Several recent developments affect tax reporting and filings by ministers, church staff, and churches in the new year and beyond—and all are found in the 2023 Church & Clergy Tax Guide.
For Church Law & Tax’s Advantage Members, find a deeper overview of 10 key developments covered in the tax guide.
Among the highlights church leaders should note heading into 2023:
Status of the housing allowance
Tax Court cases
Why several cases decided by the Tax Court and federal courts offer cautions for church leaders regarding frivolous tax arguments, embezzlement, and more.
Why a Florida court case underscores the Internal Revenue Service’s (IRS) power to impose tax liens on ministries.
Declining audit rates
Private letter rulings
Social Security exemptions
Whether ministers who previously sought exemption from Social Security can now seek to revoke the exemption—and how.