Treasurer/Bookkeeper

Continuing education for ministry leaders
Treasurer/Bookkeeper
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 June 30

Sales Taxes

This Week's LessonWeek of July 14

Unemployment Tax Exemptions

Introduction

Our lesson this week examines the topic of unemployment tax exemptions. The Executive Summary provides a concise review of the key points. Before we get started, test your knowledge by completing the following quiz.

A youth pastor is terminated for misconduct. The youth pastor files a claim for unemployment benefits with a state agency. Will the church be responsible for providing unemployment benefits to its former youth pastor? Would it make any difference if the terminated employee was a secretary or custodian (someone not performing pastoral duties)?

Weekly Quiz

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

Executive Summary

The following activities ordinarily are exempt from state unemployment taxes: (1) Service performed in the employ of a church, a convention or association of churches; (2) service performed in the employ of an unincorporated church controlled elementary or secondary school; (3) service performed in the employ of an incorporated religious elementary or secondary school if it is operated primarily for religious purposes and is operated, supervised, controlled, or principally supported by a church or a convention or association of churches; (4) service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order. Only in Oregon are services performed on behalf of a church subject to unemployment tax.

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