Resource Articles

Navigating COVID-19

• The Employee Retention Credit: An Overview for Ministries
• Your School's Guide to Claiming the Employee Retention Credit
• Your Ministry's Guide to Claiming the Employee Retention Credit
• Applying for PPP Loan Forgiveness
• COVID-19 Relief Act, Round Two Highlights
• CARES Act Allows Ministries to Defer 2020 Payroll Taxes
• Social Security Recipients to Automatically Receive Stimulus Payments
• Take Advantage of Giving Incentive During the COVID-19 Crisis
• The CARES Act: An Overview for Ministry Organizations
• COVID-19: Employment Concerns
• Giving in Digital Times
• A Message to Our Customers
• COVID-19 Prevention and Planning
• COVID-19: How Will Emergency Sick Leave and Family Leave Affect Ministry Payroll?

Payroll and Tax Filing Resources

• 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
• Identifying Independent Contractors for Tax Purposes
• IRS Warns of Dangerous W-2 Email Scam
• Pay Records Ministries Should Keep
• Payroll and the Church: 5 Things That Ministries Get Wrong
• Payroll Tax Checklist for Ministries (Checklist)
• Religion, Politics, and Tax Code
• 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
• Unrelated Business Tax
• Withholdings - Life Events Affect Taxes

Employee and Volunteer Management Resources

• Exemptions from Wage and Hour Laws
• FLSA: Does the Fair Labor Standards Act Apply to Your Ministry?
• FLSA Risk Assessment Chart
• A Health Care Reimbursement Option Now Available
• Housing Allowances: Check Your Paycheck
• Overtime: Does Your Ministry Comply?
• Paying Church Employees
• Paying Church Employees Overtime
• Steps to Take Before Letting an Employee Go
• Worker Classification – Use Caution When Classifying Workers
• Workers' Compensation Laws – Common Questions

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

• FLSA Overtime Calculator Advisor
• IRS Tax Guide for Churches & Religious Organizations
• Ministerial Tax Issues by GuideStone Financial Resources
• U.S. Department of Labor
• U.S. Department of Labor, Wage and Hour Division