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Church Law & Tax Report

March/April 2015
Articles with a Member Access Only are available only to members.

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Feature Article

Mastering Reference Checks for Churches

Mastering Reference Checks for Churches Member access only

Addressing 15 common questions to reduce ministry vulnerabilities.


Court Dismisses Atheist Challenge to Filing Exemptions for Churches Member access only

Judge cites federal appeals court’s rejection of housing allowance challenge.
Recent Developments

Recent Developments

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

Sexual Abuse Screenings and Liability Member access only

Personal Injuries on Church Property or During Church Activities

Failed Shooter Prevention and Fault Member access only

Employment Practices

ADA and Church Hiring Member access only

In Brief

In Brief

Key news recaps

Key Inflation-Adjusted Figures for 2015 Member access only

A quick reference for churches to use throughout the year.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

March 2, 2015

• Churches must submit to the Social Security Administration "Copy A" of each W-2 form issued to employees for 2014 along with a W-3 transmittal ...

April 15, 2015

  • Federal income tax and self-employment tax returns by individuals for calendar year 2014 are due by this date.
  • Last day to file an amended federal income tax return (Form 1040X) for calendar year 2011 (unless you received an extension of time to file your 2011 return).

April 29, 2015

• Churches hiring their first nonminister employee between January 1 and March 31, 2015, may exempt themselves from the employer's share of Social ...

April 30, 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, March/April 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, March/April 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 ...

The Risks of Taking Social Security Early Member access only

Is there any way to reverse a previous decision to receive early benefits?



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Essential Guide to Youth Ministry Safety

Essential Guide to Youth Ministry Safety Member access only

Help youth ministers safely and appropriately conduct student ministry with this resource.
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.