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Can a church send its leader and his wife to a conference and pay for it...?
Nonprofit and Church Legal Trends - Free Edition - January February 2007 (free edition)
Can a church or nonprofit send its leader/pastor and his wife to a conference and pay for it all if there is no organizational reason to send the wife?
The IRS has adopted a policy of imposing “automatic” excess benefit taxes upon an insider who receives reimbursement for expenses that do not comply with the “accountable plan” requirements for non-profit businesses. If there is no organizational reason for the pastor’s wife to accompany him to the conference, the payment of her expenses must be either not paid by the organization or declared as additional compensation to the leader/pastor.
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