Jump directly to the content


Continuing education for ministry leaders
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 May 12

Continuing Education

This Week's LessonWeek of May 19

Compensation Planning


This lesson focuses on the issue of Compensation Planning. You can review the Executive Summary to obtain the key points or read the Weekly Lesson for a more thorough presentation of this topic. Start by completing the following interactive quiz to test your knowledge.

A church allows its senior pastor to use a church-owned car for both personal and business use. The pastor and church treasurer both assume that this arrangement does not result in any additional taxable income to the pastor. Are they right?

Weekly Quiz

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

Executive Summary

Compensation planning is an important task for many reasons. Church leaders need to have a basic understanding of what constitutes compensation; which fringe benefits are taxable and which are nontaxable; how to properly report compensation; how to assess the adequacy of compensation; ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related ResourcesVisit Store

2020 Church & Clergy Tax Guide
2020 Church & Clergy Tax Guide
Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
12 Law & Tax Guidelines for New Ministers
12 Law & Tax Guidelines for New Ministers
Essential knowledge to ensure legal and financial clarity and integrity in ministry.
Best Practices for Technology Usage
Best Practices for Technology Usage
Establish policies and best practices to govern the use of technology for church staff.
20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.