A Closer Look at COVID-19 and the Church Church Law & Tax's sister site takes a closer look at COVID-19 and the Church—how the pandemic changed everything. The Editors
Making Sense of Retirement for Pastors Learn how to address the most common issues in retirement planning for pastors and church staff.
Supreme Court: Religious Law Allows Clergy to be in Execution Chambers Law protecting prisoners' religious rights allows clergy to be present in execution chambers, Court says. Richard R. Hammar
The 10 Commandments of Church Management The 10 commandments of church management cover everything from intellectual property to unrelated business income. Frank and Elaine Sommerville
Unpaid Church Payroll Taxes: A Hidden Liability for Churches and Leaders A recent case in the for-profit world underscores the potential threat. Matthew Branaugh
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
Maximizing Retirement Savings with the Rule of 72 Discover how church leaders can use the Rule of 72 to estimate investment growth and build a solid retirement plan. Start saving smarter today! Richard R. Hammar
Planning Your Pastor’s Retirement Webinar Recording: What you need to create and follow a successful retirement plan.
Pastoral Succession Plans: Why Your Church Needs One Pastoral succession plans help minimize disruptions, provide uninterrupted leadership, protect the church's resources, and much, much more. Erika E. Cole
10 Commandments for Pastors, Politics, and Social Media 10 commandments for pastors thinking of preaching, speaking, or posting about politics in an election cycle. Or any other time. Thom Rainer
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
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
Understanding Minister Federal Income Tax Requirements Explore essential details about minister federal income tax requirements, including common misunderstandings, penalties, and compliance tips. Richard R. Hammar
Neglecting to “Render Unto Caesar” Discover essential steps for clergy tax filing, including estimated payments and how to avoid penalties for noncompliance. Richard R. Hammar
Classifying Ministers for Payroll Tax Purposes Understanding the special rules for classifying ministers for payroll tax purposes. Elaine L. Sommerville
Designating Indefinite Housing Allowances Explore how indefinite housing allowances and safety nets can help churches avoid administrative oversights. Richard R. Hammar
Should Clergy Car Repair Reimbursements Be Taxed? Determine if clergy car repair reimbursements qualify as taxable income based on IRS and church guidelines. The Editors
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
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
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