The Tax Code’s “No Inurement” Limitation
Failure to meet certain conditions can jeopardize a church's exempt status.
Tax, Clergy
Are Donations Given for a New Minister of Music Tax Deductible?
Understand the tax implications of donations for individual ministers and how to ensure compliance with IRS rules for deductibility.
How Should Churches Handle Taxes for Dual-Role Ministerial Employees?
A church employee cannot be both ministerial and nonministerial for tax purposes—here’s how to determine the correct classification.
Do Lapsed Credentials Affect a Minister’s Housing Allowance?
Discover how lapsed credentials impact a clergy housing allowance and steps to navigate eligibility.
Can a Minister Who Previously Opted Out of Social Security Change Their Mind?
Explore whether clergy can reverse their Social Security opt-out decision and the rules that govern this process.
The Risks of Taking Social Security Early
Understand the risks of early Social Security benefits and explore your options for withdrawal or suspension.
Treating Ministers as Non-Ministers for Social Security
How to handle it when a church staffers asks to begin contributing into Social Security.
Understanding Holy Land Trip Tax Deduction Rules
Discover when a pastor’s Holy Land trip is taxable and how IRS rules define deductible travel expenses.
Should Ministers Prepare Their Own Tax Returns?
Discover whether ministers should prepare their taxes themselves or hire a professional, plus tips to avoid mistakes.
Neglecting to “Render Unto Caesar”
Discover essential steps for clergy tax filing, including estimated payments and how to avoid penalties for noncompliance.
Classifying Ministers for Payroll Tax Purposes
Understanding the special rules for classifying ministers for payroll tax purposes.
Six Questions to Ask When Exempting a Minister from Social Security
Essential questions and filing tips for ministers seeking a Social Security exemption through Form 4361. Understand the process and make informed decisions.
The Deductibility of Pastors’ Business Expenses and Substantiation Requirements
Pastors must meet strict substantiation requirements to claim deductions for business expenses like home offices and travel.
When to Designate a Pastor’s Housing Allowance: Key Guidelines
Understand when to designate a pastor's housing allowance and comply with IRS rules effectively.
Allocating a Housing Allowance: Guidelines for Churches
Understand the essentials of allocating a housing allowance, the number one tax benefit available to clergy today.
Foregoing Salary for a Tithe
How clergy taxes apply to pastors who choose to forego part of their salary for a tithe.
Foregoing a Full Salary and Clergy Taxes
How clergy taxes apply when pastors decline part of their agreed salary.
Can a Church Offer Free Preschool Tuition Only to the Pastor’s Children?
Churches with preschools must follow IRS guidelines when offering tuition benefits to staff. Learn the tax rules and eligibility requirements.
Understanding Form 4506: Requesting Copies of Tax Returns
Discover how to request past tax returns using Form 4506, along with free transcript alternatives and expedited options for disaster victims.
Taxes on Special Occasion Gifts for Ministers
Understand the tax implications of special occasion gifts to ministers and the church's responsibilities for proper handling and reporting.