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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 May 10

Lunch Expenses

This Week's LessonWeek of May 24

Personal Computers


This lesson introduces the issue of Personal Computers. 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 pastor purchases a personal computer for his home during the current year at a cost of $2,500. No part of this expense was reimbursed by the church. The pastor does not keep records to substantiate the percentage of total use that is for church business, but he estimates that he uses the computer "75% of the time" for such purposes. He asks the church treasurer how much of a tax deduction he can claim.

Weekly Quiz

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

Executive Summary

Some churches provide a personal computer to their pastors or other staff members. If the computer is used for ...

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