Income Archives | Church Law & Tax

Seven key facets of unrelated business income tax (UBIT) that every pastor and church leader should understand.

The Editors

It's natural to want to bless volunteers with cash, gift cards, and gifts. But how you do it matters to you, them and the IRS.

Frank Sommerville

Correctly report tax liability with this helpful reference guide.

Richard R. Hammar

Understand how selling certain items may affect your church's tax burden as it pertains to unrelated business income.

Frank Sommerville

Understand the tax and legal rules for giving monetary gifts to pastors, including IRS reporting requirements and donation guidelines.

Frank Sommerville

Discover why churches must comply with Form 8822-B requirements, including timely updates to the IRS about responsible party changes.

Richard R. Hammar

Key insights on how the commerciality doctrine impacts churches' revenue-generating activities and tax-exempt status.

John R. Throop

Answers about the often misunderstood world of unrelated business income.

Michael E. Batts

Key considerations for running a business in a church, including tax implications, liability risks, and zoning compliance.

Richard R. Hammar

Key considerations for churches renting facilities, including how rental income is taxed and how to protect tax-exempt status.

Elaine L. Sommerville

How churches can properly account for and handle taxes on a pastor's preaching resources sold through church gift shops.

Vonna Laue

Key insights into exceptions to sales tax exemptions for churches, including when to pay and collect sales tax on transactions.

Frank Sommerville

Understand fiduciary duties for church investments and strategies to safeguard funds and ensure compliance.

Richard R. Hammar

A tax ruling sheds light on how churches and church treasurers should handle certain accounting processes.

Richard R. Hammar