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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

from our newsletters
Making Sense of the Tax Cuts and Jobs Act

Making Sense of the Tax Cuts and Jobs Act Member access only

What tax law changes mean for church employees and donors.
Richard Hammar Reviews Top 10 Tax Changes

Richard Hammar Reviews Top 10 Tax Changes Member access only

What to know for 2018 filing and 2019 compliance.

Tax Calendar

Important deadlines for churches and ministers

June 30, 2019

Now is a good time to review the 2019 housing or parsonage allowances designated for all ministers ...

June 15, 2019

  • Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment for 2019 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).
If an Outside Group Uses Our Building, Will that Jeopardize Our Property Tax Exemption?

If an Outside Group Uses Our Building, Will that Jeopardize Our Property Tax Exemption? Member access only

Seven questions to help understand the potential implications of these arrangements.
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

ChurchSalary

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Church IT

Church IT Member access only

Learn how to find the best solutions when choosing software and hardware for your church.
Best Practices for Receiving Charitable Contributions

Best Practices for Receiving Charitable Contributions  Member access only

Practical help and clear understanding on issues surrounding charitable contributions.