Tax Talk: Tax Rules for Members of the Clergy

Serving in ministry often means serving in business as well. Clergy occupy a unique position under the federal tax code, with tax responsibilities that differ significantly from those of traditional employees and many self-employed individuals.

This presentation provides a practical overview of the tax issues affecting ministers and other religious leaders, including taxable income, housing allowance (parsonage exclusion), self-employment tax, filing requirements, common deductions, and compliance pitfalls. Participants will gain a clearer understanding of how to effectively manage the business side of ministry while remaining compliant with IRS requirements.