Is Airfare for a Short-Term Missions Trip Tax Deductible? Understand the rules for taxes on mission trip airfare, including what’s deductible for participants and donors under IRS guidelines. Frank Sommerville
The Tax Code’s “No Inurement” Limitation Failure to meet certain conditions can jeopardize a church's exempt status. Richard R. Hammar
Taxes on Gifts to Pastors: What Churches Need to Know Understand the tax and legal rules for giving monetary gifts to pastors, including IRS reporting requirements and donation guidelines. Frank Sommerville
How to File Form 6056 Discover the steps large employers need to take to file Form 6056 under the ACA requirements. Richard R. Hammar
How You Describe Your Church May Affect Tax Exemption Learn how describing your church in business terms may affect its tax exemption status. Michael E. Batts
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
Annually Reviewing W-4s for Church Employees An annual review of W-4s by church employees can best address changes affecting their tax situations. Richard R. Hammar
Can We Be Penalized for an Inflated Property Value? What churches and donors should know about penalties for property overvaluations. Richard R. Hammar
How to Establish a 501(c)(3) Ministry at Church Explore the key steps for establishing a 501(c)(3) ministry at your church to expand your programs and comply with tax laws. Michael E. Batts
When Ministers Fail to File Taxes Our pastor has not filed a tax return in years—what should we do? Richard R. Hammar
Are Personal Uses of Church Equipment by Staff a Taxable Benefit? Occasional personal use of church equipment may qualify as a de minimis benefit and not be taxable. Here’s what church leaders need to know. Richard R. Hammar
Church-to-Church Donations of Property How can our church be sure that the donated assets from another church are legally transferable? Frank Sommerville
Are Church Employee Service Awards Taxable? Church employee service awards can be tax-free if they meet IRS qualifications. Here’s what churches need to know. Richard R. Hammar
How Is Rental Income Taxed for Churches? Key considerations for churches renting facilities, including how rental income is taxed and how to protect tax-exempt status. Elaine L. Sommerville
Church-Provided Life Insurance for Pastors: Tax Implications Explained Churches offering life insurance to pastors must follow tax rules—learn how to stay compliant. Elaine L. Sommerville
Understanding the Tax Rules for Valuing Volunteer Labor Learn why the value of volunteer labor isn't tax deductible and how churches can show gratitude for donated services. Michael E. Batts
Q&A: What Basic Guidelines Can We Follow to Audit Our Own Record keeping? A checklist of items to cover when reviewing your church's financial books. Vonna Laue
What Churches Should Know About No Interest Loans What are the tax implications or potential penalties of doing so? Richard R. Hammar
Form 990: Does Your Church Need to File This IRS Form? A comprehensive guide on whether churches must file Form 990, including exemption criteria and legislative updates. Richard R. Hammar