10 Legal and Tax Developments for Churches and Church Staff
Richard Hammar covers what church leaders should know—and anticipate—for the rest of 2022 and into 2023.
Benefits
Q&A: Are Group Health Sharing Plan Costs Eligible for FSA Reimbursement?
Current guidance suggests no—unless it is part of a fully developed and compliant self-insured health plan.
What the CARES Act Means for Churches and Church Staff
How to navigate the government’s $2.2 trillion stimulus plan responding to COVID-19’s economic fallout.
Your Church Can Be Reimbursed for Mandated Sick Leave Pay
Since churches now must provide leave tied to coronavirus, this benefit may prove valuable.
Housing Allowances
Understand how to properly set this significant pastoral benefit.
Taxable Income
Correctly report tax liability with this helpful reference guide.
Excess Benefit Transactions
Learn what common practices may expose senior pastors to substantial excise tax.
Six Provisions from the SECURE Act Offer Greater Incentives to Save For Retirement
A detailed review of how these changes will benefit churches and staff.
Ten Tax-Related Changes Churches and Clergy Should Understand in 2020
Important information and guidance for tax filing and recording-keeping requirements.
Churches Can Once Again Reimburse Employee Health Care Costs
New rules maintain the same tax-favored status for employer contributions toward a traditional group health plan.
Q&A: Are Discounts to Church Events Taxable Income?
Understanding what IRS Publication 15-B and IRC Section 132(a)(2) does and doesn’t say.
Q&A: How Do We Handle Payroll and Benefits for an Employee with Dual Roles?
When nonexempt employees split their time between the two parts, overtime can occur.
Seventh Circuit: Clergy Housing Allowance Is Constitutional
Appellate court reverses lower court ruling, preserving valuable tax benefit.
Taking the Right Steps to Establish a Retirement Plan
Early planning can avoid IRS trouble—and provide well when retirement comes.
Rising Healthcare Costs
How some churches are responding.
Q&A: Can a Pastor Receive a Deduction for “Donating” Vacation Time?
Charitable contribution deductions are only available for donations of cash or property.
Q&A: Can an Interim Minister Receive a Housing Allowance?
The Tax Court's "five-factor test" provides the answers.
Key 2016 ACA Updates
What churches must know about employer reporting requirements, premium reimbursements.
Q&A: The Risks of Taking Social Security Early
Is there any way to reverse a previous decision to receive early benefits?
Increased Access to Care
The Medicaid expansion.