Clergy and Ministers: Tax Considerations

To reap the tax benefits extended to clergy and ministers by the IRS, a taxpayer must fit the IRS definition of minister and perform certain duties. We’ll take a deep look into the definition of who is deemed a minister, types of income, the treatment of housing allowances, and other considerations.

2 CPE credits.

Last Revision: March 2024

$32.00
  

Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

To reap the tax benefits extended to clergy and ministers by the IRS, a taxpayer must fit the IRS definition of minister and perform certain duties. We’ll take a deep look into the definition and the duties, examining activities that might look ministerial in nature but really don’t rise to the level of being classified as such, as well as who is deemed a minister, the treatment of housing allowances, and other considerations.

After completing this course, you will be able to:

  • Recognize who among your clients will be considered a minister for tax purposes;
  • Understand how a minister’s income will be classified and taxed per classification;
  • Understand how to achieve compliance in the reporting of a minister’s income;
  • Recognize other tax-beneficial perks for ministers

CPE Facts

Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
NASBA 2 Self-Study Taxes N/A 103137
CTEC 2/0 Self-Study Federal Tax Law 3038-CE-0334 3038
IRS 2 Self-Study Federal Tax Law FQTGU-T-00648-24-S FQTGU
Texas State Board of Accountancy 2 Self-Study Taxes 100384 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Other Details
Last Revision March 2024
Course Expiration The CPE portion of this course expires one year from date of purchase
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