All churches and ministerial personnel are subject to payroll taxes, property taxes and income taxes.  Resources and assistance is available from the California Southern Baptist Convention Business Services Group to help churches in these matters.  A publication related to these issues is published annually by GuideStone Financial Resources (formerly the Annuity Board) of the Southern Baptist Convention and is available from the CSBC Business Services Group or online at the www.guidestone.org. 

Rod Wiltrout
Church Finance Specialist
559.229.9533, x.258
E-mail Rod Wiltrout