The Best of Church Law & Tax—2023

From mastering key end-of-year financial tasks to the Employee Retention Credit, and AG investigations to Supreme Court rulings, this is the best of Church Law & Tax for 2023.

With 2023 in the homestretch, Church Law & Tax counts down the most read, listened to, and downloaded content.

You may be among the tens of thousands who checked in on articles tackling some of the most complex issues facing the church today. Or maybe you’re among the thousands who attended a series of live webinars and cohorts throughout the year. Or perhaps you downloaded or streamed the Church Law podcast. Regardless of the way (or ways) you accessed our content, know how grateful and thankful we are for your trust and support.

Blessings in the New Year!

-The Editors

Top 10 Church Law & Tax articles (by page views)

10. Mastering Seventeen End-of-Year Tasks
Make sure these various, critical end-of-year financial tasks are covered as you and your church move in to the new year.
By the Editors

9. IRS Again Alerts Employers to Improper ERC Claims
Third parties are using aggressive tactics and lucrative promises related to ERC claims.
By the Editors

8. Designating a Housing Allowance for 2024
Designating a housing allowance is a critical part of every church’s pastoral compensation package and a key tax benefit for pastors.
By Richard R. Hammar


Ever wonder about the minds behind all this wonderful content? Church Law & Tax’s team of advisors-at-large and senior editorial advisors speak into virtually every piece of content we deliver.


7. A Pair of Noteworthy Supreme Court Decisions for Church Leaders
A pair of Supreme Court decisions are noteworthy for church leaders and bivocational pastors.
By Richard R. Hammar and the Editors

6. Q&A: Amending a Housing Allowance
Can we increase our pastor’s housing allowance during the year?
By Richard R. Hammar

5. Q&A: Tackling Big-Ticket Repairs on a Housing Allowance
So, you’ve done the hard work of setting a housing allowance and, SURPRISE!, the septic tank fails.
By Ted Batson

4. Housing Allowance Basics
Learn and understand more about the most important tax advantage available to ministers—the housing allowance.
By Richard R. Hammar

3. AG Investigations into Churches and Nonprofits Are On The Rise
AG investigations can lead to both civil and criminal penalties. What triggers such investigations, and how can your church be prepared?
By Dustin Gaines

2. Why that ‘Gift” to Your Pastor Requires Caution
Churches often bless their ministers with gifts—here are the tax- and compensation-related issues to note.
By Matt Branaugh

1. Fed Rolls Out New I-9, Sunsets Key COVID-19 Deferment
The new Form I-9 is for churches, too, and remote examination is an option. 
By the Editors

Top five Church Law & Tax podcasts (by downloads)

5. Healthy Leaders, Healthy Churches, Reduced Legal Liability
From pastoral burnout to budgeting decisions and counseling ministries, churches that prioritize the right things minimize the rise of the unwanted things.
Featuring Erika E. Cole

4. Using a Legal Audit to Position Your Church For the Long Haul
New laws, regulations, and court decisions create new complexities and legal liabilities. Here’s how regular check-ups can minimize challenges for church leaders.
Featuring Erika E. Cole

3. Building a Healthy Leadership Culture in Your Church
Avoiding the toxic dynamics among and between a church’s pastors, boards, and senior staff leaders that can hamper fulfilling the church’s God-given vision and mission—and can create legal troubles.
Featuring Nicholas Pearce


Check out all of Church Law & Tax’s Church Law podcasts with host Erika Cole.


2. Building a Culture of Safety And Security in Churches
How church leaders can proactively assess their church’s vulnerabilities and needs and respond—while also fulfilling their missions. Featuring Simon Osamoh

1. Listener Mailbag: Addressing Your Questions on Love Gifts, Political Activities, Copyright, and More
Unpacking several topics church leaders routinely ask about.
Featuring Erika E. Cole and Matt Branaugh

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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