Church Law & Tax Report
November/December 2018
Articles with a
are available only to members.
are available only to members.
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Feature Article
Eight Legal Considerations for Church Membership
From voting rights to discipline, a closer look at why membership matters.
Articles
Separating Fact From Fiction Regarding the 'Parking Lot Tax'
Understanding the new tax reform’s effects on employer-provided parking.
Five Lessons from the Pennsylvania Grand Jury Report
How church leaders should respond as public revulsion for child-abuse scandals grows.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Taxation - Church Property
Church Forced to Pay Taxes for Converted Building Due to Assessment Date
Personal Injuries on Church Property or During Church Activities
Church Not Responsible for Pedestrian Accident Near Premises
Tax Calendar
Important deadlines for churches and ministers
Semiweekly requirements, November/December 2018
If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2019 the lookback period is July ...
Monthly requirements, November/December 2018
If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2019 the lookback period is July ...
December 31, 2018
- 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 2019. 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 17, 2018
- 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 figure your estimated taxes. For 2018, quarterly estimated tax payments of one-fourth of the total tax liability are due by April 17, June 15, September 17, and December 17, 2018, for churches on a calendar-year basis. Deposit quarterly tax payments electronically using EFTPS.
November 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) ...
