Wheaton Bible Church’s outside-the-box approach to compensation Wheaton Bible Church’s compensation philosophy blends a competitive approach with a focus on employee well-being and development. Scott Landon
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. Richard R. Hammar
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. Elaine L. Sommerville
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. Richard R. Hammar
Your Church Can Be Reimbursed for Mandated Sick Leave Pay Since churches now must provide leave tied to coronavirus, this benefit may prove valuable. Donn Meindertsma and Danny Miller
Housing Allowances Understand how to properly set this significant pastoral benefit. Richard R. Hammar
Excess Benefit Transactions Learn what common practices may expose senior pastors to substantial excise tax. Richard R. Hammar
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. Richard R. Hammar
Ten Tax-Related Changes Churches and Clergy Should Understand in 2020 Important information and guidance for tax filing and recording-keeping requirements. Richard R. Hammar
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. Richard R. Hammar
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. David Fletcher
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. Frank Sommerville
Seventh Circuit: Clergy Housing Allowance Is Constitutional Appellate court reverses lower court ruling, preserving valuable tax benefit. Matthew Branaugh
Taking the Right Steps to Establish a Retirement Plan Early planning can avoid IRS trouble—and provide well when retirement comes. Lisa A. Runquist
Q&A: Can a Pastor Receive a Deduction for “Donating” Vacation Time? Charitable contribution deductions are only available for donations of cash or property. Richard R. Hammar
Q&A: Can an Interim Minister Receive a Housing Allowance? The Tax Court's "five-factor test" provides the answers. Elaine L. Sommerville
Key 2016 ACA Updates What churches must know about employer reporting requirements, premium reimbursements. Matthew Branaugh
Q&A: The Risks of Taking Social Security Early Is there any way to reverse a previous decision to receive early benefits? Richard R. Hammar