Law
Pastor’s Housing Allowance Found Constitutional
Since 1954, pastors have been able to receive an annual Housing Allowance from their churches that is not subject to income tax. It is the most important tax benefit available to ministers and clergy, which the U.S. Treasury Department estimates saves $1 billion in taxes each year. The Freedom from Religion Foundation (FFRF) actively challenges […]
The Form 990 as Public Relations
Form 990 is the Internal Revenue Service filing required annually for most nonprofits. Since 2009, it has included questions that have little to do with the tax rules, but rather concern the organization’s purpose, activities, and governance. This makes the 990 Return not simply an accounting function. Instead, the 990 can be a strong public […]
The Supreme Court, “Professional Speech”, and the First Amendment
On June 26, 2018, just two days before the end of its term, the United States Supreme Court announced its decision in National Institute of Family and Life Advocates v. Becerra. The case had been closely watched, because it would decide lingering questions about free speech in the context of the national debate over abortion. […]
The Masterpiece Cakeshop Decision: The Supreme Court and Religious Freedom in the Marketplace
Few decisions from the United States Supreme Court this term were as anxiously anticipated as that in Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission. Everyone anticipated a close decision where the Court would balance religious liberty against discrimination based on sexual orientation. The decision announced on June 4, 2018 was not close and it […]
Using Your IRA in Tax Giving
In April, CPN began a series of articles of effective planning under the new tax law with a discussion of Donor Advised Funds. This month we return to charitable giving to discuss Individual Retirement Accounts. The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018. One of the biggest changes was […]
Donor Advised Funds Top Planning Tools Under New Tax Law
The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018. Economists argue over the winners and the losers, but one obvious loser was charitable donations and the charities that depend on them. The new tax law nearly doubles the standard deduction in 2018 — to $12,000 for singles and $24,000 for […]
Avoiding Sexual Harassment in the Workplace
Recent news stories have shed a brighter light on the very real problem of sexual harassment in the workplace. Failing to properly address sexual harassment creates an unsafe workplace and exposes the employer to substantial liability. There is nothing new about this issue. Liability under Title VII of the Civil Rights Act has existed for […]
Tolerance Is Most Meaningful When It’s Mutual – The Supreme Court Arguments in Masterpiece Cakeshop v. Colorado Civil Rights Commissions
The developing law concerning religious freedom and same sex marriage was argued before the United States Supreme Court on December 5, 2017 in the case of Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission. The case concerns Jack Phillips, a Colorado baker and the owner of Masterpiece Cakeshop, which he opened in 1993. In 2012, […]
The Impact of Tax Reform on Churches and Ministries
U.S. Supreme Court Justice Oliver Wendell Holmes famously said that “taxes are what we pay for a civilized society”; and those words are engraved on the front of the Internal Revenue Service building in Washington, D.C. That may be, but they are also an endless source of controversy and dispute. On November 2, 2017, the […]
The Trinity Lutheran Decision: The Supreme Court Expands Free Exercise Rights
The First Amendment of the United States Constitution has two provisions concerning religion: one prohibiting the government from establishing any religion; and the other guaranteeing each individual the free exercise of religion. On June 26, 2017, the United States Supreme Court issued its decision in Trinity Lutheran Church v. Comer, the leading case in the […]
