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are available only to members.
Feature Article
Responding to Anonymous Allegations
An unknown party seriously accuses a church leader. What should be done?
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
North Carolina Appeals Court Ruling Shows Limits of Negligent Selection and Negligent Supervision
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
‘Discovery Rule’ Allows Floating Statute of Limitations for Some Child Sexual Abuse Victims
Employment Practices
Court May Rule on 'Secular Contract' Between Church and Former Employee
Confidential and Privileged Communications
Lay Bible Study Leader Successfully Invokes Clergy-Penitent Privilege
Confidential and Privileged Communications
Anonymous Letter Author's Identity Not Protected by Clergy-Penitent Privilege
Clergy - Discipline and Removal
Lutheran Minister's Wrongful Termination Suit Dismissed Due to 'Ministerial Exception'
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Church Narrowly Avoids Liability in Advertising Services of Babysitter Who Later Molested Children
In Brief
Key news recaps
Texas Court Rejects New Gender Identity Guidelines
Preliminary injunction claims government misinterpreted Title IX regulations.
Tax Calendar
Important deadlines for churches and ministers
December 15, 2017
- Clergy and other church staff should complete all year-end transactions to be sure such transactions are reportable on their income tax returns.
- A church must make quarterly estimated tax payments if it expects an unrelated business income tax liability for the year to be $500 or more. Use IRS Form 990-W to figure your estimated taxes. Quarterly estimated tax payments of one-fourth of the total tax liability are due by April 15, June 15, September 15, and December 15, 2017, for churches on a calendar-year basis. Deposit quarterly tax payments electronically using the EFTPS system.
December 31, 2016
- 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 homes to receive the full benefit of a housing allowance exclusion for calendar year 2017. The designation should be adopted during a regular or special meeting of the church board, and should be contained in the written minutes of the meeting.
December 15, 2016
- Complete all year-end transactions to be sure that they are reportable on your income tax return.
- A church must make quarterly estimated tax payments if it expects an unrelated business income tax liability for the year to be $500 or more. Use IRS Form 990-W to fi gure your estimated taxes. Quarterly estimated tax payments of one-fourth of the total tax liability are due by April 15, June 15, September 15, and December 15, 2016, for churches on a calendar-year basis. Deposit quarterly tax payments electronically using the EFTPS system.
November 10, 2016
Churches with nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...
Monthly requirements, November/December 2016
If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2016 the lookback period is July ...
Semiweekly requirements, November/December 2016
If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2016 the lookback period is July ...
