Housing Allowance Resolution for Pastors A housing allowance is a the most important tax benefit for pastors. Use this resolution to help set a housing allowance for pastors in 2026. Richard R. Hammar
Designating a Housing Allowance for 2026 Designating a housing allowance is a critical part of every church's pastoral compensation package and a key tax benefit for pastors. Richard R. Hammar
Key Tax Dates September 2022 Make quarterly estimated payments and meet monthly or semiweekly requirements. Richard R. Hammar
IRS Bumps 2025 Business Use Mileage Rate to 70 Cents Per Mile The IRS has once again increased the business use mileage rate. Moving, medical, and charitable rates remain unchanged. The Editors
What We Know: Tax Payments and Filings for Churches and Individuals How the coronavirus is affecting the current tax season—and beyond. The Editors
Top 3 Most Confusing Tax Issues for Clergy Discover the top 3 confusing tax issues for clergy and practical tips to handle them effectively. Richard R. Hammar
Rich’s 15 Must-Knows for Pastors: Accountable Reimbursement Arrangements Review the four specific requirements for business expense reimbursements. Richard R. Hammar
Rich’s 15 Must-Knows for Pastors: Housing Allowances Understand how to properly set this significant pastoral benefit. Richard R. Hammar
Rich’s 15 Must-Knows for Pastors: Exemption from Self-Employment Taxes Learn what this exemption includes and why few ministers qualify for it. Richard R. Hammar
Another Option for Tax Preparation: Enrolled Agents Explore how enrolled agents provide affordable and expert tax preparation for pastors and church leaders. Matthew Branaugh
What Are the Penalties for Pastors Who Do Not Pay Taxes? Discover the penalties pastors face for not paying taxes and how to avoid legal and financial consequences. Richard R. Hammar
Payroll Rules for Housing Allowances: Can a Pastor Set Up a Housing Allowance on Two Payrolls? Can pastors set up housing allowances on multiple payrolls? Learn the rules and requirements here. Richard R. Hammar
Can a Church Reject a Minister’s Housing Allowance Request? Can churches reject a minister’s housing allowance request? Learn the rules and best practices to handle these situations. Ted Batson
Key Considerations for Clergy Compensation and Tax Planning Discover essential tax and compensation considerations for clergy, including salary structuring, housing allowances, and equity planning for retirement. Richard R. Hammar
Who Is a Minister for Federal Tax Reporting Purposes? Understand the IRS’s five-factor test to determine ministerial status for federal tax reporting. Richard R. Hammar
Guiding Bivocational Ministers Through the Tax Maze Key tax tips for bivocational pastors to manage dual roles and stay compliant. Bobby Ross Jr.
Should We Make a Bargain Sale of Church Property to the Pastor? This action could create taxable income in the amount by which the property's fair market value exceeds the bargain sale price. Richard R. Hammar
What if Our Minister Requests a Housing Allowance that Exceeds His Total Salary? What should churches do if a minister’s housing allowance request exceeds their salary? Find IRS-compliant solutions here. Vonna Laue
The Pastor’s Sabbatical and Tax Implications Pastor sabbaticals are valuable ministry tools, but they have tax implications every church leader should know. Elaine L. Sommerville
Can an Interim Minister Receive a Housing Allowance? Can an interim minister receive a housing allowance? Learn IRS guidelines and eligibility requirements here. Elaine L. Sommerville