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10 Key Tax Developments Affecting Churches and Pastors in 2022

What you need to understand for 2021 filing and 2022 compliance.

10 Key Tax Developments Affecting Churches and Pastors in 2022
Image: Marilyn Nieves | Getty

Editor's Note: This article is part of the Advantage Membership. Learn more on how to become an Advantage Member or upgrade your membership.

There were several important tax developments in 2021 that affect tax reporting by ministers, church staff, and churches for the upcoming tax-filing season as well as reporting and records-keeping requirements in 2022 and beyond.

The top ten developments are explained in this article as well as the 2022 Church & Clergy Tax Guide, which also covers 53 other developments.

1. Status of the housing allowance

In March 2019, a federal appeals court rejected an atheist group’s challenge to the constitutionality of the ministers housing allowance. Gaylor v. Mnuchin, 919 F.3d 420 (7th Cir. 2019). The atheist group did not appeal this ruling, and there have been no further legal challenges. The housing allowance remains intact and is the most valuable ...

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