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Church Law & Tax Report

November/December 2018
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Feature Article

Eight Legal Considerations for Church Membership

Eight Legal Considerations for Church Membership Member access only

From voting rights to discipline, a closer look at why membership matters.

Articles

Separating Fact From Fiction Regarding the 'Parking Lot Tax'

Separating Fact From Fiction Regarding the 'Parking Lot Tax' Member access only

Understanding the new tax reform’s effects on employer-provided parking.
Five Lessons from the Pennsylvania Grand Jury Report

Five Lessons from the Pennsylvania Grand Jury Report Member access only

How church leaders should respond as public revulsion for child-abuse scandals grows.

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) ...

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Medical Emergency Preparation

Medical Emergency Preparation  Member access only

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12 Law & Tax Guidelines for New Ministers

12 Law & Tax Guidelines for New Ministers Member access only

Essential knowledge to ensure legal and financial clarity and integrity in ministry.