IRS Clarifies Taxability of Moving Expenses Prior to 2018 With the passage of the Tax Cuts and Jobs Act, pastors can no longer deduct
Monetary Gifts to Pastor Are Taxable Income A recent major Tax Court ruling underscores key criteria for church leaders to follow. Richard R. Hammar
The Changing Dynamics of the Church Treasurer Role Five key developments that have reshaped the position during the past 25 years. Bob Smietana
Responding to the Elimination of the Business Expense Deduction This tax reform change might mean it’s time to start an accountable reimbursement plan. The Editors
Integrating Tax Reform for 2018—and Beyond Ten notable changes, and what they mean, for churches and their employees. The Editors
Pastors Can No Longer Itemize Deductions for Business Expenses What you should know in light of recent tax reform. The Editors
Q&A: Who Is a Minister for Federal Tax Reporting Purposes? The IRS provides five factors for determining whether someone is a minister for federal tax purposes. Richard R. Hammar
Guiding Bivocational Ministers Through the Tax Maze Special considerations for ministers who also work outside the church. Bobby Ross Jr.
The Return of Tax-Free Medical Premium Payments New act addresses ACA penalty many employers, including churches, faced. Richard R. Hammar
The Pastor’s Sabbatical and Tax Implications Pastor sabbaticals are valuable ministry tools, but they have tax implications every church leader should know. Elaine L. Sommerville
IRS Extends Audit Protections to Church Payroll Compliance New limits set on inquiries and examinations from the IRS. Richard R. Hammar
Q&A: Are Tax Deductions Allowed for Silent Auctions? Yes, but you must make sure the receipts you issue are appropriate under the circumstances. Michael E. Batts
The Tax Code’s “No Inurement” Limitation Failure to meet certain conditions can jeopardize a church's exempt status. Richard R. Hammar
Monetary Gifts for Pastors Who Leave Churches must follow special rules when it comes to monetary gifts. Frank Sommerville
Key 2016 ACA Updates What churches must know about employer reporting requirements, premium reimbursements. Matthew Branaugh
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
Q&A: How Do We Treat Excess Reimbursements That Aren’t Repaid? We pay advances to our employees for upcoming church-related business and travel expenses. We know Richard R. Hammar
Q&A: Does Our Pastor Have to Report This Payment as Income? One couple in our church wanted to get married out of state. They paid our 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