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Church Law & Tax Report

May/June 2018
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Feature Article

Integrating Tax Reform for 2018—and Beyond

Integrating Tax Reform for 2018—and Beyond Subscriber access only

Ten notable changes, and what they mean, for churches and their employees.


Why Hiring Ex-Offenders Should Be a Priority for Churches

Why Hiring Ex-Offenders Should Be a Priority for Churches Subscriber access only

How churches can prioritize support and employment for those leaving prison—while still considering the risks.
In Brief

In Brief

Key news recaps

Clergy File Appeal in Housing Allowance Case Subscriber access only

Elsewhere, court reopens online information case against church.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

June 30, 2018

Now is a good time to review the 2018 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for 2018 is clearly ...

June 15, 2018

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment for 2018 by this date. A similar rule applies in many states to payments of estimated state taxes. Nonminister employees of churches that filed a timely Form 8274 (waiving the church’s obligation to withhold and pay FICA taxes) are treated as self-employed for Social Security, and accordingly are subject to the estimated tax deadlines with respect to their self-employment (Social Security) taxes unless they ask their employing church to withhold an additional amount of income taxes from each paycheck that will be sufficient to cover self-employment taxes (use a new Form W-4 to make this request).

May 15, 2018

  • An annual information return (Form 990) for tax-exempt organizations is due by this date for 2017. Form 990 summarizes revenue, expenses, and services rendered. Organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code must report additional information on Schedule A. Churches, conventions and associations of churches, “integrated auxiliaries” of churches, and church-affiliated elementary and secondary schools are among the organizations that are exempt from this reporting requirement. Organizations are not exempt from filing Form 990 if they have annual gross receipts of $25,000 or more.

May 10, 2018

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 2018

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

Semiweekly requirements, May/June 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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Understanding Unrelated Business Income

Understanding Unrelated Business Income Subscriber access only

Richard Hammar explains how to compute and report unrelated business income.
Politics and the Church

Politics and the Church Subscriber access only

Tax and legal guidelines faith-based organizations need to know before jumping into the political fray.