The unfortunate statistic heard among those in church management circles is that more than half of church splits are caused by financial questions and concerns. I'm not certain who came up with that statistic, or what research it is based on, but my observation as a church management specialist for the last twelve years is: I believe it! And the striking fact is that those splits are not based on financial problems, rather they are based on questions and concerns.

The unfortunate statistic heard among those in Christian management circles is that more than half of church splits are caused by financial questions and concerns. I'm not certain who came up with that statistic, or what research it is based on, but my observation as a ministry management specialist for the last twelve years is: I believe it! And the striking fact is that those splits are not based on financial problems, they are based on questions and concerns.

Ministers are considered self-employed when it comes to social security taxes (SECA). The IRS doesn't allow churches to withhold ministers' social security taxes and pay it on their behalf along with other payroll taxes. Instead, ministers file an IRS Form 1040ES every quarter and send in their income taxes (FWT) and SECA taxes at that time. This is difficult for many in ministry as few are able to put that kind of money aside so it's ready when needed. Here's a strategy that is legal and can really help.

Sometimes it's hard to visualize how the debits and credits work on a fund accounting entry. This is a simple tool to help.

Several housing alternatives are available to pastors, each with advantages and drawbacks. Both clergy and churches will benefit when they know the options.