Church Finance

“This annual church legal checklist is designed to help church leaders identify governance weaknesses, compliance gaps, and emerging legal risks before they escalate.” - C.Leaders

“While the guidance applies broadly to all tax-exempt groups, churches and conventions or associations of churches receive some meaningful accommodations based on their religious natures.” - C.Leaders

“All told, 50 developments and changes should be noted by churches and clergy for 2025 federal tax returns and 2026 year-round compliance. We’ve highlighted the first five here.” - C.Leaders

“Unfortunately, many pastors know all too well, members meetings are not always joyful or unifying. Therefore, pastors may dread them, forecasting the hostility they are about to encounter from unhappy members.” - 9 Marks

“The FBI’s Internet Crime Report shows cyber crimes steadily rising over the last five years…. Here is a list of high-tech schemes and how churches can protect their congregations.” - MinistryWatch

“Most of the time, fraud doesn’t begin with bad intentions. It often starts with a lack of oversight or one person carrying too much responsibility. Over time, those gaps can open the door for mistakes or misuse. Add in life pressures or financial struggles, and the temptation to cut corners can be real.” - Baptist Press

“These incidents were far from isolated, as churches and nonprofits both large and small increasingly find themselves in the cross-hairs of email scammers.” - MinistryWatch

“According to a Lifeway Research study of U.S. Protestant pastors, almost 3 in 4 say their congregation collects physical offerings by passing something around at the worship service.” - Lifeway

“While few public examples exist of the actual enforcement of these rules over the years by the Internal Revenue Service (IRS), churches and church leaders still should understand the prohibitions and limitations, including any potential tax consequences triggered by them.” - C.Leaders

Related:

“Ministers living in church-owned parsonages may also incur housing expenses beyond their designated allowance. Churches should consider amending the allowance to cover these additional expenses for the remainder of the year.” - C.Leaders