How do I know if I qualify as a “large employer” for Affordable Care Act purposes? The ACA defines an “applicable large employer” with respect to any calendar year as an
Salaries as a Percentage of Church Budget Why churches must get the right balance, especially for a mortgage loan. Interview by Bobby Ross Jr.
Q&A: Reimbursing Group Health Insurance Premiums Paid By a Spouse’s Employer Reimbursing group health insurance premiums is complicated but it can be done if certain steps are followed. Frank Sommerville
Lost Your Form 4361? The Tax Court addresses ministers who can't prove they "opted out" of Social Security. Richard R. Hammar
Three Questions to Ask About Your Church’s Financial Management Do your compensation, reimbursements, and restricted giving practices need a check-up? Dan Busby
Kentucky Court Dismisses Atheists’ Challenge to Church and Clergy Tax Provisions Conclusion: groups lacked 'standing' in order for federal case to proceed. Richard R. Hammar
Q&A: Is a Pastor’s Holy Land Trip Tax Deductible? It’s essential to know the difference between vacation and business expenses. Richard R. Hammar
Q&A: Is a Pastor’s Holy Land Trip Tax Deductible? Specific rules dictate the tax treatment for pastors and donors. Matthew Branaugh
Are Church-Paid Medical Insurance Benefits Taxable? The Affordable Care Act changes several rules. Here's what churches must note. Richard R. Hammar
Sorting Out the Form 8822-B for Churches What this new IRS requirement means for congregations nationwide. Richard R. Hammar
Addressing Church-Paid Medical Insurance Benefits How the Affordable Care Act views the tax treatment of these payments. Richard R. Hammar
Q&A: Can a Church’s “Irrevocable” Promise Become Revocable? Why a church may have to honor a valuable commitment to a retired pastor. Richard R. Hammar
Q&A: Obamacare Tax Credit What is the "premium tax credit," and who qualifies for it? Richard R. Hammar
The Slow, Steady Salary Climb Church pay shows signs of recovery. But will the new housing allowance ruling and rising healthcare costs offset gains? Reporting by Kyle Rohane, Cynia Solver, and Andrew Finch
Q&A: Ministers and the Health Insurance Tax Credit How do we factor our pastor into the health insurance tax credit for our church? Richard R. Hammar
Health Insurance Credit May Benefit Many Churches Rules and regulations for the new tax credit. Richard R. Hammar
ECFA Sets Higher Standards for Compensation, Transactions Why all churches should consider following these steps for pay and related-party deals. Dan Busby and John Van Drunen