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Church Law & Tax Report

September/October 1992
Articles with a Member Access Only are available only to members.

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Articles

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Charitable Contributions

Value of Donated Assets Member access only

IRS rules that donated computer is worth $800, not $53,000.
Charitable Contributions

Determining the Value of Donations Member access only

The Tax Court was recently asked to determine the value of ancient Biblical fragments.

The Deason Rule Member access only

This rule was recently reaffirmed by the U.S. Tax Court.

Taxability of Employer-Provided Food and Lodging Member access only

The IRS recently addressed this matter.

Employee Allowances Member access only

Are allowances given to employees considered taxable income?
Federal
Income Taxes - Clergy

Income Taxes for Ministers Member access only

Court rejects ministers' claim that he is exempt from income taxes.
Charitable Contributions

Deductions and Benefits Received Member access only

Donors cannot deduct contributions if they receive benefits in exchange.

Misclassification of Employees as Self-Employed Member access only

A Congressional subcommittee is looking into this matter.

Travel Expense Substantiation Rates for 1992 Member access only

The IRS recently announced new rates.
Employment Practices

Cost of Employee Compensation Member access only

The Bureau of Labor Statistics has released a report on this topic.
Charitable Contributions

The "Truth in Tax Exempt Giving Act of 1992" Member access only

This bill was recently introduced in the U.S. Senate.
Charitable Contributions

The "Charitable Contribution Tax Act of 1992" Member access only

This bill would require churches to provide written acknowledgment to donors of $100 or more.
Retirement Plans

Life Insurance and 403(b) Tax-Sheltered Annuities Member access only

The IRS recently made a ruling on this issue.
Texas
Personal Injuries on Church Property or During Church Activities

Member Sues Unincorporated Church for Injuries Member access only

This issue was addressed in a recent case.
Washington
Zoning

When Cities Violate Churches' Constitutional Rights Member access only

Court concludes that churches in this situation are entitled to monetary damages.

Bill Would Reduce Number of Lawsuits Member access only

Our nation is mired in a litigation crisis.
Q&A: The Ins and Outs of Form 941

Q&A: The Ins and Outs of Form 941 Member access only

Is a church with only one employee who is a minister required to file this form?

ChurchSalary

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2019 Church & Clergy Tax Guide

2019 Church & Clergy Tax Guide Member access only

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
Church Fundraising Campaigns

Church Fundraising Campaigns Member access only

Discover tips on raising and borrowing money.