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PastorWeekly Lessons

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 October 28

Compensation: How Much?

Week of October 21

Compensation: Introduction

This Week's LessonWeek of November 4

Love Offerings

Introduction

This lesson focuses on the issue of Love Offerings. 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 collects an offering for its senior pastor on the 25th anniversary of his ministry at the church. The congregation contributes $5,000 to the special offering, and the church presents the pastor with a check in this amount. Donors are instructed prior to the offering to make their checks payable to the pastor, and are informed that their contributions will be receipted by the church as charitable contributions. Should the church report the $5,000 payment to the pastor as taxable income or a tax-free gift?

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