Church Law & Tax
Encourage giving within your church by informing your donors about the tax deductions they could claim by properly reporting their charitable contributions.This resource's easy-to-use question and answer format will educate your donors by providing information on: records required to claim contributions contribution limits laws for claiming volunteer work and retreats how to determine which year to claim donations, and more. This resource now includes two versions to allow easier sharing through worship services and email/e-newsletter communications: A PDF version. Simply use the PDF version to print the quantity you desire and place an insert in your church bulletins, newsletters, mailboxes, contribution receipts, or statements. A JPG version. For convenient digital distribution, use the JPG version to share via email.
Are you searching for dependable resources to help you navigate the complexities of church financial and tax matters? Our comprehensive resources offer the essential knowledge you need to confidently lead and ensure your church's financial operations are sound. Church Finance Pro Package Includes Church Finance: The Church Leader's Guide to Financial Operations - This updated 2nd edition provides you with the information and resources to successfully lead your church’s financial operations in keeping with your church’s unique mission and purpose. 12 Law & Tax Guidelines for New Ministers - Features a convenient Q&A format and is written in understandable and concise language. Get the insights you need to make potentially significant legal and financial decisions with confidence. Church Compensation, Second Edition: 2023 Updates - Elaine Sommerville’s Church Compensation will be your how-to-guide as you plan out every aspect of your church’s employee compensation plan. This bundle gives you 20% off these products.
In this updated and expanded edition of Church IT, authors Nick Nicholaou and Jonathan Smith provide valuable insights from their decades of experience serving churches and ministries. They give practical guidance on careful, strategic approaches for leveraging IT effectively to advance the church’s mission. The book covers timely, relevant topics, including: Staffing strategies such as outsourcing and volunteers Processes for selecting hardware and software Approaches to WiFi, disaster recovery, monthly maintenance tasks, and security Ways AI can strengthen ministry Whether you lead a church or work as an IT professional in a faith-based organization, Church IT will equip you with knowledge and tools to manage your church’s resources well and maximize the impact of fulfilling its God-given mission.
“It all starts with mission and purpose.” These opening words by author Mike Batts sum up the proper role of financial administration in the church. Financial administration is a critically important and unique calling. Church Finance: The Church Leader’s Guide to Financial Operations provides you with the information and resources to successfully lead your church’s financial operations in keeping with your church’s unique mission and purpose. Whether you’re new to the role or experienced, you’ll appreciate Mike’s come-alongside style blended with proven expertise. Whether you serve as treasurer, accountant, controller, CFO, business administrator, executive pastor, finance committee member, or in any other role responsible for church financial operations, Mike will help you: Evaluate and adapt your budget in keeping with your church’s mission and purpose Reduce and manage expenses wisely Create practical and effective financial reports for decision-makers Use key metrics for financial health that work for almost any church Manage the liquidity and financial position of your church Understand and properly administer nontraditional gifts including restricted, planned, deferred, noncash, and other types of gifts Understand the ins and outs of alternative revenue sources Properly establish compensation for your leaders and staff Use and manage debt, plus negotiate debt terms with a lender Maintain sound internal controls Understand the fundamentals of federal tax law for churches Determine what tools and practices (audits, accreditation, etc.) are available to enhance accountability Employ ministry-wide risk management Understand and evaluate insurance coverage And much more What's new and why you should update to the 2nd edition of Church Finance: Tax information is updated to reflect the major changes arising from the Tax Cuts and Jobs Act Accounting and financial reporting information is updated to reflect recent changes in generally accepted accounting standards (GAAP) New sample GAAP financial statements and notes All-new chapter on financial policies for churches with multiple sample policies Sample conflicts-of-interest policy Sample giver privacy policy Sample gift acceptance policy Sample budget administration policy Sample record retention guidelines for churches Sample executive compensation-setting policy Sample fraud, dishonesty, and whistle-blower policy And more Updated content on alternative revenue sources All-new chapter on compensation and benefits for churches All-new chapter on tax compliance for churches All-new chapter on risk management for churches
While it's true that political activities and speech by churches and pastors are a Constitutional right, the Internal Revenue Code specifically prohibits certain activities by tax-exempt entities like churches. Violations range from excise taxes to the revocation of an organization's federal tax exemption. This easy-to-understand PDF is designed to help churches and church leaders understand the top prohibitions and limitations, and make informed decisions on what they can, and cannot, do on the political front.
