Resource Articles

Payroll and Tax Filing Resources

• Unrelated Business Income and How it Affects Your Ministry
• Religion, Politics, and the Tax Code
• What Pay Records Should Ministries Keep?
• Q: How can our ministry identify an independent contractor for tax purposes?
• Outsmart Payroll Cyber Thieves
• Changes to Overtime Pay
• How to Find a Payroll Company You Can Trust
• 403(b) Retirement Plans – What Ministries Need to Know
• Cell Phone Reimbursement Policies
• Can a Part-Time Employee Be Paid a Salary?
• Cash Gifts to Ministry Staff Could Be Wrapped Up in Reporting Requirements
• DIY Church Payroll: Avoid Costly Mistakes
• Does My Pastor Fill Out a W-4?
• Dual Tax Status - What Does It Mean for the Reporting of a Pastor's Wages?
• Employee Benevolence - If Our Church Gives a Gift to One of Our Employees Is It Taxable?
• Expense Reports - Are You Doing Them Correctly?
• Housing Allowance - Who Qualifies?
• Housing Allowance - Proper Designation
• Housing Allowances - Reporting on Tax Forms
• IRS Warns of Dangerous W-2 Email Scam
• Payroll and the Church: 5 Things That Ministries Get Wrong
• Payroll Tax Checklist for Ministries (Checklist)
• Reloadable Prepaid Cards -An Alternative to Direct Deposit for Employee Payroll?
• Tax Payments – Do you know where your tax payment is?
• Tax Reform: Encourage Employees to Check Their 2018 Withholdings
• The I-9 and W-4: Pay special attention to these documents
• Tips to Boost Employee Records Organization
• Unemployment Benefits For Church Employees
• Withholdings - Life Events Affect Taxes

Employee and Volunteer Management Resources

• Workers' Compensation Laws
• Q: What steps should we take before letting an employee go?
• Paying Church Employees Overtime
• How to Pay Church Employees
• Q: Does the Fair Labor Standards Act (FLSA) apply to our ministry?
• Who's Exempt From Wage and Hour Laws?
• FLSA Risk Assessment Chart
• A Health Care Reimbursement Option Now Available
• Housing Allowances: Check Your Paycheck
• Overtime: Does Your Ministry Comply?
• Worker Classification – Use Caution When Classifying Workers

Affordable Care Act Reporting Resources

• What is Affordable Care Act Reporting?
• What Does Full Time and Full Time Equivalent Mean?
• Health Care: Employer Payment Plans No Longer Allowed Under ACA
• Affordable Care Act Changes W-2 Reporting

Additional Resources

• The Employee Retention Credit: An Overview for Ministries
• FLSA Overtime Calculator Advisor
• IRS Tax Guide for Churches & Religious Organizations
• Ministerial Tax Issues by GuideStone Financial Resources
• Pay-Go My Account Instructions
• U.S. Department of Labor
• U.S. Department of Labor, Wage and Hour Division
• Your Ministry's Guide to Claiming the Employee Retention Credit
• Your School's Guide to Claiming the Employee Retention Credit