Substantiating Gifts of Property Insufficient substantiation can cause the loss of a charitable contribution deduction. Richard R. Hammar
How the Pension Reform Legislation Affects Your Church The 10 most important changes for churches and church staff. Richard R. Hammar
The Tax Increase Prevention and Reconciliation Act of 2005 Church Law and Tax 2006-07-01 The Tax Increase Prevention and Reconciliation Act of 2005 Richard Richard R. Hammar
Katrina Emergency Tax Relief Act of 2005 Act provides incentives for charitable donors, relief for hurricane victims. Richard R. Hammar
Tax Court Applies “Deason Rule” to Minister’s Business Expenses Rule reduces ministers' business expense deduction. Richard R. Hammar
Tax Court Denies Deduction for Donation of Computer Equipment to a Church Donor failed to appraise equipment or meet substantiation requirements. Richard R. Hammar
IRS Ruling Provides Helpful Guidance for Designated Gifts Clarification provided for gifts that are earmarked for specific individuals. Richard R. Hammar
Properly Reporting Year-End Contributions for Tax Purposes Generally, checks backdated for December but received in January must be reported with the new year's contributions. Richard R. Hammar
IRS Addresses Substantiation of Charitable Contributions What church treasurers need to know. Richard R. Hammar
White House and Congress Reach Deal on Aid to Charity What church treasurers need to know about the CARE Bill. Richard R. Hammar
Has Your Staff Completed New W-4 Forms? Check with all nonminister employees that this important task is complete. Richard R. Hammar
The Economic Growth and Tax Relief Reconciliation Act of 2001 What church treasurers need to know. Richard R. Hammar
The Economic Growth and Tax Relief Reconciliation Act of 2001 Over 440 tax code changes-here is what church leaders need to know. Richard R. Hammar
What Church Treasurers Should Know About Gifts of Stock (Part 2) Churches and donors need to know the applicable tax rules. Richard R. Hammar
What Church Treasurers Should Know About Gifts of Stock (Part 1) Churches and donors need to know the applicable tax rules. Richard R. Hammar
Failure to Remit Withheld Taxes to IRS Impacts Employer, Not Worker Churches that withhold compensation to cover taxes are liable for that amount, court rules. Richard R. Hammar
Tax Court Addresses Clergy Income and Expenses, Again Recent court ruling highlights several important guidelines for church treasurers. Richard R. Hammar