Webcast: Church and Minister Taxation (CACMT16)
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When: 11/17/2016
10:30 AM until 6:00 PM
Where: Webcast
United States
Presenter: Robert "Butch" Rogers, CPA, MT

Online registration is closed.
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Acronym CACMT16
CPE 8 hours
Vendor CalCPA
Level Basic
Yellow Book No
Prerequisite None
Who should attend CPAs in public practice or serving as church treasurers or financial administrators.
Members $245
CPA Non-Members $375

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.


Churches may be tax exempt, but they aren't outside the reach of the IRS. Churches are responsible for reporting payroll, understanding the rules for charitable contributions, recognizing unrelated business income and filing the appropriate returns. Further, the tax rules for ministers—including who the IRS considers a minister—are complex, including parsonages and housing allowances; minister expenses; and Social Security for ministers.


  • Recognize rules for reporting payroll, including housing allowances, Social Security for ministers, employee expense reimbursements, retirement plans and fringe benefits.
  • Recall rules for charitable contributions.
  • Determine the concept of unrelated business income as it applies to churches.
  • Recognize IRS rules defining a minister of the gospel.
  • Identify rules regarding parsonages and ministers housing allowance.
  • Identify Social Security exemptions of ministers.


  • Tax-exempt status for churches
  • Payroll taxes and reporting requirements
  • Charitable contributions
  • Unrelated business income
  • Fringe benefits and employee expenses
  • Who the IRS considers a minister
  • Parsonages and housing allowances
  • Minister expenses
  • Social Security for ministers