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 organization.
Our Faculty for the program will include:
Thomas L. Guidi - Henenway and Barnes LLP
F. Beirne Lovely, Jr. - Archdiocesan General Counsel
Nora Mann - Assistant Attorney General and Deputy Division Chief, Non-Profit Organizations/Public Charities Div at Office of the Attorney General
Caroline Burnicki - PricewaterhouseCoopers
PROGRAM AGENDA
8:30 – 9:00 Breakfast
9:00 – 9:15 General Introduction
9:15 – 10:30 Panel 1 (Governance and Organizational Issues)
10:30 – 10:45 Break
10:45 – 12:00 Panel 2 (Employment Tax and other Tax Issues)
If you intend to take a course for CLE credit, please make sure your state is listed in the "Accreditation" section to the upper right of the program description. Accreditation displayed is unique to the purchased program format (live conference, live webcast, on demand, podcast). Credit totals listed for live conferences are the maximum credits available. Credits issued will be based upon actual time in attendance. Credit totals for other formats are for complete programs. Partial credit is not available for any online or downloadable format.
West LegalEdcenter will not provide accreditation for states not listed.
This product is intended for individual use by the named purchaser. Group viewings for online programs may be arranged for five or more attorneys within the same organization prior to viewing by emailing west.wlec-sales@thomson.com.