Last month, the IRS announced that its initiating hundreds of church exams to test compliance with the Affordable Care Act (ACA). While many provisions only apply to churches with 50 or more full-time equivalent employees (FTEs), even smaller churches could potentially violate provisions applicable to health benefit plans with as few as 2 plan participants.
Examination notices are expected to be sent out through the remainder of the year. While most ministries won’t be affected by these audits, church leaders should see this as an opportunity to double check whether their ministries are compliant.
What Parts of the Affordable Care Act Apply to My Ministry?
The most important point to understand is that churches and ministries are not specifically exempt from ACA requirements. There is a distinction in the ACA between large and small employers. Depending on the number of individuals your church or ministry employs, you will need to consider different requirements.
To determine your church’s exposure, read this article by Brotherhood Mutual that outlines some high-level conditions that large and small ministry employers should consider as they assess ACA requirements.
What If My Church Is Audited?
If your church is contacted by the IRS, then your leaders should work with a licensed tax professional who is experienced representing churches in exams conducted by the IRS.
Even if your church is not audited by the IRS, your church should audit itself for ACA compliance. Frank Sommerville, attorney and CPA, and editorial advisor for Church Law & Tax, recommends each church at least take the following two defensive steps:
MinistryWorks® by Brotherhood Mutual provides ACA reporting services for churches and related ministries. If you have questions about your church’s potential exposures, visit www.MinistryWorks.com or call 866.215.5540.
The ability to inspire others to give is a blessing. Because fundraising can be both exciting and challenging, there are some important details to consider that can help your donors, and organization, have a smooth and successful experience.
Has your church or school ever been asked to loan or rent one of your vans or buses to another ministry? Rather than running the risk of loaning or renting your own vehicle, you could consider aiding them financially in renting or chartering a vehicle from a rental agency.
American Church Group of Tennessee and Bob Johnson Insurance Inc. was awarded the 2022 Director’s Community Leadership Award by FBI Knoxville.
A periodic review of your insurance policy is a good way to make sure your ministry is protected for its most current needs, but it also may offer the opportunity to find some significant savings.
Having insurance coverage specifically designed for long-term international missions helps protect your people and organization from the financial impact caused by injuries, lawsuits, property damage, and more.
For the second year, the Brotherhood Mutual Foundation is offering the Kingdom Advancing Grant to innovative Christian church programs that are transforming local communities through ministry.
With the holiday season right around the corner, it’s wise for ministries to evaluate their fire safety plan. Whether your ministry is hosting a holiday party, prepping treats for charity, or running a community kitchen, make sure you’re well-prepared with these tips.
As school is back in session, it’s important to make sure your school is equipped with the correct safety procedures. Thinking about your school’s physical security as a series of layers can help you find gaps in your plan. Transportation and volunteers are just two important aspects of your school safety plan to think about.
Anyone who turns on the news, flips through a magazine, or browses the web can see that American society and culture are experiencing rapid transitions. Some ministries have valid concerns that issues surrounding societal shifts may expose them to negative publicity, governmental scrutiny, or litigation.
Cyber security is increasingly crucial in our technologically advanced world. Scammers use many schemes when attempting to steal your data, but you can outsmart them by understanding their methods.
Most ministry leaders don’t realize there is funding available to non-profit employers including churches, schools, colleges, and camps. This post includes some highlights about the credit and guidance on where to start to see if your ministry is eligible.
When severe storms strike, they can produce high winds and tornadoes. Damaging winds can wreak havoc on your ministry’s property and to buildings. A high wind event can crash debris through your windows, strip your siding, down trees on your parking lot, peel shingles off your roof, and fling back the flashing.
Thieves are taking advantage of soaring precious metal prices. Take steps to protect your ministry’s vehicles and property.
As temperatures plummet, the risk of freezing pipes soars. Frozen pipes can cause costly messes that could also put your ministry on hold while you clean up.
Preparing for this Christmas season may require additional creativity, due to the uncertainty of what COVID-19 may bring in our local community.
A mid-November deadline in the Boy Scouts of America’s (BSA) bankruptcy proceedings may have you wondering what the organization’s bankruptcy filing means for your ministry if you ever hosted or chartered Boy Scout Troops.
Organizations that obtained Paycheck Protection Program (PPP) funding through the CARES Act can have their loans forgiven, turning them into grants. To qualify, each borrower must file a forgiveness application with its PPP lender, proving that it followed the rules. If your church, school, college, or camp meets all the criteria, 100% of its loan can be forgiven.
Learn about the CARES Act and two loans for which ministries may be eligible, since Congress authorized additional funding April 23.
As concern over the dangers associated with the spread of a new coronavirus, COVID-19, spreads, our agency and Brotherhood Mutual want to keep you informed and provide best practices for managing the spread of this and similar illnesses at your ministry.