Do Overtime Hours at Church Camp Qualify as an Exemption?
Overtime hours for part-time employees is just one of several key compensation considerations.
Compensation
Pastoral compensation is one of the most discussed topics in the church today. Use these resources to help guide and inform the compensation process.
How Should Churches Handle Taxes for Dual-Role Ministerial Employees?
A church employee cannot be both ministerial and nonministerial for tax purposes—here’s how to determine the correct classification.
Can a Church Revoke an Irrevocable Retirement Benefit Commitment?
Church boards may attempt to revoke irrevocable retirement benefits, but legal factors like consideration and detrimental reliance may impact enforceability.
Pastoral Pay: Compensation Planning for Church Staff
Properly structured pastoral pay ensures fair compensation, IRS compliance, and financial benefits for ministers and church staff.
Fringe Benefits for Church Staff: Tax-Free and Taxable Options
Churches can offer tax-free fringe benefits, but compliance with IRS rules is essential. Here’s what to know.
Can a Church Pay a Bonus for a Pastor’s or Worship Leader’s Creative Work?
Churches can compensate employees for creative works if payments are reasonable and based on industry standards. Here’s what to know.
Can a Church Offer Free Preschool Tuition Only to the Pastor’s Children?
Churches with preschools must follow IRS guidelines when offering tuition benefits to staff. Learn the tax rules and eligibility requirements.
Are Benevolence Gifts to Church Employees Taxable?
Benevolence gifts to church employees are always taxable and must be reported on Form W-2. Learn about IRS rules and tax implications.
Can a Pastor’s Spouse Be Paid for Services Without Violating Church Compensation Rules?
Payments to a pastor’s spouse for services at a church may be legal but must comply with IRS excess benefit transaction rules.
What Happens If a Church Fails to Obtain Workers Compensation Insurance?
Churches without required workers compensation insurance may face lawsuits or financial liability. Here’s what you need to know about compliance.
How Should a Church Distribute Assets Upon Dissolution?
Churches dissolving must follow legal and tax rules when distributing assets. Here’s what you need to know about gifts to pastors and ministries.
Are Personal Uses of Church Equipment by Staff a Taxable Benefit?
Occasional personal use of church equipment may qualify as a de minimis benefit and not be taxable. Here’s what church leaders need to know.
Are Designated Funds for Church Accompanists Legal and Tax-Deductible?
Churches can raise tax-deductible funds for music ministry, but direct donations for accompanists may not qualify. Here’s what to know about designated funds.
Can Churches Offer Medical Allowances with an HSA Policy?
Churches transitioning to an HSA policy must follow IRS rules on medical allowances and contributions. Here’s what you need to know.
Are Church Employee Service Awards Taxable?
Church employee service awards can be tax-free if they meet IRS qualifications. Here’s what churches need to know.
Church-Provided Life Insurance for Pastors: Tax Implications Explained
Churches offering life insurance to pastors must follow tax rules—learn how to stay compliant.
Do Former Employees Have a Legal Right to Accrued Vacation Pay?
Do churches have to pay accrued vacation to former employees? Here’s what the law says.