Employment Eligibility Verification
Key Point. Employers are required by law to confirm the identity, and eligibility to work,
Reporting Requirements
Accounting for Depreciation
Key point 7-19. The Financial Accounting Standards Board (FASB) requires nonprofit organizations to recognize the
Federal Law
Key point 6-04.02. A church may have a number of reporting obligations under federal law,
State Law
Key point 6-04.01. Churches may have a number of reporting requirements under state law. One
Unincorporated Associations
In general, any church that is not a corporation is an unincorporated association. The term
Reporting Requirements
Churches may be subject to a number of reporting requirements under state and federal law.
Income Taxes
Key point 1-03.02. Most ministers should report their federal income taxes as employees, because they
Child Abuse Prevention and Reporting: Protecting Your Church in the #MeToo Era
Webinar Recording: Create a plan for your church to help prevent child abuse and sexual harassment.
Child Abuse Prevention and #MeToo: How to Protect Your Church
What to consider as you create plans and policies.
Why Domestic Violence in the Home Endangers Your Church
Step one: acknowledge that it happens.
Should All Meal Expenses for Church Pastors and Staff Get Reimbursed?
Deciding when meal expenses for church pastors and staff should get reimbursed.
IRS Proposes Changes to Substantiation Rules for Charitable Contributions
Clarifying what the agency has proposed—and what it could mean for churches.
Filing the 6056 Return
Filing 6056 returns is a requirment for applicable large employers under the Affordable Care Act.
Electronic Reporting Now Required for Foreign Accounts
Churches with $10,000 or more abroad must note change.
Boy Scouts Had Legal Duty to Disclose Molestation
Its failure to do so could expose liability for individual acts of molestation.
When Ministry Becomes Business
How to know when a new bookstore or childcare center will attract IRS attention.
Ensuring Donors Get Their Due
Churches must include key, timely language to keep donations deductible.
Form 1099-R Improvement Could Lead to Enhanced Compliance
Form clarification could provide billions toward closing the tax gap.
Q&A: Annually Reviewing W-4s for Church Employees
An annual review of W-4s by church employees can best address changes affecting their tax situations.
Q&A: Social Security Benefits and Retirement Age
How does my age at retirement affect my Social Security benefits?