Each of the links below will open a PDF file that addresses that issue.
These documents are intended to provide churches, ministers, and church leaders with accurate and current information about the subjects covered. The information is not intended to be sufficient for dealing with every specific legal and tax situation, and the reader should not rely upon these documents as a substitute for competent advice from a tax or legal professional.
All documents have been revised as of January 2015
Basic Tax Concepts for Ministers
Who is a minister for tax purposes?
Is a minister an employee of the church or is a minister self employed?
What special tax provisions apply to ministers?
What financial issues change when one is ordained as a minister?
Is it OK for a minister to opt out of Social Security? by Russell Moore
Financial Support for Ministers & Church Employees
Should a church offer a minister a LUMP-SUM PAY PACKAGE?
How churches typically structure financial support for ministers
Sample church policy regarding financial support of staff
How to structure financial support for church employees in 4 steps
SBC Compensation Study
Ministers’ Financial Support Worksheet
HOUSING: Basics of housing for ministers
HOUSING: Housing Allowance Estimate Form
HOUSING: Sample Housing Allowance Notification Form
RETIREMENT: Retirement contributions for church employees
INSURANCE: Insurance for church employees
SOCIAL SECURITY: Social Security for ministers & church employees
EXPENSES: How to cover ministry-related expenses
EXPENSES: Sample church expense reimbursement policy
EXPENSES: Ministry-Related Expense Form
Checklist to evaluate your church’s financial support for ministers
Sample financial support plans for ministers
Voluntary tax withholding by ministers
Moving expenses for a minister
Educational assistance for ministers & church employees
Severance pay for ministers and church employees
MINISTERIAL TAX QUESTIONS: Answers to common questions
IRS Reporting Issues
Issues re: Providing Medical Coverage
Other Church Financial Issues
Handling money in the church: Basic internal controls for every church
The Church Treasurer
Church Financial Policy Model by Keith Hamilton
Record Retention: How long should records by retained by the church?
Workman’s Compensation: Are churches required to have it?
UBIT: Unrelated Business Income by Churches
Financial Support Worksheet for Ministers & Church Employees
Minister’s Housing Allowance Estimate
Sample notification of housing allowance from church to minister
Sample church expense reimbursement policy
Ministry-Related Expense Form
SBC Compensation Study
GuideStone Financial Resources, SBC (for numerous additional resources)
Tax Guide for Ministers & Churches
Health Care Reform: How it applies to churches
IRS Tax Guide for Churches & Religious Organizations
Evangelical Council for Financial Accountability
Church Law & Tax
Employee Benefit Corporation (for FSAs & HRAs)
GuideStone’s Property & Casualty Insurance (through Brotherhood Mutual)
This page has info on basic tax concepts for ministers. Is a minister an employee? Are minister’s taxes different? Ministers are an employee for income tax and self- employed for social security. Ordained minister have different taxes. Minister’s salary, housing, and housing allowance are unique in tax laws for churches and ministers. Financial Support for Ministers is unique. Minister’s retirement plans, insurance if unique. IRS reporting for churches, ministers is unique. Ministers do voluntary income tax withholding. Church Financial Policies have different needs. Handling money in church is unique. Accountable Reimbursement of expenses for ministers is needed. SBC Compensation study should be used. Tax Guide for Ministers, churches should be used. This page has info on workman’s compensation for churches, unrelated business income for church, record retention for churches. Rules about charitable contributions are there. How to complete a minister’s W-2 form is there. How to report to the IRS is included. Church treasurers have much information to help. Information on Flexible Spending Plans, FSAs, Health Reimbursement Plans, HRAs, and Health Savings Accountsl, HSAs is included. Other financial issues for ministers and church deal with a minister’s moving expenense, educational assistance for ministers, severence pay for ministers. Ministers Social Security, Minsiter’s Housing, Minister’s retirement, minister’s taxes, and minister’s pay packages are all covered. How to pay a minister is critical.