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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 April 12

Who is a Minister?

This Week's LessonWeek of April 19

Continuing Education

Introduction

Our lesson this week examines the topic of pastor's educational expenses. The Executive Summary provides a concise review of the key points. Before we get started, test your knowledge by completing the following quiz.

A pastor takes a course in organizational theory at a local university. The pastor's employing church pays the full cost of tuition, plus books and fees. The total cost comes to $2,500. Should this amount be reported as taxable income to the pastor, or is it a tax-free fringe benefit?

Weekly Quiz

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

Executive Summary

Many pastors take courses at colleges or seminaries. In some cases, the courses are taken to enhance pastoral skills. But in others, the courses have no direct relationship to pastoral responsibilities. In either case, can their employing church pay for the courses, and if so, are ...

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