Church Law & Tax Report
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- Reduce potential legal liability
- Manage finances and risks
- Comply with IRS requirements
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 ...
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 ...
- 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.
- 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.
Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...