Church & Clergy Taxes

Church & Clergy Tax Guide - This comprehensive guide by Richard R. Hammar includes information on charitable contributions, tax on unrelated business income, clergy employment tax status and housing exclusion, business expenses, church payroll reporting requirements and more. The guide can be purchased at www.churchlawtodaystore.com.

Health-care tax credit
A summary for local churches regarding the small business health-care tax credit contained in the Patient Protection and Affordable Care Act (PPACA) is available from the General Board of Pension and Health Benefits. The summary contains examples and explanations and is meant to be an illustrative user’s guide.

General Council on Finance and Administration's (GCFA) tax packet
Download GCFA's clergy tax packet which includes:

  • Tax information for clergy
  • Tax information for churches
  • Business expenses and reimbursements

Other tax resources:

IRS and U.S. government

Internal Revenue Service (IRS): www.irs.gov

 

View a video about understanding clergy compensation and taxes by the Lewis Center for Church Leadership.