Treasurer/Bookkeeper

Continuing education for ministry leaders
Treasurer/Bookkeeper
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 September 22

Computer Policies

Week of September 29

Club Dues

This Week's LessonWeek of March 10

Employee or Self-Employed

Introduction

A church has two full-time pastors and three full-time lay employees. It also has two part-time custodians. How should each of these workers be treated? Are they employees or self-employed for tax reporting purposes? This lesson addresses such questions.

This lesson focuses on the issue of employment status. 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.

Weekly Quiz

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

Executive Summary

One of a church treasurer's most important tasks is to determine whether each compensated church worker should be treated as an employee or as "self-employed" for federal tax reporting purposes. In this week's lesson, we provide you with a table that can be used to make this decision for each worker, based on criteria developed by the IRS.

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