As part of the Patient Protection and Affordable Care Act of 2010, the Federal Government is allowing Small Employers to take a credit against certain payroll taxes for 2011-2014. Your church may be able to take this credit.
The announcement from the General Board of Pension and Health Benefits describes those church employers that can take the credit. This document is available online as a PDF document at www.inumc.org, click on Finances.
The Administrative and Financial Services departments of the Indiana Conference have provided specific instructions for churches to use to complete the required forms 8941 and 990-T for your church to claim the credit. – Jennifer Gallagher, Director of Financial Services and Brent Williams, Director of Administrative Services