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Church Law & Tax Report

July/August 2015
Articles with a Member Access Only are available only to members.

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Feature Article

Liability for Ignoring Donors' Designations

Liability for Ignoring Donors' Designations Member access only

Churches must honor designated contributions—or else risk refunding them.

Articles

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling Member access only

Richard Hammar explains what clergy and church leaders should know ahead of the June decision.

Roundtable: The State of Abuse Prevention in Churches Member access only

Experts address the challenges of handling a suspected case.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Iowa
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Sexual Misconduct and Church Liability Member access only

New York
Freedom of Religion

Vaccines over Religious Exercise Member access only

Delaware
Employment Practices

Churches and Revoking Pension Member access only

Federal
Charitable Contributions

Substantiating Charitable Contributions Member access only

In Brief

In Brief

Key news recaps

Church Investigations Prompt Lawsuit Against IRS Member access only

Plus, new child protection laws adopted in Pennsylvania.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

July 30, 2015

• Churches hiring their first nonminister employee between April 1 and June 30 may exempt themselves from the employer's share of Social Security ...

July 31, 2015

• Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary ...

August 10, 2015

• Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary ...

Semiweekly requirements, July/August 2015

• If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2015 the lookback period ...

Monthly requirements, July/August 2015

• If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2015 the lookback period ...

Do Lapsed Credentials Affect a Minister’s Housing Allowance? Member access only

No precedent exists, so here’s what to look at.

ChurchSalary

ChurchSalary

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

Understanding Labor Laws

Understanding Labor Laws Member access only

Best practices for complying with regulations that pertain to hiring, firing, paying, disciplining, and supervising ministry employees.
Medical Emergency Preparation

Medical Emergency Preparation  Member access only

Is your church ready for a medical emergency?