Clergy and Ministers: Tax Considerations

To reap the tax benefits extended to clergy and ministers by the IRS, a taxpayer must fit the IRS definition of minister and perform certain duties. We’ll take a deep look into the definition of who is deemed a minister, types of income, the treatment of housing allowances, and other considerations.

2 CPE credits.

Last Revision: April 2023

$32.00
Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

To reap the tax benefits extended to clergy and ministers by the IRS, a taxpayer must fit the IRS definition of minister and perform certain duties. We’ll take a deep look into the definition and the duties, examining activities that might look ministerial in nature but really don’t rise to the level of being classified as such, as well as who is deemed a minister, the treatment of housing allowances, and other considerations.

After completing this course, you will be able to:

  • Recognize who among your clients will be considered a minister for tax purposes;
  • Understand how a minister’s income will be classified and taxed per classification;
  • Understand how to achieve compliance in the reporting of a minister’s income;
  • Recognize other tax-beneficial perks for ministers
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 2 Self-Study Taxes N/A 103137
CTEC 2/0 Self-Study Federal Tax Law 3038-CE-0273 3038
IRS 2 Self-Study Federal Tax Law FQTGU-T-00594-23-S FQTGU
Texas State Board of Accountancy 2 Self-Study Taxes 100384 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Affilliation

 

Drake Software is an IRS-qualified sponsor of continuing professional education.

 
 

Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.learningmarket.org

Drake Software has been approved by the California Tax Education Council to offer the Clergy and Ministers course, 3038-CE-0273, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, at (877) 850-2832, or at www.ctec.org.

 

Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Support@DrakeCPE.com. Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at Support@DrakeCPE.com.

Other Details
Last Revision April 2023
Course Expiration The CPE portion of this course expires one year from date of purchase