Clergy

Non-accountable Reimbursement Plan

If the church or religious organization reimburses or advances the employee for business expenses, but the arrangement does not satisfy the three requirements of an accountable plan, the amounts paid to the employees are considered wages subject to FICA taxes and...

Payment of Employee Ministry Expenses

A church or religious organization is treated like any other employer as far as the tax rules on employee business expenses. The rules differ depending upon whether the expenses are paid through an accountable or non-accountable plan, and these plans determine whether...

Set Your Internship Up for Success

Summer months aren’t too far away and college students everywhere are already searching for that perfect internship to help build their resume. Besides the college credit, though, internships help develop and grow the next generation of ministry leaders. So how do you...

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