Contact: Sandra Hoekstra-Lower, Christianity Today International, 630-260-6200 ext 4224

CAROL STREAM, Ill., Dec. 28, 2010 /Christian Newswire/ -- In the January 2011 issue of Church Law & Tax Report, Richard Hammar, noted author and church legal expert highlights the 64 tax developments enacted by Congress in 2010 that will directly affect clergy and churches in America.

One notable change with the potential to affect every minister is a challenge in the federal court on the constitutionality of sections 107 and 265(1)(6) of the federal tax code, which establishes the housing allowance for ministers. Elimination of the housing allowance would have an immediate, and in some cases, catastrophic financial effect on hundreds of thousands of ministers who have purchased a home and secured a mortgage loan in reliance on the housing allowance.

Also highlighted in the January/February issue is the new health care legislation. Beginning in 2010, small employers including nonprofits are eligible for a refundable tax credit as inducement to obtain health insurance for their employees. After 2012, legislation changes will put a limitation on employee heath flex spending arrangements.

The annual Church & Clergy Tax Guide, from Richard Hammar continues to provide churches with in depth details on how to comply with IRS regulations. The new 2011 Church & Clergy Tax Guide is now available for purchase.

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