Better understand how to assist religious organizations in keeping their exemption and what pitfalls to look.
Although churches and other religious organizations are generally tax exempt, tax is a pervasive issue for religious organizations and clergy. Attendees can expect to gain a deeper understanding of the taxation of clergy and churches. Especially in regard to assisting religious organizations keep their exemption, what pitfalls to look for when representing a religious organization, and how to assist religious organizations if they are subject to tax inquire by the Internal Revenue Service. This workshop is critical for practitioners who represent churches or clergy members.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Background Information and Definitions
- What Is a Religious Organization
- What Is a Church
- Who Are the Clergy
- Recognition of Tax-Exempt Status Under § 501
- Organizational and Operational Tests
- Public Benefit Doctrine
Clergy Wages
- Reporting Rules
- Parsonage Allowance
- Social Security
- Exemption for Clergy
- Difference Between How Wages Are Reported V Social Security for Clergy
- Church Employees
The Charitable Contribution Deduction
- What Is a Charitable Contribution Under § 170?
- Substantiation Requirements
- Planned Giving Devices
Church Audits and § 7611
- General Prohibition of Audits of Churches
- Church Tax Inquiries Under § 7611
- Prohibition Against Repeated Examinations
Pitfalls
- Unrelated Business Taxable Income
- Excess Benefit Transactions
- Excess Executive Compensation
- Restrictions of Political Activates/ Campaigning
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on July 11, 2024.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Mark Mesler, Esq.
Asbury Law Firm
- Senior Counsel at Asbury Law Firm
- Retired Principal at Ernst & Young where he led the firm’s Tax Controversy practice for the Central and Southeast U.S.
- Over 35 years of experience working with the IRS in all matters, from the defense of the transfer pricing disputes to the abatement of penalties asserted against individuals
- Previous member of the Internal Revenue Service Advisory Council and served as Chair of the Large Business & International sub-group of IRSAC
- Had served as a trial attorney for IRS Chief Counsel
- Authored articles and delivered presentations on current tax examination issues, including practical implications of revenue procedures and valuation expert involvement in examination and appeals
- J.D. degree, Georgia State University; B.S. degree, Baptist University of America
- Can be contacted at [email protected] or 404-382-9942
Andrew R. Vazquez, Esq.
Asbury Law Firm
- Associate at Asbury Law Firm, Tax Counsel
- Practice focuses on federal and state tax controversies, tax litigation, business tax planning, corporate organization, estate planning, and probate
- Was the 2023 Chair of the Taxation Section of the State Bar of Georgia and is named a Best Lawyers 2021-2024 Ones to Watch for Tax Law
- Prior to joining Asbury Law Firm, had practiced in Atlanta representing clients in the resolution of federal and state individual income, corporate income, and employment tax issues
- Delivered presentation at the National Conference for Special Needs Planning and Special Needs Trusts, delivering insightful strategies on ‘Settling IRS Disputes Without Litigation’
- J.D. degree, Georgia State University College of Law; B.A. degree, Georgia State University
- Can be contacted at [email protected] or 404-382-9942
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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