Prepare for Your Church’s 2011 Budget
In today’s economy, setting up a church budget can be a challenging task. The 2010-2011 Compensation Handbook will help make sure your church staff will be fairly compensated.
When Are W‑2 and 1099 Forms Required to Be Filed.
When Are W‑2 and 1099 Forms Required to Be Filed Churches function as employers, contractors, and ministry organizations—but despite their nonprofit status, they are not exempt from federal payroll reporting laws. The IRS requires churches to properly classify workers and file W‑2 and 1099‑NEC forms each year, just like any other employer. Failing to follow…
2025 State Worksheets
2025 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…
2025 State Worksheets
State Worksheet Instructions The State Worksheet is designed to capture the most up-to-date tax law changes specific to your state. Please print and complete a worksheet for your resident state. If you resided in more than one state during the year, complete a State Organizer for each state. This worksheet ensures we have the necessary…
Bereavement Leave Policy
What should we include in a bereavement leave policy? Bereavement leave typically allows employees to take time off to grieve, make arrangements, or attend services following the death of a loved one. If you offer bereavement leave, we recommend having a policy that sets clear expectations and processes for requesting, approving, and using leave. Here…
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….
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…
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…
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…
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…