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Church Law & Tax Report

May/June 2015
Articles with a Member Access Only are available only to members.

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Feature Article

Child Abuse Reporting and the Clergy Privilege

Child Abuse Reporting and the Clergy Privilege Member access only

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

Articles

The Tax Status of Employer-Paid Medical Insurance

The Tax Status of Employer-Paid Medical Insurance Member access only

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

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

Recent Developments

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

A Church's Knowledge and Liability Member access only

Minnesota
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Denominational Due Diligence Member access only

In Brief

In Brief

Key news recaps

The IRS "Dirty Dozen" Tax Scams Member access only

Churches, churchgoers should steer clear of these traps.
Tax Calendar

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 ...

Who Owns a Church's Accounting Records?

Who Owns a Church's Accounting Records? Member access only

Why church leaders must understand this important question.

ChurchSalary

ChurchSalary

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

Planning a Church Building Project

Planning a Church Building Project Member access only

Learn about zoning laws, property sales, church construction, financing, and more.
Increase Giving at Church

Increase Giving at Church Member access only

Develop practical and digital strategies to cultivate a culture of giving.