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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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Integrating Tax Reform for 2018—and Beyond

Integrating Tax Reform for 2018—and Beyond Subscriber access only

Ten notable changes, and what they mean, for churches and their employees.
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.

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
ChurchSalary

Receive a customized salary report for up to 15 different ministry positions. Learn how your church should compensate based on size, budget, location, and employee work experience.

Using Social Media Safely

Using Social Media Safely Subscriber access only

Policies to keep your church staff and members safe when using social media.
20 Finance Questions Churches Ask

20 Finance Questions Churches Ask Subscriber access only

Richard Hammar shares his answers to 20 of the most widely asked and relevant tax and finance questions for church leaders.