Supreme Court Reaffirms and Expands Ministerial Exception
What the ruling means for churches and religious organizations.
Ministers
When Does the Clergy-Penitent Privilege Exempt Reporting Child Abuse?
Montana Supreme Court interprets the state's mandatory child abuse reporting law did not apply and rules in favor of church.
Employment Dispute Ruling Reinforces Church Decisions about Hiring and Firing
Seventh Circuit: Churches, not courts, should determine ministerial nature of roles.
What Are the Penalties for Pastors Who Do Not Pay Taxes?
Discover the penalties pastors face for not paying taxes and how to avoid legal and financial consequences.
Who Is a Minister for Federal Tax Reporting Purposes?
Understand the IRS’s five-factor test to determine ministerial status for federal tax reporting.
How Should Churches Handle Taxes for Dual-Role Ministerial Employees?
A church employee cannot be both ministerial and nonministerial for tax purposes—here’s how to determine the correct classification.
Do Lapsed Credentials Affect a Minister’s Housing Allowance?
Discover how lapsed credentials impact a clergy housing allowance and steps to navigate eligibility.
Can a Minister Who Previously Opted Out of Social Security Change Their Mind?
Explore whether clergy can reverse their Social Security opt-out decision and the rules that govern this process.
Handling Illegal Items in Church
Handling guns, drugs, and other materials given to clergy.
Understanding Holy Land Trip Tax Deduction Rules
Discover when a pastor’s Holy Land trip is taxable and how IRS rules define deductible travel expenses.
Designating Indefinite Housing Allowances
Explore how indefinite housing allowances and safety nets can help churches avoid administrative oversights.
The Deductibility of Pastors’ Business Expenses and Substantiation Requirements
Pastors must meet strict substantiation requirements to claim deductions for business expenses like home offices and travel.
When to Designate a Pastor’s Housing Allowance: Key Guidelines
Understand when to designate a pastor's housing allowance and comply with IRS rules effectively.
Allocating a Housing Allowance: Guidelines for Churches
Understand the essentials of allocating a housing allowance, the number one tax benefit available to clergy today.
Foregoing Salary for a Tithe
How clergy taxes apply to pastors who choose to forego part of their salary for a tithe.
Clergy, Counseling, and Criminal Liability
What churches must know about pastoral liability for sexual misconduct.
Legal Requirements for Church Pastors Doing Weddings
This eight-point checklist keeps the basics straight for pastors.
Understanding the Minister Housing Allowance
The minister housing allowance is a vital tax benefit that clergy can use for housing expenses, reducing their taxable income.
The Ministerial Exception
Video Series
Understanding the Requirements for Opting Out of Social Security
Ministers can opt out of Social Security only if they meet strict religious-based criteria. Missteps can lead to significant penalties.