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Payroll & Benefits

Taxable and nontaxable

The Employee Retention Credit: Helpful Benefit or Significant Risk?

The Employee Retention Credit: Helpful Benefit or Significant Risk? Member access only

A legitimate, COVID-era tax credit available to churches could offer huge cash benefits—but beware potential predators.
The Editors
How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules

How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules Member access only

Meanwhile, ‘Catch-Up’ limits increase, and employers soon can help employees more as they deal with student debt.
Richard R. Hammar
Tax Developments to Note in 2022

Tax Developments to Note in 2022 Member access only

How to prepare—and comply—for the upcoming tax season in the months ahead.
The Editors
FederalFederal

Charity Founder’s Wife Heavily Penalized for Excess Benefit Member access only

Tax Court upholds more than in penalties and taxes for unreported compensation left uncorrected.
Richard R. Hammar
IRS: Churches with Employer Identification Numbers Must Keep Information Current

IRS: Churches with Employer Identification Numbers Must Keep Information Current Member access only

Prompt updates can help avoid unnecessary interest charges and penalties, deter fraudulent activity.
The Editors
Applying the Ministerial Exception to Church Employees
Part 1 of 6

Applying the Ministerial Exception to Church Employees Member access only

Understanding this key legal doctrine, how it works, and when it matters—or doesn’t—for specific positions.
Frank Sommerville
Developing Strong Job Descriptions for Employees and Volunteers
Part 2 of 6

Developing Strong Job Descriptions for Employees and Volunteers Member access only

Well-crafted job descriptions are critical to each church’s mission and proper functioning.
Frank Sommerville
Internships: Blessings or Blind Spots?
Part 3 of 6

Internships: Blessings or Blind Spots? Member access only

Here’s how churches can avoid tripping up on important legal, tax, and risk management issues with interns.
Frank Sommerville
The Importance of a Legally Sound Employee Handbook
Part 4 of 6

The Importance of a Legally Sound Employee Handbook Member access only

A handbook not only protects the church and its staff—it also helps create a healthy relationship between employer and employee.
Frank Sommerville
Key Loan Forgiveness Program Change May Help Church Workers with Student Debt
Read the Latest Update

Key Loan Forgiveness Program Change May Help Church Workers with Student Debt Member access only

Education department expands eligibility after 2017 Trinity Lutheran decision—but acceptance is still no certainty.
Matthew J. Branaugh
Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees

Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees Member access only

A look at how the recent withdrawal of the Independent Contractor Rule by the Biden administration affects churches.
Richard R. Hammar
How Churches May Benefit from COVID-19 Relief’s Employee Retention Credit

How Churches May Benefit from COVID-19 Relief’s Employee Retention Credit Member access only

If certain criteria are met, congregations, nonprofits, and schools are potentially eligible to receive thousands of dollars.
 Kaylyn Varnum, Michele Wales, and Mike Batts
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