Baumer-Ustica & Associates

02/12/2026

IRS Standard Mileage Rates for 2026

11/07/2025

One Big Beautiful Bill Act(OBBBA) has brought about many changes impacting churches & non profits. One notable change involves IRS Form 1099 requirements. See🔽

05/06/2025

09/20/2021

Using the terms “psychology”
or “counseling” when filing for tax exempt status for your church or ministry may create complications for you that you could otherwise avoid. Unless you are an organization using doctors and/or licensed counselors, using the terms “spiritual counseling” will help get your application through more smoothly. See first comment for more on this topic.

03/06/2021

Are you wanting to set up a non profit & unsure of what type? Call for a FREE consultation!

12/30/2020

Treasury & IRS begin delivering 2nd round of Economic Impact Payments...some may see a deposit as early as TONIGHT. Info below

08/14/2020

Unlike any other employee, a minister creates special issues for the payroll functions of a church. These issues aren't intuitive in nature, so it's not uncommon for errors to occur in the payroll reporting of a minister's compensation package. One of the most confusing aspects of a minister's compensation package is how he or she will be classified when paying into the Social Security and Medicare system. Do you know how a minister should be classified?

07/29/2020

If a pastor is receiving payment from more than one payroll, can he set up a housing allowance on both payrolls? (See below)

06/30/2020

Please contact us for guidance.

An SBA loan that helps businesses keep their workforce employed during the Coronavirus (COVID-19) crisis.

04/03/2020

🇺🇸The 900-page, $2.2 trillion Coronavirus Aid, Relief, and Economic Security (CARES) Act became law on March 27, 2020. Have you checked to see how this can help your church or ministry? 🇺🇸

01/27/2020

IMPORTANT:
A Ministers Housing Allowance must be designated in ADVANCE.
Designation must be PRIOR to any payment.