The Tax Code’s “No Inurement” Limitation Failure to meet certain conditions can jeopardize a church's exempt status. Richard R. Hammar
Court Dismisses Atheist Challenge to Filing Exemptions for Churches Judge cites federal appeals court’s rejection of housing allowance challenge. Matthew Branaugh
Kentucky Court’s Ruling Favors Churches, Clergy Judge’s opinion may shed light on how Wisconsin housing allowance appeal may go. Ashley Moore
Q&A: Can Ministers “Opt Out” of Obamacare? Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act. Richard R. Hammar
Calculating Overtime Incorrectly paying employees can leave churches exposed to lawsuits. Kathleen Turpin
Making the Most of a Housing Allowance Understand how and when to designate a housing allowance. Richard R. Hammar
Q&A: Is Form 990 Required for Churches? Several organizations are exempt from this reporting requirement Richard R. Hammar
Q&A: Limits on Housing Allowance Can our pastor buy a home—and live in the parsonage? Richard R. Hammar
Court: No Housing Allowances for Second Homes Ruling reverses controversial 'Driscoll' decision. Richard R. Hammar
Q&A: Social Security Exemption Does a Social Security exemption apply to past secular work? Richard R. Hammar
Are Group Exemption Rulings Threatened? Debunking false claims about tax exemptions for thousands of churches. Richard R. Hammar
Does Your Church Owe Taxes on Alternative Revenue? Answers about the often misunderstood world of unrelated business income. Michael E. Batts
Tax Court Addresses Housing Allowances for Clergy with Two Homes Driscoll v. Commissioner, 135 T.C. No. 27 (2010) Richard R. Hammar
Q&A: Housing Allowance on Two Homes Can a housing allowance be applied to more than one home? Richard R. Hammar
Assessing the Tax Relief Act What should churches note when preparing taxes for 2010 and beyond? Richard R. Hammar
Q&A: Running a Business at Church Should we allow a church member to run a business on church property? Richard R. Hammar
Q&A: Amending a Housing Allowance Can we increase our pastor's housing allowance during the year? Richard R. Hammar