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No. While this practice was acceptable for 2013 and prior years, it is not appropriate for 2014 and subsequent years. You can provide additional cash compensation for the pastor to pay the health insurance premiums, but the additional amounts are fully taxable for income and Social Security tax purposes.

Dan Busby is president of the Evangelical Council for Financial Accountability (ECFA)—an accreditation organization that sets standards for governance, financial management, and fundraising/stewardship for churches and other nonprofits across the country.