Q & A: How a Texas Church Navigated A Sticky Tax Situation Navigating a sticky tax situation is a matter of patience, record-keeping, communication and above-all, due diligence. Matthew Branaugh
Clerical Errors Cost Church Its Tax Exemption As this Oregon case shows, even the smallest clerical errors can derail a church’s tax status. Richard R. Hammar
Q&A: Can a Church Glorify God via the Property Tax Process? Absolutely. What churches should know, especially when an unexpected property tax bill arrives. The Editors
Church Property Held in New Jersey Bishop’s Name Still Tax-Exempt Church’s constitution and bylaws played a key role in court’s decision. Richard R. Hammar
Court Sides with Church in Tax Delinquency Case But the case underscores the importance of knowing—and abiding by—state-specific tax exemption laws Richard R. Hammar
Advantage Member Exclusive Getting 2021 Year-End Tasks Right On-Demand Webinar: CPA and attorney Richard Hammar lists eleven critical tasks to focus on as 2021 draws to a close. Richard R. Hammar
Churches Key point 5-02.01. Local zoning laws generally allow “churches” in residential areas. The courts have
Accessory Uses Key point 5-02.02. Local zoning laws generally allow “churches” in residential areas. The courts generally
Church Forced to Pay Taxes for Converted Building Due to Assessment Date The tax-exempt status of church property generally is determined by the actual use of the property on the "tax assessment" date. Richard R. Hammar
Miscellaneous Benefits Ministers are eligible for various benefits under federal tax laws. Most important, they are permitted
New York Court Rules Tax Exemption in Favor of Catholic Diocese Closed churches’ occasional use for religious purposes is enough to exempt them from property taxes. 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
Sample Corporate Transition Checklist This checklist outlines the details of a corporate merger. David Middlebrook