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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.

Previous Lessons

Week of May 24

Discretionary Funds

This Week's LessonWeek of May 17

A Spouse's Travel Expenses

Introduction

This lesson introduces the issue of A Spouse's Travel Expenses. 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.

Pastor G and his wife attend a church conference in another state. Pastor G is a voting delegate at the conference, but his wife goes along primarily to see friends and family. She is not a voting delegate, and has no official function at the conference. The couple incurs $1,500 in travel expenses (air fare, lodging, meals). Pastor G used a church credit card for all of these expenses. Each spouse incurred about half of the total expenses ($750 each). How should the church treat its payment of the travel expenses incurred by Pastor G's wife? As taxable income? Or, as a nontaxable fringe benefit? ...

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