Order your copy of the 35th Annual Church & Clergy Tax Guide! Known as the most comprehensive, accurate yet easy-to-understand tax guide available for church leaders you will find yourself regularly referencing key topics, charts, sample forms, and real-life illustrations for all your tax and legal questions during tax season and throughout the year. Find comprehensive help understanding United States tax laws as they relate to pastors and churches with Richard Hammar's 2024 Church & Clergy Tax Guide. Tax law in general is highly complex and ever changing. Add to that the many unique rules that apply to church and clergy and you're set up for a challenging task that requires an expert's guidance. The guide helps: Prepare 2023 tax returns Understand tax laws Correctly report federal income taxes and social security taxes Distinguish relevant exemptions Reduce tax liability The guide helps church treasurers, board members, bookkeepers, attorneys, CPA's and tax practitioners: Define "income" for the church Handle and report employee business expenses Understand the substantiation rules that apply to charitable contributions and designated contributions Grasp federal tax reporting requirements that apply to churches and church employees Beyond help preparing annual tax returns ministers, churches, and their advisers find the guide indispensable throughout the year with in-depth coverage on: Charitable contributions Clergy retirement plans Social Security taxes Church reporting requirements Housing allowance Business-expense reimbursements
No matter the size of your church, it is important to make sure you are properly compensating your church’s staff. Therefore, it is crucial to have a clear understanding of what makes an effective and government compliant compensation plan. From establishing a sound payroll and benefits system, navigating the 2021 IRS updates and HRA plans, and accounting for new special minister compensation issues, things can get complicated. That said, Elaine Sommerville’s Second Edition of Church Compensation, with 2023 updates, will be your how-to-guide as you plan out every aspect of your church’s employee compensation plan. In this guide you’ll learn how to: Create policies governing compensation Determine FLSA worker classification Develop a tax compliant payroll system Evaluate and determine benefit plans Set-up and compare Health Reimbursement Arrangement (HRA) plans Establish a ministerial housing allowance Interpret and apply rules for payroll deposits, reporting, and withholding Address special minister compensation issues including love gifts, sabbaticals, and expense reimbursement plans Comply with government regulations Manage the tax and legal nuances related to church workers
Have you ever done an internet search on church liability, federal reporting requirements, incorporation, employment laws, negligence, counseling, the legal authority of pastors, or any other legal concern your church is facing only to come up with too many results with conflicting advice? If so, Pastor, Church & Law is your definitive answer on every legal issue your church could face. Richard Hammar, attorney and CPA specializing in legal and tax issues for churches and clergy, reviews thousands of legal cases relevant to churches each year and has compiled the conclusions into the most comprehensive and practical legal reference for churches and clergy. ------ Additional Tools: Be sure to explore the Pastor, Church & Law: Supplement - A complimentary add-on reflecting recent developments in this legal space. NOTE: This download will be automatically added to all orders of the Pastor, Church & Law book. (If you didn't receive your supplement, please click here). Download the Free companion Pastor, Church & Law: Study Guide to further your understanding.
You've completed your theological training. You're eager to serve God and His church with your gifts and talents. So why is someone asking if you want to opt-out of Social Security? If you're like most new ministers, you're probably overwhelmed by the legal and tax issues that confront you in the ministry. Who is a minister for federal tax purposes? Should I report my taxes as an employee or as self-employed? What is the housing allowance? What are the tax consequences of living in a church-owned parsonage? What is the clergy-penitent privilege? What legal requirements apply to the performance of marriage ceremonies? Look to church law and tax expert and Richard R. Hammar for the answers you'll need to begin your ministry with legal and financial clarity and integrity. 12 Law & Tax Guidelines for New Ministers features a convenient Q&A format and is written in understandable and concise language. Get the insights you need to make potentially significant legal and financial decisions with confidence.
Did you know pastors and other church staff may be required by law to report child abuse and that laws on this vary state by state? This resource will guide you through finding how each state defines child abuse, who is required to report abuse, and—if a person is required to report—details on requirements on what must be done, according to the law, including: How to report abuse. Find out if your state requires you to call or allows you to fill out a digital form. Where to report abuse. Different states may require reporting to different agencies. How soon you are required to report abuse. Some states require reporting abuse "immediately"—others may allow for more time. If clergy-penitent privilege applies. Learn how the clergy-penitent privilege affects the mandatory reporting requirement in each state. Penalties for not reporting and if there's civil liability for not reporting. Not reporting abuse when you're a mandatory reporter could result in criminal charges and civil lawsuits. If your identity can be revealed after you report abuse. All 50 states and the District of Columbia are covered in this resource. In addition to this information, an article explains 22 facts about child abuse reporting laws to help you understand them.
Church leaders are faced with an overwhelming number of questions related to keeping the church safe, legal, and financially sound. Richard Hammar receives thousands of questions every year and shares his answers to 20 of the most widely asked and relevant tax and finance questions for church leaders.
