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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 April 26

Continuing Education

Week of April 19

Who is a Minister?

This Week's LessonWeek of May 3

Entertainment Expenses


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

Pastor Tim often invites church members to his home for meals. He submits the expenses for these meals to the church treasurer and receives reimbursement. The church treasurer assumes that these are legitimate business expenses that can be reimbursed under the church's accountable expense reimbursement arrangement, and so she does not report the reimbursements as taxable income to Pastor Tim. Is this correct?

Weekly Quiz

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

Executive Summary

Many pastors incur entertainment expenses in the course of their ministry. These expenses may be treated as business expenses if certain requirements are met. The ...

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