Guidelines for renting church parking lots

There are specific guidelines for churches when renting out their parking lots. Here are some key points to consider: Purpose and Use: The rental activity should not interfere with the church’s primary mission and activities. It should be clear that the rental is for a purpose that does not conflict with the church’s exempt status….

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Qualifying Housing Expenses – IRC Section 107

Under IRC Section 107, the term “housing expense” for ministers includes costs associated with providing and maintaining a home. Unfortunately, the IRS has not published a defined list. Here are some detailed examples of specific expenses that can be considered for maintaining a home under IRC Section 107: Rent or Mortgage Rent Payments: Monthly payments…

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The Windfall Elimination Provision (WEP)

The Windfall Elimination Provision (WEP) The Windfall Elimination Provision (WEP) reduction has been effective since it was first enacted in 1983. However, it’s important to note that recent legislation has repealed the WEP. The Social Security Fairness Act, signed into law on January 5, 2025, ends the WEP effective December 2023. The Windfall Elimination Provision…

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2024 State Worksheets

2024 State Worksheets The state worksheet is designed to address the most current tax law changes within your state.  Please print and complete a state worksheet for your resident state. If you lived in multiple states, please complete a state organizer for each state.  This worksheet will assist you in gathering the state information needed…

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Should I issue Form W-2 or Form 1099-NEC for our minister?

Most churches will issue a Form W-2 to a minister for their compensation if the minister is considered an employee of the church. The determination of whether a minister is an employee or an independent contractor is crucial in deciding whether to issue Form W-2 or Form 1099-NEC. Here are the detailed guidelines and criteria…

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2023 State Worksheets

2023 State Worksheets The state worksheet is designed to address the most current tax law changes within your state.  Please print and complete a state worksheet for your resident state. If you lived in multiple states, please complete a state organizer for each state.  This worksheet will assist you in gathering the state information needed…

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Webinar – Church Payroll Reporting Copy

Clergy Financial Resources would like to invite you to a webinar designed to teach the best method for payroll reporting for the church. The webinar is designed for clergy who are interested in recognizing new ways to minimize their own tax liability, in addition to, gaining a better understanding of the current tax laws that affect clergy today. Each webinar will be led by a clergy tax professional and will last between 45 to 60 minutes based on the level of discussion during the session.

Time: One-to-One | Contact Office To Schedule
Topics: Church Payroll Reporting

Who Should Attend:

• Clergy 
• Associate Pastors
• Youth Pastors
• Seminary Students
• Lay Leaders
• Church Employees

What You Will Learn:

• Church Payroll Requirements
• Clergy W2 Forms
• Taxable and Nontaxable Income for Clergy
• Employee vs Self-Employed
• 941 Reporting
• and more…

Education level: Basic

If you would like to register more than one individual for this webinar, please enter the correct number of participants in the quantity box below, e.g. 2=two person, 3=three people, etc.

Schedule Webinar Training:

You can schedule your one-on-one by contacting our office directly to coordinate a convenient time

Clergy Financial Resources
Tax I Payroll I Bookkeeping I HR
11214 86th Avenue N.
Maple Grove, MN 55369

Tel: 1 (888) 421.0101
Fax: 1 (888) 876.5101

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Impropriety Policies

Impropriety Policies A true story that is every church leader’s worst nightmare: It was a weekday, and the police had just left the church office. The officers showed up unannounced and informed the staff that their visit was for the purpose of investigating an allegation of abuse in a children’s classroom from the previous Sunday….

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