The Church Law & Tax Report published by Christianity Today is distributed six times a year. It is designed to provide accurate and authoritative information with regard to specific topics on law and tax compliance for faith-based organizations. If you ever need to get the real facts, look to Richard R. Hammar. Hammar is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy. He's also senior editor of the Church Law & Tax Report as well as Church Finance Today. The graph provided is taken from the July/August 2015 edition of the Report. You can find the full article here.