IRS Clarifies Taxability of Moving Expenses Prior to 2018 With the passage of the Tax Cuts and Jobs Act, pastors can no longer deduct
The Return of Tax-Free Medical Premium Payments New act addresses ACA penalty many employers, including churches, faced. Richard R. Hammar
IRS Extends Audit Protections to Church Payroll Compliance New limits set on inquiries and examinations from the IRS. Richard R. Hammar
How Long Should I Keep Income Tax Records? Know what to hold on to after your form is sent in. Richard R. Hammar
Meeting IRS Requirements When a Pastor Runs for Office How one church navigated the tricky issue of political involvement. Christen Gall
IRS Proposes Changes to Substantiation Rules for Charitable Contributions Clarifying what the agency has proposed—and what it could mean for churches. Richard R. Hammar
10 Key Points on the New Health Care Payments Guidance Churches should note how to comply, compensate as new deadline nears. Richard R. Hammar
The Tax Status of Employer-Paid Medical Insurance New IRS guidance gives temporary relief—but compliance is still required. Richard R. Hammar
Filing the 6056 Return Filing 6056 returns is a requirment for applicable large employers under the Affordable Care Act. Richard R. Hammar
Lost Your Form 4361? The Tax Court addresses ministers who can't prove they "opted out" of Social Security. Richard R. Hammar
Church Political Activities: What Might Trigger IRS Scrutiny? A settled lawsuit from 2014 outlined the agency's protocol—but whether it is followed remains to be seen. Richard R. Hammar
Form 8822-B Requirement Includes Churches IRS seeks contact information for tax-related communications. Richard R. Hammar
Sorting Out the Form 8822-B for Churches What this new IRS requirement means for congregations nationwide. Richard R. Hammar
Q&A: Hosting a Music Group at Church Don't allow any performances until your sought guidance from a competent tax adviser. The Editors
Commission Recommends: Loosen Church’s Political Speech Restrictions Editor’s Note: Michael Batts is an Editorial Advisor for Church Law & Tax. Michael also
Counting the Miles for Reimbursements Counting miles and submitting timely records for business mileage reimbursements. Richard R. Hammar
IRS Inches Closer to Church Inquiry Criteria Agency also issues guidance on disregarded SMLLCs. Michael E. Batts
Your Finance Questions, October 2008 Q: A member of our church is being audited by the IRS. The IRS auditor