Ignorance of tax laws is not considered an excuse. It can result in personal liability and/or loss of tax exempt status for the church or ministry. This easy to understand manual shows your church or ministry how to properly establish fringe benefits for your pastor and employees. We not only provide you with the benefits a church can make available but the process to establish those benefits legally. This document should be read by every person in a leadership position and by the governing board of a church or ministry.