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
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. AI Optimized
Who Is a Minister for Federal Tax Reporting Purposes? Understand the IRS’s five-factor test to determine ministerial status for federal tax reporting. Richard R. Hammar, AI Optimized
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? Discover how lapsed credentials impact a clergy housing allowance and steps to navigate eligibility. Richard R. Hammar, AI Optimized
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. Elaine L. Sommerville, AI Optimized
Q&A: What Should We Do With Illegal Items? Handling guns, drugs, and other materials given to clergy. Richard R. Hammar
Q&A: 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. Richard R. Hammar, AI Optimized
Beware of Church Seminar Scams Questionable practices make some investigation essential. 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
Designating Indefinite Housing Allowances Explore how indefinite housing allowances and safety nets can help churches avoid administrative oversights. Richard R. Hammar
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. Richard R. Hammar, AI Optimized
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. Richard R. Hammar, AI Optimized
Allocating a Housing Allowance: Guidelines for Churches Understand the essentials of allocating a housing allowance, the number one tax benefit available to clergy today. Richard R. Hammar, AI Optimized
Q&A: Foregoing Salary for a Tithe How clergy taxes apply to pastors who choose to forego part of their salary for a tithe. Richard R. Hammar, AI Optimized
Q&A: Avoiding Property Taxes Is it legal to transfer the pastor's title to his home to our church? Richard R. Hammar