Board Member

Continuing education for ministry leaders
Board Member
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 6

Retirement Gifts

Week of September 29

Special Occasion Gifts

This Week's LessonWeek of October 13

Safety Net Housing Allowances

Introduction

This lesson focuses on the issue of Safety Net Housing Allowances. 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 hires a new associate pastor in July. The church board approves a compensation package, but neglects to designate a housing allowance for the new pastor who has just purchased a new home. The board does not discover its omission until a compensation planning meeting at the end of the year. How could this outcome have been avoided?

Weekly Quiz

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

Executive Summary

Churches should consider adopting a "safety net" allowance to protect against the loss of this significant tax benefit due to the inadvertent failure by the church to designate an allowance. This week's lesson addresses safety net housing allowances.

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