How churches and clergy are affected
Article summary. Congress has enacted another major tax bill. While the objective was to "reform" and restructure the IRS in response to an outpouring of taxpayer complaints during days of congressional hearings, Congress also took the occasion to clarify some recent tax changes and strengthen taxpayer rights. This article reviews 40 changes of most relevance to church leaders.
"The Committee is aware that the taxpaying public may never relish contacts with the agency responsible for collecting taxes. Nevertheless, by establishing a new management structure that will better enable the IRS to develop and fulfill long—term goals, the Committee believes that the IRS will be able to gain public support, and will make contacts with the IRS as infrequent and as pleasant as possible." (From a committee report accompanying the IRS Restructuring and Reform Act of 1998.)