Federal tax law requires that for any contribution valued at $250 or more, the donor must obtain a proper acknowledgment.

Federal tax law treats ministers' housing arrangements very favorably.

Ministers are exempt from federal tax withholding, whether they report their income taxes as an employee or as self-employed.

In recent years, federal tax law has helped define the fiduciary of care in some important ways.

For example, different rules apply to the retention of state and federal tax records, contribution records, corporate records, and personnel records.