the Internal Revenue Service announced a cost-of-living adjustment to the annual contribution limits for retirement vehicles for the upcoming 2019 tax year. The plans and accounts affected include Individual Retirement Arrangements (IRAs) as well as 401(k), 403(b), ...

IRS Clarifies Taxability of 2017 Moving Expenses
IRS Clarifies Taxability of 2017 Moving Expenses
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Editor’s Note: A version of this article previously appeared on CapinCrouse’s website. It has been reprinted here with permission.

As the national nonprofit accounting and consulting firm CapinCrouse has previously reported, the Tax Cuts and Jobs Act (TCJA) suspended ...

The Minister and the Church’s Payroll Tax Obligations
Key tips on navigating withholding.
The Minister and the Church’s Payroll Tax Obligations
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For employers, the Internal Revenue Code defines payroll tax obligations in two primary areas: (1) federal income tax withholding and (2) Social Security/Medicare tax withholding. The Code determines what income is subject to taxes and the related withholding of the taxes.

Hey, Fletch: How Does the New Tax Law Affect Moving Expenses?
What the changed rules mean for churches.
Hey, Fletch: How Does the New Tax Law Affect Moving Expenses?
Image: Erwan Hesry / Unsplash

In this biweekly column, longtime executive pastor and XPastor.orgfounder David Fletcher takes on readers’ questions about finances, staffing, communications, and more. Submit your questions using the subject line "Hey, Fletch" to editor@churchlawandtax.com.

The ...

What’s the Status of the Clergy Housing Allowance?
Updates on court timelines, the appeal, and more.
What’s the Status of the Clergy Housing Allowance?
Image: Alexander Andrews / Unsplash

The ministerial housing allowance is “the most important tax benefit available to ministers”—but since October 2017, that benefit has faced an uncertain future.

A refresher: On October 6, Judge Barbara Crabb of the District Court for the Western District of ...

Hey, Fletch: Are We Tax Exempt?
What does the IRS say about tax-exempt status for churches?
Hey, Fletch: Are We Tax Exempt?
Image: Colin Maynard / Freely Photos

In this biweekly column, longtime executive pastor and XPastor.orgfounder David Fletcher takes on readers’ questions about finances, staffing, communications, and more. Submit your questions using the subject line "Hey, Fletch" to editor@churchlawandtax.com.

I ...

Pastors Can No Longer Itemize Deductions for Business Expenses
What you should know in light of recent tax reform.
Pastors 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
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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
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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 ...

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