May/June

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Church Law & Tax Report

May/June 2015

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Feature Article

Child Abuse Reporting and the Clergy Privilege

Ministers must consider the serious legal ramifications of not reporting abuse.

Richard R. Hammar

Articles

Update: The Tax Status of Employer-Paid Medical Insurance

New IRS guidance gives temporary relief—but compliance is still required.

Richard R. Hammar

Church Law & Tax Report and Beautiful Orthodoxy

How Christianity Today’s ministry cause shapes the way it covers the legal and risk matters that churches face.

Recent Developments

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

Sexual Misconduct by Clergy, Lay Employees, and Volunteers

A Church's Knowledge and Liability

Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Denominational Due Diligence

Insurance

The Limitations of Church Insurance

Stock Photos Warning

In Brief

Key news recaps

The IRS "Dirty Dozen" Tax Scams

Churches, churchgoers should steer clear of these traps.

Compiled by Samuel Ogles

Tax Calendar

Important deadlines for churches and ministers

June 30, 2015

Now is a good time to review the 2015 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for 2015 is ...

June 15, 2015

• Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment ...

May 15, 2015

• An annual information return (Form 990) for tax-exempt organizations is due by this date for 2014. Form 990 summarizes revenue, expenses, and ...

May 10, 2015

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

Monthly Requirements, May/June 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 is July ...

Semiweekly Requirements, May/June 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 is July ...