Join now to access this member-only content
Become a Member
Already a member? Log in for full access.
Ministers are not exempt from paying federal income taxes. Since 1943 (Murdock v. Pennsylvania, 319 U.S. 105), the United States Supreme Court has ruled that the First Amendment guaranty of religious freedom is not violated by subjecting ministers to the federal income tax.
Still, ministers have tried to argue against this ruling for decades. The courts have rejected every attempt by them (some with only mail-order credentials) to claim that they are exempt from the payment of income taxes. Such ministers wrongly assume that because certain of their income may be exempt from withholding of taxes, this also means they're exempt from paying taxes. One case helps clarify this common misunderstanding.
A federal court rejected a couple's claim that they were entitled to an exemption from federal income tax because they "labor for the ministry." The court concluded, "Income ...
Related ResourcesVisit Store
CARES Act and CAA Table
A Side-By-Side Look at COVID-19 Economic Relief
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.
Church Compensation - Second Edition
From Strategic Plan to Compliance
12 Law & Tax Guidelines for New Ministers
Essential knowledge to ensure legal and financial clarity and integrity in ministry.
