Designating a Housing Allowance for 2025 Take advantage of the housing allowance, which is the most important tax benefit available to ministers. Richard R. Hammar
10 Key Tax Developments for Pastors and Churches The latest on church tax reporting, tax filing, housing allowances, Social Security exemptions, private letter rulings, and notable court cases. The Editors
Advantage Member Exclusive Tripping Points of Pastoral Compensation On-Demand Webinar: 7 common mistakes churches make when planning and executing church compensation. Elaine L. Sommerville
Designating a Housing Allowance for 2024 Designating a housing allowance is a critical part of every church's pastoral compensation package and a key tax benefit for pastors. Richard R. Hammar
Q&A: Should We Make a Bargain Sale of Church Property to the Pastor? This action could create taxable income in the amount by which the property's fair market value exceeds the bargain sale price. Richard R. Hammar
Kentucky Court Dismisses Atheists’ Challenge to Church and Clergy Tax Provisions Conclusion: groups lacked 'standing' in order for federal case to proceed. 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
Q&A: Too Late to Designate? We failed to allocate a portion of our pastor's salary for housing. Is it too late to do so for this entire year? Richard R. Hammar
Allocating a Housing Allowance It costs the church nothing and saves your pastor thousands. Are you taking advantage of the No. 1 tax benefit for clergy? Richard R. Hammar
Q&A: Avoiding Property Taxes Is it legal to transfer the pastor's title to his home to our church? Richard R. Hammar