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Trusted Guidance for Pastors and Church Leaders
Clergy tax, church payroll and HR guidance from the team at Clergy Financial Resources, updated as the rules change.
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Itemize or Take the Standard Deduction? A 2026 Guide for Ministers Who Own Their Homes
New rules for 2026, including a higher state and local tax cap and changes to charitable deductions, make this a good year for homeowner ministers to compare itemizing with the standard deduction before December 31.
Year-End Giving Statements: What Churches Must Include for 2026
Starting in 2026, many church members who don’t itemize can deduct their cash gifts. Here’s what treasurers need to include in year-end giving statements, and when they must go out.
Helping Your Pastor With Health Insurance: The Right Way to Reimburse Premiums
Reimbursing a pastor’s individual health insurance premiums informally can trigger steep IRS penalties. A QSEHRA offers small churches a tax-free, compliant alternative.
Paying Guest Speakers and Pulpit Supply: A Year-End Guide for Church Treasurers
Guest preachers, visiting musicians and pulpit supply are part of church life, but they come with reporting rules. Here is how the new $2,000 Form 1099-NEC threshold works for 2026 payments and what treasurers should gather before January.
The Deason Rule: Why Some Ministry Expenses Aren’t Fully Deductible
If you earn wedding, funeral or guest-preaching fees and also receive a tax-free housing allowance, a decades-old Tax Court rule limits how much of your ministry expenses you can deduct. Here is how the Deason rule works and how to plan around it.
Year-End 403(b) Planning for Ministers: Making the Most of 2026
Retirement contributions offer ministers a rare double benefit: they reduce income tax and, for church contributions, are not subject to self-employment tax. Here is what to review before December 31 to make the most of your 2026 403(b) limits.
2027 Social Security Figures Are Out: What They Mean for Ministers
The Social Security Administration has announced its 2027 figures, including a $192,300 wage base and a 3.6% cost-of-living increase. Here’s how the changes affect ministers’ self-employment tax, retired pastors who keep serving, and planning for the year ahead.
Retired Ministers and the Housing Allowance: Keeping a Valuable Benefit in Retirement
Retirement doesn’t have to mean the end of the minister’s housing allowance. Here’s how retired pastors can exclude church retirement income from tax as housing, the limits that apply, and the mistakes to avoid.
Church Treasurers: How Voluntary Withholding Can Spare Your Pastor an April Surprise
Ministers’ pay isn’t subject to mandatory withholding, which often leads to a large tax bill in April. A voluntary withholding agreement lets the church help the pastor cover both income tax and self-employment tax through payroll.
Congress Passes the Clergy Act: A Second Chance at Social Security for Ministers
If you’re a minister, you may have seen the headlines about a bill that could change the retirement picture for clergy. The good news is that there’s no need to panic. Ministers who opted out of Social Security years ago may soon get a one-time chance to opt back in. On September 30, 2026, the…
Year-End Payroll Checklist: Preparing Your Pastor’s W-2 the Right Way
Ministers’ W-2s follow special rules, from blank Social Security boxes to optional housing allowance reporting in Box 14. Here is a year-end checklist to help church treasurers get 2026 forms right before the February 1, 2027 deadline.
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