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Income

Charitable contributions, Unrelated Business Income Tax (UBIT), sales taxes, restricted gifts

Top 3 Most Confusing Tax Issues for Clergy

Top 3 Most Confusing Tax Issues for Clergy Member access only

What new—and veteran—ministers and treasurers need to know to file taxes correctly and receive maximum tax benefits.
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.
Q&A: Are Items Sold in Our Church’s Welcome Center Considered Unrelated Business Income?

Q&A: Are Items Sold in Our Church’s Welcome Center Considered Unrelated Business Income? Member access only

What to know before stocking up on T-shirts and coffee mugs with your church logo.
Q&A: How should my church handle a donation of a US Savings Bond?

Q&A: How should my church handle a donation of a US Savings Bond? Member access only

The church may not issue a charitable contribution receipt.
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IRS Wins Ruling Against Church for Misclassifying Employees Member access only

Tax Court says the tax-collection agency acted properly in assessing penalties against a church.
Integrating Tax Reform for 2018—and Beyond

Integrating Tax Reform for 2018—and Beyond Member access only

Ten notable changes, and what they mean, for churches and their employees.
Ten Tax Developments Affecting Churches and Clergy in 2018

Ten Tax Developments Affecting Churches and Clergy in 2018 Member access only

Housing allowance challenge, tax reform top this year’s list of unfolding changes.
Q&A: What Counts as a Tax-Deductible Donation?

Q&A: What Counts as a Tax-Deductible Donation? Member access only

What is—and isn't—tax-deductible for donors who attend a church fundraising event.
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Tax Court Rejects Pastor's Attempt to Avoid Taxes Through Vow of Poverty, Salary Renunciation Member access only

The use of funds for personal purposes indicates dominion and control, even over an account titled in the name of a church or other religious organization.
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Religious Corporation's Attempt to Block IRS Summons Rejected by Federal District Court Member access only

This case provides a helpful review of some of the protections of the Church Audit Procedures Act that were set forth in section 7611 of the tax code.
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Coffee Shop Founded by a Pastor Fails to Qualify for Tax-Exempt Status Member access only

A predominantly commercial enterprise will not qualify for tax-exempt status if its principal activities are indistinguishable from competing for-profit entities, even if it engages in occasional or insignificant activities in furtherance of its religious mission.
Q&A: How Should We Handle our Pastor's Club Dues?

Q&A: How Should We Handle our Pastor's Club Dues? Member access only

The answer depends on the purpose of the club.

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