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Conquering Issues Surrounding Clergy Taxation (On-Demand)

General Credits:
Original Date Of Course:

$179.00

Course Description

Special rules apply to clergy affecting the method they are paid, the related payroll taxes and the provision of benefits. These rules create confusion for religious organizations and for clergy. This course will work through the special considerations and bring understanding to an area easily filled with confusion and misapplication of applicable laws.

Syllabus

  1. Who qualifies as clergy and how is this determined
  2. How are the rules for paying into Social Security different for clergy
  3. What differences exist for withholding taxes for clergy versus regular employees
  4. How does a “clergy” classification affect benefit plans
  5. What is the housing allowance and how does it work

Credit Details

Course Type

Course Instructor

Elaine L. Sommerville, CPA
Original Date Of Course

General Credits

1.5
Elaine L. Sommerville, CPA
Elaine L. Sommerville, CPA
Elaine L. Sommerville, CPA is a licensed certified public accountant with nearly four decades of experience in public accounting, primarily focused on tax compliance for nonprofit organizations and churches. She holds a Bachelor of Business Administration in Accountancy and Information Systems from the University of Texas of the Permian Basin and is the sole shareholder of Sommerville & Associates, P.C., a firm in Arlington, Texas with 14 staff members serving tax-exempt organizations of all sizes.
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