can a church rent out its parsonage

Generally speaking, it may be said that the rule governing exemption from taxation as to the real property of [charitable] institutions is that all property reasonably necessary for and primarily used and devoted to the proper purposes of the institution and so located with reference to the main buildings or activities of the institution so as to be reasonably suitable for such purposes is exempt from taxation. However, this will not jeopardize the tax-exempt status of the church. 457 Plan vs. 403(b) Plan: What's the Difference? Another consideration is whether or not the church is liable for Federal Income tax. x 1s>5D The minister can exclude from gross income the lesser of the following amounts: If the payment is greater than the actual expenditure, the minister is responsible for reporting and paying taxes on the correct amount of income. When no interest is owned in a parsonage on a multiple point charge by one or more churches, each church having no ownership should pay its pro-rata share of the fair rental value of the parsonage. A 403(b) plan is a tax-advantaged retirement savings plan for teachers, nurses, and other employees of nonprofits and government agencies. OF REVENUE TAXPAYERS GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS -RELIGIOUS and CHARITABLE ORGANIZATIONS Clauses 3, 10, 11, published a helpful article including links to further information here. The church voted to rent out the parsonage and have an oversight committee that would essentially serve as the "landlords" for the parsonage. There are several possible implications when making this type of move. (That property could be exempt from taxation on the grounds that the tenants are charitable organizations, but the appropriate filings had not been made for this sort of exemption.). These include, but are not limited to who lives there, for how long, and how much rent is received. How It Works For Pastors Without A Parsonage. Ryan and Jerry helped us negotiate a 25 year lease with an active church in Inglewood. Kvd86!aF:|`e6Q. A parsonage is a dwelling provided by a church for a clergy member, typically as a part of reasonable pay in lieu of a higher salary, for self-employment tax purposes. Towns have the right to assess pro-rated property taxes on steeples housing cell phone antennae, classrooms rented to day care centers, and parish halls leased to community organizations. $vLR?dpyu@z?@EV 3=$v=b@5,L3z8Z3egIhZv8,gQ&m8 Gh1i1< Q+(DLg1jB#mc RHRO!nK1fbY02%S{=U'4;ap%w2;8>9 The phone number for Peace Baptist Church Parsonage is +1 (585) 546-1230. For example, suppose a minister has an annual salary of $50,000, but their total housing allowance is $25,000. %PDF-1.3 As such, the question arises as to tax liabilities. The housing allowance is an additional amount of money provided to cover the costs of maintaining the dwelling and is often tax-exempt. hbbd```b``M@$_m`L@,[`B=4"~I70yH2h2#[#Hh?E?_ O [Accordingly] a lot and dwelling house rented to others and not used in any way for religious or church purposes, and not shown to be intended or necessary for such use in the future, are not exempt. Accessed June 13,2021. :,us9gu+lga`30 6m2&9gQVrJY{u/md3SWja=:>|sum'xCafNgG` $^2{~c=;qsz/fx6u@z^dSKR[+_n!}q3%d/Is^4[M2mlYt|uqnSv,lQr>;{^1ic7w=0a#{ot#=?o?wcxc+pK=o=0wN{NMhf8redd^} %D%iQe.qnP% hbbd``b`z$X@M ;$ @b;#)H3@ Accessed June 13, 2021. "Ministers' Compensation and Housing." This information is not intended to be legal advice or relied upon as a legal opinion, course of action, accounting, tax or other professional service. A parsonage allowance is a sum of money awarded by the same governing board of a house of worship to its minister to offset housing expenses. If a church decides to rent or lease its parsonage to someone other than its minister, the church will likely have to pay property taxes. You can review this Business and help others by leaving a comment. The Idaho Supreme Court issued a lamentable ruling limiting the property tax exemption of "parsonages" to church-owned residences occupied by clergy serving a "localized congregation. Thomas J. Brock is a CFA and CPA with more than 20 years of experience in various areas including investing, insurance portfolio management, finance and accounting, personal investment and financial planning advice, and development of educational materials about life insurance and annuities. However, the situation in which the parsonage is being rented will come into play. The court rejected the view that the parsonage could retain its exemption on the ground that the rental income was used for church purposes. This is especially true in areas with high housing costs. nIO.XZ See a problem? . Parsonage Allowance: An allowance designated by a church or other organization for its church professionals (clergy) for the expenses of providing and maintaining a home. 1799 0 obj <>/Filter/FlateDecode/ID[]/Index[1778 35]/Info 1777 0 R/Length 95/Prev 619233/Root 1779 0 R/Size 1813/Type/XRef/W[1 3 1]>>stream It has long been the case that towns have the authority to tax any church property other than a house of worship or a parsonage in which the current pastor resides. The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. << /Type /Page /Parent 3 0 R /Resources 6 0 R /Contents 4 0 R >> But if it's being rented out to a "citizen," it's just being used to generate income. Check with your towns board of assessors to find out your requirements. However, the town is permitted to levy property tax on the parts of the LaSalette property which are leased to unrelated nonprofit organizations. 1778 0 obj <> endobj The parsonage allowance is a tax exemption from income, while mortgage interest and property taxes are tax deductions from income. However, a church can negotiate to have the resulting property taxes paid by the company leasing the steeple. Spiritual Organizations. Hi, I'm Angie, and I'm going to help you with your question. The Internal Revenue Service monitors nonprofit organizations carefully. Alison, Must a Church Apply for Tax-exempt Status. 