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Enrichment Journal - Enriching and Equipping Spirit-filled Ministers

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How Pension Reform Legislation Affects Your Church —

The 10 Most Important Changes for Churches and Church Staff

By Richard R. Hammar

Last Fall Congress enacted the massive Pension Protection Act of 2006. While primarily a pension reform law, the Act contains a number of provisions pertaining to public charities and charitable contributions. Most notably, the Act imposes new requirements on the substantiation of charitable contributions. These requirements take effect immediately and must be understood by church leaders to ensure that donors will be able to deduct their cash contributions.

This article will address 10 provisions in the new law of special relevance to church leaders.

To read the rest of this article and obtain a downloadable PDF of this issue of Enrichment journal, click here.

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