Religious organizations are unique from other exempt organizations not
only with regard to their organization, but also as to governance and tax
issues. This program will provide an overview of organizational and
governance issues that arise when working with religious organizations including
both centralized and de-centralized structures. We will also discuss
recent hot topics in governance including restructuring and real estate sales
due to economic demands.
In the second half of our program, we will address recent employment tax
developments. The minister’s housing allowance is the most important tax
benefit available to ministers. Section 107 of the Internal Revenue Code allows
“ministers of the gospel” to exclude some or all of their ministerial income
designated by their church or church-related employer as a housing allowance
from income for federal income tax purposes. In 2013, a judge in the
Western Federal District Court of Wisconsin ruled the housing allowance
unconstitutional. We will focus on this development and other employment
tax issues of importance to religious organizations.
8:30 – 9:00 Breakfast
9:15 General Introduction
10:30 Panel 1 (Governance and Organizational
10:30 – 10:45
10:45 – 12:00 Panel 2
(Employment Tax and other Tax Issues)
BBA Member - $130.00
BBA Member - Legal Services/ Government Lawyer - $70.00
Student - $30.00
If the cost of this seminar would preclude you from attending, please
contact us about tuition discounts.
Materials: It's so easy to be
green! The BBA offers
registrants CLE course materials in both electronic and print format.
Please remember to select your option during registration. If you opt for
the electronic version, a PDF link will be email to you prior to the seminar. We
encourage laptops and portable devices at the seminar, Free WiFi is available in
all conference rooms!