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

FederalFederal

US Tax Court Fines Pastor $2,500 for “Frivolous” Tax Argument Member access only

This case highlights some of the most important provisions of federal tax law pertaining to ministers.
Richard R. Hammar
Tax Developments to Note in 2022

Tax Developments to Note in 2022

How to prepare—and comply—for the upcoming tax season in the months ahead.
The Editors
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 R. Hammar
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.
Richard Hammar
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.
Michael E. Batts
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.
Frank Sommerville
FederalFederal

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.
Richard R. Hammar
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.
The Editors
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.
Richard R. Hammar
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.
Michael E. Batts
FederalFederal

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.
Richard R. Hammar
South CarolinaSouth Carolina

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.
Richard R. Hammar
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