Mail Order Churches Key point 5-01.02. A “mail order church” is a sham organization that is created in
Shoes, Blenders, Toasters and More— Deducting Donated Household Items Deducting donated household items is not as simple as it seems and may actually be more trouble than it's worth. Bobby Ross Jr.
Responding to the Elimination of the Business Expense Deduction This tax reform change might mean it’s time to start an accountable reimbursement plan. The Editors
Pastors Can No Longer Itemize Deductions for Business Expenses What you should know in light of recent tax reform. The Editors
Q&A: What Counts as a Tax-Deductible Donation? What is—and isn't—tax-deductible for donors who attend a church fundraising event. Michael E. Batts
Q&A: Will a Plaque Recognizing a Donor’s Contribution Prohibit a Tax Deduction? "Mere recognition" does not nullify a deduction. Richard R. Hammar
$65 Million Charitable Contribution Deduction Denied by IRS Donor not entitled to a charitable contribution deduction because it was unable to meet the strict substantiation requirements Richard R. Hammar
Q&A: Is Airfare for a Short-Term Missions Trip Tax Deductible? For the participant buying a ticket for him/herself, the airfare is tax deductible as a volunteer expense. Frank Sommerville
Q&A: Are Tax Deductions Allowed for Silent Auctions? Yes, but you must make sure the receipts you issue are appropriate under the circumstances. Michael E. Batts
Q&A: Are Donations Given for a New Minister of Music Tax Deductible? Tax-deductible donations can be designated for a specific ministry purpose. Vonna Laue
Substantiating Noncash Contributions Requirements churches and donors must know and follow. Michael E. Batts
Deduction Denied Due to Lack of Proof Tax court says couple couldn't substantiate contributions to church. Richard R. Hammar
Q&A: Is a Pastor’s Holy Land Trip Tax Deductible? Specific rules dictate the tax treatment for pastors and donors. Matthew Branaugh
Funding Foreign Activities Seven legal areas that trip up churches—and how to navigate them. Frank Sommerville
New Simplified Option for Deducting Home Office Expenses Rule may apply to pastors and church staff that conduct work from home. Michael E. Batts
The Deductibility of Pastors’ Business Expenses Tax Court addresses substantiation requirements for clergy taxes. Richard R. Hammar
Donor Denied $25,000 Charitable Deduction Why specific substantiation requirements must be followed to claim a charitable contribution deduction on tax returns. Richard R. Hammar
IRS Simplifies Home Office Tax Deductions Four requirements for ministers' eligibility. Richard R. Hammar
Will Churches Find Relief From Taxes? Highlights from the American Taxpayer Relief Act of 2012. Richard R. Hammar
Unpacking the American Taxpayer Relief Act of 2012 What churches must know about the last-minute 'fiscal cliff' deal. Richard R. Hammar