Pastor

Continuing education for ministry leaders
Pastor
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of June 17

Polygraph Exams

This Week's LessonWeek of June 10

Club Dues

Introduction

This week we turn our attention to club dues. Start by completing the following quiz. Then review the Executive Summary for the key points on this topic, or read the Weekly Lesson for a complete discussion of this topic.

Pastor Steve is the senior pastor of his church. He would like to join a local golf club in order to meet other members of the community and promote the ministries of the church. He asks the church business administrator if the church can pay the cost of the golf club membership without reporting it as taxable income.

Weekly Quiz

Instructions Click on the correct answer for each of the following questions.

Executive Summary

Dues paid to clubs organized for business, pleasure, recreation, or social purposes cannot be claimed as a business expense, except for dues paid to professional organizations such as bar associations and medical associations, and civic or public service organizations such as Kiwanis, Lions, and Rotary unless one of the main purposes is to conduct entertainment activities for members and their guests or to provide members and their guests with access to entertainment facilities. The treatment of club dues for tax purposes is the subject of this week's lesson.

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