Are Group Exemption Rulings Threatened? Debunking false claims about tax exemptions for thousands of churches. Richard R. Hammar
Clawing Out of the Recession How churches are faring during the slow economic recovery. Matthew Branaugh
A Valuable Tax Credit for Churches How Small Church Staffs May Benefit from a Health Care Reform Provision Richard R. Hammar
Does Your Church Owe Taxes on Alternative Revenue? Answers about the often misunderstood world of unrelated business income, also known as alternative revenue. Michael E. Batts
Q&A: Running a Business at Church Should we allow a church member to run a business on church property? Richard R. Hammar
How the IRS Determines If a Church Must Pay UBIT A look at why the unrelated business income tax exists, plus a case review that shows how the resulting tax code was applied to one church. Richard R. Hammar
Q&A: Charging Money for Special Events Can we set a ticket price for a church concert? Elaine L. Sommerville
Q&A: Rental of Church Facilities Does charging money for ministry space threaten our tax exempt status? Elaine L. Sommerville
Q&A: Accounting for Sales of Pastor’s Preaching Resources What is the proper way to allocate income of sales? Vonna Laue
The American Recovery and Reinvestment Act of 2009 (Part 2) Its impact on churches and church staff. Richard R. Hammar
Exceptions to Sales Tax Exemption There are times when churches pay—or collect—sales tax. Frank Sommerville
Your Finance Questions, July 2008 Q: One of our church employees has informed us that he considers himself to be
Q&A: Are Advertisements in an Anniversary Program Booklet Taxable Income? Selling advertisements in your church’s anniversary program book is perfectly legal, but there are two issues you need to consider. Richard R. Hammar
IRAs Off Limits to Bankruptcy Creditors Court rules IRAs fall under same protection as pension plans. Richard R. Hammar