IRS Again Alerts Employers to Improper ERC Claims Third parties are using aggressive tactics and lucrative promises related to ERC claims. The Editors
Advantage Member Exclusive Getting Ahead of the 2023 Tax Season On-Demand Webinar: Ten tax developments church leaders should know for filing taxes this year- and for meeting tax requirements for the year ahead.
Advantage Members 10 Key Tax Developments Affecting Churches and Pastors in 2023 What you need to understand for 2022 filing and 2023 compliance. Richard R. Hammar
The Tax Implications of Churches and Political Involvement The tax implications for churches that engage in political campaigns and legislative lobbying. Richard R. Hammar
Advantage Member Exclusive 12 Key Tax Developments for Churches and Pastors On-Demand Webinar: Getting ahead for 2021 tax-filing season and 2022 compliance. Richard R. Hammar
IRS Bumps 2023 Business Use Mileage Rate to 65.5 Cents per Mile No change to charitable mileage and qualified medical, moving mileage rates left alone. The Editors
The Top 6 Church Management Conferences for 2021 These events focus on key legal, finance updates for church leaders nationwide. The Editors of Church Law & Tax
IRS Announces 2021 Mileage Rates Church leaders can track and report mileage for proper reimbursement. The Editors of Church Law & Tax
Overview: Tax Developments of Note in 2021 Tax season is coming. Here's how to get prepared. Richard R. Hammar
Excess Benefit Transactions Learn what common practices may expose senior pastors to substantial excise tax. Richard R. Hammar
How Church-Run Coffee Shops, Bookstores, and Other Ventures Can Trigger Tax Liability Seven articles to help you understand unrelated business income. The Editors
Important Notice for Churches Involved in Disaster Relief Remind donors of special higher contribution deduction limits before they expire on February 18. Michele Wales, CPA, and Sophie Brown
Latest Form 990 Exemption Challenge Dismissed on Technical Grounds Atheist group targeting reporting exception for churches says it will resolve technical problems and try again. Matthew Branaugh
Evaluate Property Tax Exemptions Annually In many states, the first part of the year is the time to address property tax exemptions. From the staff of Batts Morrison Wales & Lee
“Parking Lot Tax” Officially Repealed A controversial 2017 provision affecting churches nixed through spending packages signed in late 2019. Elaine Sommerville, Frank Sommerville, and the Editors
Mastering Seventeen End-of-Year Tasks Use this to-do list to finish the year well and start 2023 right. The Editors
Q&A: Can We Give Additional Income to a Church Employee Who Opts Out of Our Medical Plan? Increasing an employee’s paycheck in lieu of participation may jeopardize your medical insurance plan for all participants. Elaine L. Sommerville
How New IRS Reform Affects Taxpayers Increased penalties, new improvements will affect all tax-filers, including pastors and staff members. Richard R. Hammar
Religious and Individual Giving Dipped in 2018 Newly released philanthropy report reveals decreases in giving that may, in part, be due to tax policy changes. Chris Lutes