Church Law & Tax Report

January/February 2018
Articles with a Member Access Only are available only to members.

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Feature Article

Ten Tax Developments Affecting Churches and Clergy in 2018

Ten Tax Developments Affecting Churches and Clergy in 2018 Member access only

Housing allowance challenge, tax reform top this year’s list of unfolding changes.

Articles

Why Churches Should Invest in Security Cameras

Why Churches Should Invest in Security Cameras Member access only

Five benefits of video surveillance systems, according to the experts.
Best Practices for Installing Security Cameras at Your Church

Best Practices for Installing Security Cameras at Your Church Member access only

How to make the most of surveillance technology.
Liability for Calling Church Employees on Their Cell Phones

Liability for Calling Church Employees on Their Cell Phones Member access only

Family of woman killed in fatal car accident caused by pastor claimed it was due to “negligent distraction.”

Recent Developments

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

Tax Calendar

Important deadlines for churches and ministers

January 1, 2018

• Employees and employers each pay Social Security and Medicare taxes equal to 7.65 percent of an employee’s wages. The tax rate does not ...

January 15, 2018

Ministers (who have not elected voluntary withholding) and self-employed workers must file their fourth quarterly estimated federal tax payment for 2017 ...

January 30, 2018

Churches hiring their first nonminister employee between October 1 and December 31, 2017, may exempt themselves from the employer’s share of Social ...

January 31, 2018

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

February 10, 2018

Churches with nonminister employees (or ministers who report their federal income taxes as employees and who have elected voluntary withholding) may file ...

February 28, 2018

• Churches file Copy A of Form 1098-C with the IRS by this date to report the sale or use of a donated vehicle. Generally, you must furnish Copies ...

Semiweekly requirements, January/February 2018

If your church reported withheld taxes of more than $50,000 during the most recent lookback period (for 2018, the lookback period is July 1, 2016, through ...

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Essential Guide to Children's Ministry Safety

Essential Guide to Children's Ministry Safety Member access only

Understand and implement best practices to protect kids in your ministry.
Sex Offenders in the Church

Sex Offenders in the Church Member access only

Legal and safety concerns to address when dealing with a sex offender.