Jump directly to the content
Home > Church Law & Tax Report > 2018 > September/October

Church Law & Tax Report

September/October 2018
Articles with a Subscriber Access Only are available only to subscribers.

Subscribe Today

Keep your church safe, legal, and financially sound.

When you subscribe you get instant online access to help your church:

  • Reduce potential legal liability
  • Manage finances and risks
  • Comply with IRS requirements

Feature Article

Protecting Your Church from Cyber Threats

Protecting Your Church from Cyber Threats Subscriber access only

Three experts discuss the tactics targeting churches—and why leaders must remain vigilant.

Articles

The Growing Need for Cyberliability Insurance

The Growing Need for Cyberliability Insurance Subscriber access only

How increased online and electronic activity exposes congregations to new risks.
How to Create a Church Culture of Accountability in the #MeToo Era

How to Create a Church Culture of Accountability in the #MeToo Era Subscriber access only

Four strategies for responding to abuse victims and survivors.
Masterpiece Cakeshop Ruling and Religious Freedom

Masterpiece Cakeshop Ruling and Religious Freedom Subscriber access only

This case and two others reflect the complexities of issues related to public accommodation.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
New Jersey
Personal Injuries on Church Property or During Church Activities

Member Injured in Tug of War Assumed Risk of "Common" Consequences Subscriber access only

California
Personal Injuries on Church Property or During Church Activities

Institution Has Duty to Protect Others from Foreseeable Violence Subscriber access only

Louisiana
Confidential and Privileged Communications

Murder Suspect's Statements to Church Employee Not Privileged Subscriber access only

In Brief

In Brief

Key news recaps

5,000 Pastors Rally to Defend Housing Allowance Subscriber access only

Ministers claim tax break keeps government from "meddling in religious affairs."
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

Semiweekly requirements, September/October 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 ...

Monthly requirements, September/October 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 ...

September 15, 2018

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their third 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 as a result 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 (use a new Form W-4 to make this request) that will be sufficient to cover self-employment taxes.

October 15, 2018

Last day to file a 2017 federal income tax return for taxpayers who obtained an automatic six-month extension by filing a Form 4868 by April 15, 2018.

October 30, 2018

Churches hiring their first nonminister employee between July 1 and September 30 may exempt themselves from the employer’s share of FICA (Social ...

October 31, 2018

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

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Church Board Guide to Developing a Risk Management Strategy

Church Board Guide to Developing a Risk Management Strategy Subscriber access only

Learn why it is essential your church develop a risk management strategy and how to implement the strategy in your church.
Receipts for Donors

Receipts for Donors  Subscriber access only

16 letters and forms for providing receipts to donors for different donations.