Social Security Changes for 2003 A summary of Social Security changes for next year. Richard R. Hammar
Congress Considers Social Security Change for Retired Ministers Bill would not consider housing allowances in earning "insured status" or calculating Social Security benefits. Richard R. Hammar
IRS Addresses Rental of Meeting Space Renting meeting spaces will not necessarily affect tax-exempt status. Richard R. Hammar
Is Our Church Engaged in Commerce? An important question-United States v. Terry, 2001 WL 789160 (4th Cir. 2001) • Key pointLabor Richard R. Hammar
New Tax Law Allows for Advance Tax Payment Checks Most taxpayers will get an advance of a 2001 tax credit. Richard R. Hammar
Tax Court Addresses Clergy Income and Expenses, Again Recent court ruling highlights several important guidelines for church treasurers. Richard R. Hammar
Must Churches Pay Accrued “Comp Time”? A New York court addresses an important question. Richard R. Hammar
IRS Addresses Form 8282 Reporting Requirement Penalty will be issued if form does not list donor's social security number. Richard R. Hammar
Court Rules Assignments of Income to Third Parties are Taxable Employees must pay tax on income, even if they assigned it elsewhere. Richard R. Hammar
The Assignment of Income Doctrine Tax Court ruling of special interest to church treasurers. Richard R. Hammar
Rental Income Not Taxable, Says IRS Though only if certain conditions are met, IRS notes. Richard R. Hammar
Are Ministers Employees or Self-Employed? Learn about the employment status of ministers. Richard R. Hammar
Is a Minister an Employee or a Self-employed Person for Income Tax Reporting Purposes? A recent tax court ruling addresses this issue Richard R. Hammar
Should a Minister Revoke an Exemption from Social Security Coverage? An ethical question. Richard R. Hammar