NEW REGULATIONS enacted regarding BABY CRIBS and there’s NO EXCLUSION for churches! If a church operates a child care facility, the CRIBS that it provides MUST COMPLY with these new crib standards. Do you know WHEN YOUR CRIBS WERE MANUFACTURED? Can you GIVE AWAY your NON-COMPLIANT CRIBS? Watch David Middlebrook discuss these and other important [...]

QUESTION:  Our Board would like to reward the minister for his dedication and hard work in the recent months raising money for our new building.  What are some benefits that the church could offer the pastor besides normal salary?  We understand that such items would be included in calculating executive compensation and would be taxable [...]

On behalf of The Bronx Household of Faith, the Alliance Defense Fund (ADF) won a temporary restraining order against the city’s ban on churches in schools, allowing religious institutions to continue using the venues for the next 10 days while a state court continues to review arguments regarding the constitutionality of the ban.  Meanwhile the legislature [...]

The Tax-Exempt and Government Entities section of the IRS recently released its 2011 annual report and 2012 work plan.  The report provides that the IRS performed traditional examinations on 11,699 returns from tax-exempt organizations.  The IRS performed compliance checks on 3,194 returns from tax-exempt organizations.  A few highlights from the IRS’s 2012 work plan include:  [...]

As you may remember from our prior blog post, the Tax Court held that Driscoll, an ordained minister, was allowed to apply the section 107 minister housing allowance income exclusion to multiple houses.  The government appealed the Tax Court’s decision (see here for our prior blog) to the 11th Circuit of Appeals.  Yesterday, a three-judge panel [...]

This is a update to a previous blog, http://bit.ly/yCB9oh. U.S. Senator Marco Rubio (R-FL) introduced a bill called the Religious Freedom Restoration Act of 2012 that will expand the nearly nonexistent exemption for religious employers in the Patient Protection and Affordable Care Act, commonly known as ObamaCare. As it now stands, the Department of Health [...]

Want to prevent others from USING OR TAKING your COPYRIGHTABLE WORKS? Do you know THE BENEFITS OF EARLY REGISTRATION of copyrights? Watch as David Middlebrook discusses these QUESTIONS AND ANSWERS about why you should register YOUR COPYRIGHTS early and DO NOT WAIT.

A recent article from the Nonprofit Times (www.thenonprofittimes.com) reminds nonprofit organizations that although the IRS has not caught up to all of the unrelated business income issues on the world wide web, it’s probably only a matter of time before they do.  Keep in mind that unrelated business income is any trade or business the conduct [...]

A new station in Indianapolis, Fox 59, has recently released a story regarding the upcoming Super Bowl and whether state and federal tax will be collected as a result of the various revenue raisers during the weekend.  The NFL is a nonprofit association, so it will enjoy tax-free status on its sales and purchases while [...]

In 2005, Garth Brooks donated $500,000 to the local hospital in Oklahoma with an oral agreement between him and the President that such funds would be used to build a women’s health center that would be named in honor of Brook’s mother.  Eventually Brooks learned that the funds would be used for other construction projects for the hospital.  [...]