Court: No Housing Allowances for Second Homes
Ruling reverses controversial 'Driscoll' decision.
Property Tax
The IRS Addresses the “Neighborhood Land Rule”
What a church must know about income from unused property.
Failure to File for Property Tax Exemption
Property tax exemptions can't be granted retroactively.
Tax Court Addresses Housing Allowances for Clergy with Two Homes
Driscoll v. Commissioner, 135 T.C. No. 27 (2010)
Q&A: Tax Status of Pastor’s Housing Allowance
Are housing expenses that are paid by the church before being designated considered taxable or nontaxable income?
Q&A: Dissolution of Church’s Personal Property
How can our church be sure that the donated assets from another church are legally transferable?
Property Tax Exemption for Leased Facilities
Church property leased to another nonprofit organization may still be tax exempt.
The American Recovery and Reinvestment Act of 2009
Church Law & Tax Report 2009-07-01 The American Recovery and Reinvestment Act of 2009 Richard
Property Tax Exemption
To be exempt from taxation, property must be regularly used for church purposes.
The Risk of Losing Church Property in a Tax Sale
Recent case illustrates need for churches to monitor the tax status of their property.
Taxation—Church Property
The Pennsylvania Supreme Court ruled that a church's parking lot was exempt from property taxation.
Taxation—Church Property
A Kansas court denied a property tax exemption to a church that allowed a for-profit corporation to conduct a child care program on church property.
Taxation—Church Property
An Illinois court ruled that a storm drainage service charge based upon the amount of a property owner's run-off surface was a fee, not a tax.
Taxation—Church Property – Part 2
New York's highest court ruled that four parsonages owned by a church were all exempt from property tax.
Taxation—Church Property
A Pennsylvania court ruled that a church's fellowship hall that was used for weekly Bible study classes constituted "religious worship" and therefore was exempt from property taxes.
Taxation—Church Property
A Tennessee court ruled that a church-owned home did not qualify for exemption from property taxation.
Taxation—Church Property
An Illinois court ruled that a church-owned home used primarily as a residence for a teacher in the church's school did not qualify for exemption from property taxation.
Court Denies Tax Exemption to Vacant Church Property
Property had not been "used predominantly for charitable or religious purposes."
Washington Court Addresses Taxation of Parsonages
Parsonages are only tax exempt when the pastor resides there, court rules.
Taxation—Church Property
The New Hampshire Supreme Court ruled that a church-operated campground did not qualify for exemption from property tax, except for a small chapel.