What Churches Need to Understand about the Legal Limitations of Waivers and Release Forms Introducing Church Issues—an in-depth resource created to help church leaders gain clarity and direction on a specific topic that challenges religious freedoms or exposes a congregation to legal risk. Does your church use waivers and release forms for events and activities, especially ones involving children and youth, thinking it will prevent a lawsuit? Unfortunately, many church leaders get lulled into a false sense of security about these documents which explains why personal injuries remains one of the top reasons churches end up in court each year. It's crucial for church leaders to understand what these documents do—and don't do—based on statutes and court decisions made nationwide. In Church Issues: Waivers and Release Forms and Church Liability attorney Richard Hammar addresses: Purposes of waivers and release forms; Legal requirements for a valid form; Reasons why courts generally disfavor the use of release forms, and Special matters a church should address whenever a release form is used in conjunction with children and youth activities. Included: Valuable 16-point checklist to follow when creating and using waivers and release forms (there are no sample forms included). The step-by-step guidance of this checklist, along with the explanations Hammar provides, offers a tangible framework that leaders can use in tandem with qualified local legal counsel to reduce the legal and risk liabilities that their churches may face. WHO SHOULD READ THIS? Senior and Executive Pastor Board members Children's and Youth Ministry Leaders Missions Board Leaders
When parents leave their children in your care, can they be sure their children are safe? Do you have pertinent information about parents and their children in case of an emergency? If someone new arrives to pick up a child, how do you know if they're authorized to do so? Don't let your children's area remain vulnerable to security breaches and crisis situations. This download will teach you how to establish check-in procedures that keep children safe and parents at ease.
Whether it's one staff member or hundreds, churches usually must negotiate wages and benefits. With tight budgets, it is sometimes a struggle to set competitive pay rates and provide benefits to employees. Learn about key aspects of compensation planning for church employees, including consideration of non-monetary rewards for your staff's hard work.
This resource highlights a stand-alone article from the pages of Church Law & Tax Report. In this Feature Report Michael E. Batts, an Editorial Advisor for Church Law & Tax Report and the president and managing principal of Batts Morrison Wales & Lee, P.A., provides a comprehensive, easy-to-understand analysis of how unrelated business income, and the possible taxes owed from it, works for churches. EXCERPT:Your church's annual fall festival is two months away, and you are looking for creative and appropriate ways to generate income from it. You get a call from a local car dealer who is familiar with your festival. The dealership offers to be the exclusive sponsor of the event by paying your church $20,000, so long as you recognize it as the exclusive sponsor by placing a large sign at the entrance with the following message: "Tri-City Motor Company; Exclusive Sponsor; tricitymotorcompany.com." The dealer also wants to display six new vehicles at the entrance of the festival as a part of the arrangement.Can you accept the dealer's offer without jeopardizing the church's tax-exempt status? If you do, is the $20,000 payment taxable as unrelated business income to the church? You may be surprised by the answers to this and other questions answered in this feature report about the often misunderstood world of unrelated business income.
About 15 percent of all churches have been, are being, or will be victimized by an unscrupulous employee or member. Further, all denominations and churches, regardless of size, are susceptible and have suffered and/or will incur losses. Use this download to understand how to protect your church's assets.
Today more and more church board members are being sued. As a church board member it is crucial for you to be aware of the ways you can expose yourself to personal legal liability. In this resource by Richard Hammar, you'll discover steps you can take to protect yourself.
Church leaders and boards can take relatively simple, yet effective steps to reduce the likelihood of child sexual abuse. Implementing a preventive program can provide a safe and secure environment for the children to whom your church has been entrusted, and help reduce the legal risk and liability. Learn signs of abuse and abusers, how to develop a prevention plan and training, and how to implement procedures. Table of Contents: Introduction: The Church's Legal VulnerabilityThe facts about child sexual abuse lawsuits in churches Chapter 1: Defining Abuse and AbusersSigns of abuse and abuser profiles Chapter 2: Developing a Prevention PlanGuidelines for screening and supervising workers, and responding to allegations of abuse Chapter 3: Training and Implementation Procedures9 steps for safeguarding your church through training and education
Learn why it is essential your church develop a risk management strategy and how to implement the strategy in your church. CONTENTSPart 1: Developing a Risk Management Strategy Part 2: Implementing the Risk Management Strategy
Though nearly every church has insurance coverage, many church leaders lack confidence in their understanding of their policies and the terminology associated with them. As you gain a better understanding of church insurance, as well as your church's specific needs, you are making progress toward better safeguarding your ministry. When it comes to insurance, you must be informed.