Q&A: Officiating Weddings How do I report income for officiating wedding ceremonies if I'm no longer employed by a church? Frank Sommerville
Q&A: Is Our Pastor’s Discretionary Account Considered Taxable Income? Such discretionary funds are full of potential payroll and accounting pitfalls. Elaine L. Sommerville
Q&A: Rental of Church Facilities Does charging money for ministry space threaten our tax exempt status? Elaine L. Sommerville
Q&A: Renting Church Property for Business Use Should our church rent space to a member for use as a meeting room? Richard R. Hammar
Q&A: Churches and Form 990 How do you know if your tax exemption status is still valid with the IRS? Michael E. Batts
Maximizing a Major Tax Benefit for Ministers It's time to check—and possibly amend—2009 housing allowances. Richard R. Hammar
Exceptions to Sales Tax Exemption There are times when churches pay—or collect—sales tax. Frank Sommerville
Q&A: Consequences of a Church’s Political Participation What happens if we lose our tax-exempt status? Richard R. Hammar
Q&A: What Would Happen If We Lost Our Tax-Exempt Status? I am aware that churches risk the loss of their tax-exempt status if they participate
Employees Who Claim Tax-Exemption and Donating to Mission Trips Should we honor an employee's request to discontinue withholding taxes? Richard R. Hammar
The Exemption of Ministers from Social Security The Tax Court issues an important decision. Richard R. Hammar
Q&A: Are We Automatically Exempt Because We Are a Church? Many churches seek recognition of tax-exempt status from the IRS because it offers assurance that the church is recognized as exempt and qualifies for related tax benefits. Richard R. Hammar
New Reporting Requirement for Small Charities Will churches be required to file IRS Form 990-N? Richard R. Hammar
Proposed Legislation Would Simplify College Tax Credits Complex tax breaks discourage qualified students from claiming benefits. Richard R. Hammar
The Risk of Losing Church Property in a Tax Sale Recent case illustrates need for churches to monitor the tax status of their property. Richard R. Hammar
The IRS Political Activities Compliance Initiative Church Law and Tax 2006-09-01 The IRS Political Activities Compliance Initiative Richard R. Hammar, J.D., 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