by Jac La Tour

It can be challenging to stay abreast of legal and legislative changes affecting your ministry. What, for example, are you to make of recent legislation passed by Congress to avoid the so-called fiscal cliff?

To find out, I emailed a few questions to Dave Moja, partner and national director of not-for-profit services with CapinCrouse LLP. Here’s how he responded.

Jac: What’s the most important thing ministry leaders should know about the legislation Congress passed to avoid the fiscal cliff?

Dave: One thing is the extension of the deduction from an IRA rollover. Taxpayers who are 70½ years of age can roll up to $100,000 from their IRA without having to take it as income. This expired at the end of 2011 but has now been extended through 2013.

Jac: How about healthcare legislation? If a ministry isn’t familiar with its implications, are there a couple first steps they need to take in response to it?

Dave: There are several items here. First, ministries need to make sure they are reporting health benefits to their employees on Form W-2. Next is the new 0.9% Medicare withholding on higher income employees. Ministries should make sure they are up to date on these rules for their executives.

Jac: Is there an update that you think might catch most ministries off guard?

Dave: Ministries should be aware of the new rules that take effect in 2014 with regard to potential penalties.

One reason I asked Dave these questions is because he’s presenting an upcoming Christian Leadership Alliance (CLA) webinar titled Need-to-Know Tax and Legal Trends and Updates. When I asked Dave for some important takeaways those who attend this webinar can expect, here’s what he said:

“We will summarize what to expect in 2013. Also, we expect several IRS clarifications this year. These include changes to the charitable contribution deduction, unrelated business income stipulations, and changes to Form 1023, the exempt application process.”

This webinar will be presented on Thursday, March 28, 2013, from 9:00 to 10:00 a.m. (PT). For more information or to register, visit

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