Supreme Court Reaffirms and Expands Ministerial Exception What the ruling means for churches and religious organizations. Richard R. Hammar
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. Richard R. Hammar
Employment Dispute Ruling Reinforces Church Decisions about Hiring and Firing Seventh Circuit: Churches, not courts, should determine ministerial nature of roles. Erik Stanley
Q&A: What Are the Consequences for Pastors Who Don’t File Tax Returns? Some ministers incorrectly believe they are exempt from taxation. Richard R. Hammar
Should a Church and Its Pastor Co-Own a Home? Is this a viable option given the high cost of housing? Interview by Bob Smietana
Q&A: Who Is a Minister for Federal Tax Reporting Purposes? The IRS provides five factors for determining whether someone is a minister for federal tax purposes. Richard R. Hammar
Housing Allowance Challenge Continues FFRF's renewed effort may negatively affect this important benefit. Richard R. Hammar
The Financial Health of Pastors Study points out key issues as churches seek long-term solutions. Lee A. Dean
Do we need to pay our youth pastor separately for work not related to his ministerial position? Our church is licensing our youth director as a youth pastor, which will change his Frank Sommerville
Q&A: Do Lapsed Credentials Affect a Minister’s Housing Allowance? No precedent exists, so here’s what to look at. Richard R. Hammar
Can a minister who previously opted out of Social Security change his or her mind? Once a minister's application for the exemption (Form 4361) is approved, it is good for life. Elaine L. Sommerville
Q&A: What Should We Do With Illegal Items? Handling guns, drugs, and other materials given to clergy. Richard R. Hammar
Q&A: Can Ministers “Opt Out” of Obamacare? Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act. Richard R. Hammar
Q&A: Is a Pastor’s Holy Land Trip Tax Deductible? It’s essential to know the difference between vacation and business expenses. Richard R. Hammar
Appeal Filed in Wisconsin Clergy Housing Allowance Case The Department of Justice filed a notice of appeal in late January with the Seventh Matthew Branaugh
Beware of Church Seminar Scams Questionable practices make some investigation essential. Richard R. Hammar
10 Key Points from the Housing Allowance Ruling What churches and clergy must know now about the decision in Wisconsin. Richard R. Hammar
Key Housing Allowance Ruling On November 22, 2013, a federal district court judge in Wisconsin struck down the ministerial Richard R. Hammar
The Supreme Court’s Same-Sex Marriage Rulings How these key decisions do—and don't—affect churches and clergy. Richard R. Hammar
Q&A: Designating Indefinite Housing Allowances Can a church board make a resolution granting automatic approval of housing allowance requests for all future ministers? Richard R. Hammar