Regarding Marriage, Employment or Volunteers – If it is the Churches Policy that church membership is a requirement to be involved in ANY church activity, this is the ultimate in having a “Fire wall” of protection from the homosexual activists, and aggressive sexual predators. And it’s legally defensible. Please see our article Safe Church Policy [...]
Can [should] the minister file IRS Form 4361 and exempt from self employment Social Security taxes [SECA] ? Much counsel has been offered on this subject, but we offer an additional perspective on how to view, and make a decision on this important issue. It is possible for a Minister of the Gospel, by filing an IRS [...]
A question I am frequently asked or, when I am doing a Church Administration seminar, I make it a point to bring this issue up is, “Who has authority to spend church funds?” Unless, and until, authority has been granted an individual by action of the Board, no person [the pastor; pastors wife; Board Members; [...]
I recently received an e-letter asking, “If the church is a 501(c)(3) entity, does the pastor have the right to appoint [and remove] members in position (for whatever reason)? or should such a process be done by way of a vote among the church membership or trustees?” I responded to that writer’s question with, “The [...]
There is a fear of the IRS, and in may cases, rightfully so. But the IRS cannot just arbitrarily “Come in” and investigate a church, unless they have a very good reason to do so. EG – if the church withholds payroll taxes and then does not report and send those monies in – this [...]
We write this as a rebuttal against those advocating the “Free Church” movement; Yes, I am aware of the “Free Church” concerns: Those who express a fear of incorporating the church, and being “501(c)(3).” Essentially, the proponents of the ‘Free Church’ movement argue that by incorporating, we are allowing “Caesar’’ into our church; Or [...]
The question often arises; can the church give gifts to the pastor, the church employees, or its staff members? How about gifts to faithful teachers, hard working volunteers, or to those attending our church for the first time? What should we keep in mind in giving gifts of “Benevolence to the homeless, or even our [...]
This is not a new subject, but I find that most churches are [for the most part] blissfully unaware of the HIPAA law, and it’s ramifications for the church. This law actually came into effect on April 14, 2003, so as I said this is not a new issue at all. Following is a bit [...]
Active Ministers of the Gospel, if they are properly credentialed, are privileged to receive a significant portion of their compensation as a ‘Housing Allowance,’ free of federal [and most states] income tax – IF – and that is what is explained in this article. The unwarranted perspective of the IRS is, that the heads of [...]
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“The HOW TO MANUAL is a remarkably prepared guide to church management with unusual insight regarding the needs of the church’s relation to governmental regulations. This manual gives timely information as a new congregation is being established.”

