Tax Court Applies “Deason Rule” to Minister’s Business Expenses
Rule reduces ministers' business expense deduction.
Exemption
Recommendations of the Panel on the Nonprofit Sector
Church Law and Tax 2005-09-01 Recommendations of the Panel on the Nonprofit Sector Richard R.
IRS Addresses Ministerial Exemption from Social Security
Church Law and Tax 2004-05-01 IRS Addresses Ministerial Exemption from Social Security Richard R. Hammar,
Tax Court Addresses Employer-Paid Tuition
Education expenses are not necessarily a tax-free benefit.
Court Denies Tax Exemption to Vacant Church Property
Property had not been "used predominantly for charitable or religious purposes."
Washington Court Addresses Taxation of Parsonages
Parsonages are only tax exempt when the pastor resides there, court rules.
The IRS Tax Guide for Churches
The “Tax Guide for Churches and Religious Organizations” (the “Guide”) was updated in 2002 and
The Clergy Housing Allowance Clarification Act of 2002
Signed into law by the President on May 20, 2002 Article summary. A new law
Update on the Ministers Housing Allowance Case
Appeals court issues a surprising decision.
IRS Addresses Qualified Tuition Reductions
Reductions for church employees are not eligible for tax exclusions, IRS rules.
Substantiating Contributions of Property
Court rules "self-generated receipts" are not enough for substantiation requirements.
The Economic Growth and Tax Relief Reconciliation Act of 2001
What church treasurers need to know.
Property Tax Exemption Denied for Vacant Land
Court rules church had no clear use for one-acre tract.
Are Unaccredited Church Schools Exempt from Property Tax?
Yes, concluded a Washington court.
Top 10 Errors Made by Paid Preparers
Some errors resulted in additional taxes for the taxpayer.
Rent Does Not Always Make Church Property Taxable
Illinois court makes favorable ruling for churches renting to charities.
Audits—Churches
A federal appeals court ruled that the revocation of a church's tax-exempt status by the IRS could not be challenged.
Revoking an Exemption from Social Security
We have noted in previous issues of this newsletter that ministers who opted out of
Revoking an Exemption from Social Security
Church Law and Tax 2000-05-01 Revoking an Exemption from Social Security Richard R. Hammar, J.D.,
Federal Court: Revocation of Church’s Tax-Exempt Status Was Proper
Ruling upholds rare instance when IRS took away exemption for political activities.