Church and Clergy Taxation

This course is a practice-focused, four-module program on the federal tax rules that apply specifically to ministers and to the churches and religious organizations that employ them. Coverage moves from the functional test that determines minister tax status and the housing allowance exclusion under Section 107, through the sharp distinction between a minister’s personal Form 4361 self-employment tax exemption and a church’s separate Form 8274 FICA election, into correct church payroll and Form W-2 reporting, and closes with unrelated business income tax and the real scope of a church’s Form 990 exemption.

This course assumes general familiarity with individual and business federal income tax preparation and IRS administrative procedure. Course content is grounded in IRS Publication 517, the Instructions for Form 4361 and Form 8274, and Internal Revenue Code Sections 107, 1402, 3121, and 511–514.