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Church Law & Tax Report

November/December 2014
Articles with a Member Access Only are available only to members.

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Feature Article

Four Fiduciary Duties of Church Boards

Four Fiduciary Duties of Church Boards Member access only

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

Articles

Church Political Activities: The IRS is Watching (Again)

Church Political Activities: The IRS is Watching (Again) Member access only

Agency says protocol is in place to properly initiate inquiries.
Recent Developments

Recent Developments

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

Church Agency Not Liable for Nudity in Video as Harassment  Member access only

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

Indiana's Marriage Solemnization Statute Shows Clergy Preference Member access only

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

First Amendment Doesn't Keep Court from Resolving Defamation Claims Member access only

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

Tax Calendar

Important deadlines for churches and ministers

December 31, 2014 Member access only

• 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 Member access only

• 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 Member access only

• 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 Member access only

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 ...

November 10, 2014 Member access only

Churches with one or more nonminister employees may file their employer's quarterly federal tax return (Form 941) by this date instead of October ...

Must We Keep Ballots From Board Elections? Member access only

One of these documents possesses the answer for churches.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Charitable Contributions Bulletin Inserts

Charitable Contributions Bulletin Inserts Member access only

Help your members give more by answering their charitable giving and tax law questions.
Sex Offenders in the Church

Sex Offenders in the Church Member access only

Legal and safety concerns to address when dealing with a sex offender.