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 December 9

Loans to Pastors - Part 1

This Week's LessonWeek of December 16

Loans to Pastors - Part 2

Introduction

This lesson focuses on Part 2 of Loans to Pastors. 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 loans its senior pastor $20,000 to assist with the down payment on a new home. The pastor signs a promissory note agreeing to pay back the loan amount in five annual installments of $4,000, without interest. What are the tax consequences, if any, of this transaction?

Log In For Full Access

Interested in becoming a member? Learn more.

View All
from our store
Planning the Pastor’s Retirement Package

Planning the Pastor’s Retirement Package

Use this guide to develop your pastor's retirement plan for all stages of life.
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.
Church Compensation

Church Compensation

Learn the many pieces of employee compensation.
20 Finance Questions Churches Ask

20 Finance Questions Churches Ask

Richard Hammar answers relevant tax and finance questions for church leaders.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.