How do you respond to my fellow minister’s comment: “I do __________ and the IRS has never questioned me”?
Oh, you hear this one too? :^) My typical response—“just because you haven’t been caught yet, doesn’t mean the IRS will excuse your ignorance, nor will the Lord excuse your willful neglect for God’s command to pay tribute to whom tribute is due.” Of course, the basis for the tax actions you take must be the Internal Revenue Code established by the Congress and the decisions that courts have handed down. The IRS gives its opinions, as well, in Revenue Rulings, Regulations, and other documents. In addition to your professional tax preparer, the following resources may be helpful:
Church and Clergy Tax Guide, by Richard R. Hammar (www.churchlawtoday.com)
Worth’s Income Tax Guide for Ministers, by B.J. Worth (www.worthfinancial.com)
Zondervan’s Minister’s Tax and Financial Guide, by Dan Busby (www.zondervan.com)
This information is provided as a service of MinistryCPA.org to ministers and Christian ministries. Please contact us or your personal professional advisor to determine how this information may apply to your own situation.