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Hey, Fletch: Can a For-Profit Food Truck Make Money on Church Property?
Receiving more than $1,000 from a vendor could be considered unrelated business income.
Hey, Fletch: Can a For-Profit Food Truck Make Money on Church Property?
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We currently have our food service sell dinner for our congregation before services on Wednesday nights. We only have this option at one of our campuses. We’re wondering if we could allow food trucks to come to our other campuses to provide food before service. This would ...

Hey, Fletch: Are Discounts to Church Events Taxable Income?
Understanding what IRS Publication 15-B and IRC Section 132(a)(2) does and doesn’t say.
Hey, Fletch: Are Discounts to Church Events Taxable Income?
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We want to offer all staff who work 32 hours a week or more discounts to church retreats and functions. Does the “employee discounts” exclusion outlined in IRS Publication 15-B apply or must discounts be treated as taxable income to the employees? The publication ...

Q&A: Are Housing Expenses Paid Directly By a Church Nontaxable?
Q&A: Are Housing Expenses Paid Directly By a Church Nontaxable?
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Some churches pay part or all of a minister’s housing expenses directly. Can such payments be treated as a nontaxable housing al­lowance?

It could be argued that by agreeing to pay for a minister’s housing expenses, a church is, in effect, designating a housing ...

IRS May Look Into Activities of 99 Churches
Agency appears ready to monitor church political activity again.
IRS May Look Into Activities of 99 Churches
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Details from a settled lawsuit in Wisconsin slowly continue to surface, giving a growing sense the Internal Revenue Service (IRS) is ready to resume monitoring political activities of churches, although questions still remain.

A letter sent in June by Mary Epps, the acting director ...

Q&A: Can a New Hire Receive a Housing Allowance for the Rest of the Year?

We hired a new youth pastor in June. Can we implement a housing allowance for the rest of the year?

Presuming your new hire meets the criteria to qualify for a housing allowance, the church can set an allowance effective on their first day on the job (presuming they haven't ...

IRS Issues Alert for Scam Targeting Church Members, Seniors
Watch for these warning signs as scam circulates country.

On Tuesday, we covered the latest "Dirty Dozen" tax scams the Internal Revenue Service flagged for individuals, businesses, nonprofits, and churches to avoid. Today, the IRS issued a new update regarding a specific scam circulating the country that targets senior citizens, ...

Cartoon: Giving for Tax Purposes

If you've ever created receipts for church offerings and donations, you've probably been asked to receipt donated property.

On a more serious note, Richard Hammar offers a couple of lessons on how to meet IRS requirements for non-cash contributions of $5,000 or less and ...

Ten Steps to Tax Reporting
A new, free PDF offers helpful payroll tax reminders for churches.

Looking for a helpful–and easy–way to remember federal payroll tax reporting requirements as a church? Check out this handy, printer-friendly PDF we've prepared titled "Ten Steps to Tax Reporting."

Here's a sneak peek:

10) Complete Forms 1099-MISC ...

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The 4 Hour Legal Training Program for Church Boards

The 4 Hour Legal Training Program for Church Boards Member access only

Understand key legal concepts necessary to protect the board and the church.
Understanding Labor Laws

Understanding Labor Laws Member access only

Regulations that pertain to hiring, firing, paying, disciplining, and supervising ministry employees.