November/December

Home > Church Law & Tax Report > 2014 > November/December

Church Law & Tax Report

November/December 2014

Become a Member

Keep your church safe, legal, and financially sound.

When you become a member you get instant online access to help your church:

Reduce potential legal liability
Manage finances and risks
Comply with IRS requirements

Learn More

Feature Article

Four Fiduciary Duties of Church Boards

Officers and directors must provide careful financial oversight—or else face consequences.

Richard R. Hammar

Articles

Church Political Activities: The IRS is Watching (Again)

Agency says protocol is in place to properly initiate inquiries.

Richard R. Hammar

Recent Developments

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

Sexual Harassment

Church Agency Not Liable for Nudity in Video as Harassment

Woman recording conversations can't sue when fellow employee shows video with flash of nudity.

Marriage

Indiana's Marriage Solemnization Statute Shows Clergy Preference

Statue held as unconstitutional due to preference of clergy over secular leaders.

Defamation

First Amendment Doesn't Keep Court from Resolving Defamation Claims

Ohio court not barred on grounds that resolution won't change church doctrine or governance.

Tax Calendar

Important deadlines for churches and ministers

December 31, 2014

• Churches must designate a portion of each minister's compensation as a housing allowance by this date in order for ministers who own or rent their ...

December 15, 2014

• Complete all year-end transactions to be sure that they are reportable on your income tax return.

• A church must make quarterly estimated ...

Monthly requirements, November/December 2014

• If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2014 the lookback period ...

Semiweekly requirements, November/December 2014

If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2014 the lookback period is July ...