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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.

This Week's LessonWeek of April 12

Four Tax Rules for Ministers

Introduction

This lesson focuses on the issue of special tax rules for ministers. 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."

Ruth was recently elected as her church's treasurer. She is unfamiliar with the treatment of ministers for tax purposes. She withholds income taxes and FICA taxes from the wages of the church's senior pastor, and reports the pastor's salary and housing allowance as taxable income on Form W-2. Is Ruth in compliance with the tax law?

Weekly Quiz

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

Executive Summary

Ministers are eligible for the following 4 special tax rules with respect to services they perform in the exercise of their ministry: the housing allowance ...

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