Donations to Unincorporated Ministry is Income to Pastor
I have often addressed the legal implications of a church or ministry staying unincorporated. Recently a new court case came down which should again reiterate the importance of getting incorporated.
In Gardner v. Commissioner of Internal Revenue, 845 F. 3d 971 (9th Cir. 2017), the court of appeal recently affirmed the ruling of the district court that deposits into the bank accounts of the pastors for an unincorporated association were taxable income to them, rather than exempt charitable contributions.
If you are operating an unincorporated ministry feel free to contact me.