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Tax

Gain valuable understanding of how unique, and often confusing, tax laws apply to churches and clergy, plus timely information on how to comply.

Feature Articles

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Guiding Bivocational Ministers Through the Tax Maze

Guiding Bivocational Ministers Through the Tax Maze Subscriber access only

Special considerations for ministers who also work outside the church.
Facing a Future Without the Clergy Housing Allowance

Facing a Future Without the Clergy Housing Allowance Subscriber access only

Ways churches can prepare should this tax benefit ever go away.

Tax Calendar

Important deadlines for churches and ministers

June 30, 2018

Now is a good time to review the 2018 housing or parsonage allowances designated for all ministers ...

June 15, 2018

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment for 2018 by this date. A similar rule applies in many states to payments of estimated state taxes. Nonminister employees of churches that filed a timely Form 8274 (waiving the church’s obligation to withhold and pay FICA taxes) are treated as self-employed for Social Security, and accordingly are subject to the estimated tax deadlines with respect to their self-employment (Social Security) taxes unless they ask their employing church to withhold an additional amount of income taxes from each paycheck that will be sufficient to cover self-employment taxes (use a new Form W-4 to make this request).
Tax Topics
  • Church Expenses
    Receipts, reimbursements, mileage, IRS audits
  • Church Income
    Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts
  • Clergy
    Exemptions, filing tax returns, housing allowance, definitions, withholdings, penalties, audit risk, estimated taxes, Social Security reporting requirements, taxable income, love gifts, retirement gifts
  • Exemption
    501(c)(3), property tax, sales tax, political activity
  • Payroll & Benefits
    Taxable and nontaxable
2018 Church & Clergy Tax Guide

2018 Church & Clergy Tax Guide Subscriber access only

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.
Preventing Top Tax Pitfalls

Preventing Top Tax Pitfalls Subscriber access only

Learn the background you need on tax laws to know what questions to ask.