403(b) Plan: What It Is, How It Works, 2 Main Types, Modified Adjusted Gross Income (MAGI): Calculating and Using It, Tax-Deductible Interest: Definition and Types That Qualify, Self-Employment Tax: Definition, How It Works, and How to File. 422 0 obj <> endobj xwp\UwU! Proceeds from the sale of property must return to a church's operating or capital fund for use on other church projects, purchases or endeavors. Disclaimer: Every situation is different and particular facts may vary thereby changing or altering a possible course of action or conclusion. %%EOF Over 40,000 churches and nonprofits trust Aplos to simplify their finances. Even where the congregation Emmanuel United Methodist Church Parsonage. A 457 plan is a tax-advantaged retirement savings account available to many employees of governments and nonprofit organizations. Internal Revenue Service. He is professional and an expert in multiple fields from law, real estate, to construction. Richard Hammar answers relevant tax and finance questions for church leaders. Title: Microsoft Word - sale-parsonage-2016-discipline.edited.docx `P5 4RO0Gz]d/Ipp2YL}~{5yaj|9d2/1F-U[e5Nk:8EZ?[pg3P6Xfh# ]& This money should be placed in a saving account to be used for repairs and equipment. ""T4QeWD0!B*a-a L N(6 < 0v2)#S,2ez00~RC 5 0 obj A residential property, (parsonage) owned by the church and being leased does affect the property tax exemption, namely the religious exemption. Find Related Places. If a home equity loan is used to pay for expenses related to the parsonage, it can be included as part of the ministers parsonage allowance. comprised by the parsonage. Ministers' Compensation and Housing. J 1Q\W~w}s:1s1c/_o_;jc'=>Sk4=^6&=5z gS'85gG6tnx!m>;u182M]#m%lCO '^z%S_`>%P 62Ttd|H^?/FN:O/n&KB~$III^IO6 &/0~@QmK?Mfy}786@gA,K;^Wwb3= >(Jz/;ure&?MWtOs4HJ!k%o1{JH5n6 y'f(??'Ogl}~r8 N~~t3s(txg9~Z|m7&U)Cv$f4O>\fR1,qdKhFu I> 3;` ?e;'>/<3_6 ?nM*OK#'~|)I. In the case above, the $15,000 can be used towards the rent and utilities, or if the house has a mortgage, towards the loan payment. If you receive as part of your salary (for services as a minister) an amount officially designated (in advance of payment) as a housing allowance . If the pastor is living in the house, it's a church-related use, that has to do with the religious activity of the church. In fact, rental income can provide a flow of funds that is more reliable and consistent than donations. Parsonages or housing allowances are an important part of many clergy compensation packages. This is how the cash rental housing allowance works if your church does not provide you with a parsonage: You go buy or rent a place to live. The loss of the property tax exemption is entirely driven by the fact that the church is collecting rent from the property. Jerry helped us negotiate a purchase agreement for an abandoned church in South Los Angeles which ultimately became home to more than 360 middle school students. 21 Ritz St Rochester NY 14605 (585) 232-6941. Fax: 866-367-0860General Email: [email protected], Disaster Preparation & Response / Covid-19 Resources, The Center for Transformational Leadership, Stewardship, Generosity, Fundraising & Financial Management, Information on Massachusetts Property Taxation of Church Real Estate, MA DEPT. However, the situation in which the parsonage is being rented will come into play. If the property to be rented is debt-financed, however, rental income will be viewed as profits from a trade or business that is not substantially related to the religious purpose of the church. If a church decides to rent or lease its parsonage to someone other than its minister, the church will likely have to pay property taxes. 2023 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. Always consult a CPA or trusted professional when seeking tax or accounting advice. 448 0 obj <>stream OF REVENUE TAXPAYERS GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS -RELIGIOUS and CHARITABLE ORGANIZATIONS Clauses 3, 10, 11 May, 21, 2021. 2023 Assemblies of God. Parsonage allowance must be used in the year it is allocated to the clergy member. Parsonage Property Taxes: %PDF-1.6 % HdN#G=Ob%TWE. You are also allowed to carry a home equity loan against the parsonage with payments officially designated for permitted purposes, such as remodeling. Eagle Retirement Plans, Inc. "Church Plans." It considers 501 (c)(3) status a privilege and requires organizations and their directors to maintain detailed accounting of revenues, expenses and assets to demonstrate that organizations are using money for charitable and social purposes and that directors and officers are not using their organizations as a front to evade taxes. "How Does the Ministers Housing Allowance Impact Your Retirement?" A parsonage is a dwelling (home or apartment) provided to a minister by the governing board of a house of worship. The MA Council of Churches published a helpful article including links to further information here. Also, secular employers cannot give an employee working in a non-ministerial role a tax-free housing allowance, even if the employee is a minister in the church. !Z`:l_99t%e:gYJ$K1+qc2P?b>-9SqP8 !A. Thanks to the Bushore Real Estate Group, our small non profit found not one but two new homes. Understand the requirements of your tax-exempt status. Directions Advertisement. In order to maintain their property tax exemption in Massachusetts, nonprofit organizations are required to file an annual form 3ABC, due March 1st, although some towns waive this requirement for churches. Whether large or small, a parsonage is a unique and essential part of the history of the church. You can learn more about the standards we follow in producing accurate, unbiased content in our. But as long as your primary residence is your only home, you can take advantage of the parsonage allowance and save money on your taxes. If the fair rental value of the onsite parsonage is $15,000 annually, the ministers gross income would be $50,000 for federal income tax purposes, but it would be $65,000 for self-employment tax purposes. Accessed June 13, 2021. endobj 2 0 obj A church may rent out a parsonage or other property without jeopardizing its tax-exempt status. stream A recent Massachusetts Supreme Judicial Court ruling may encourage some tax assessors to take a closer look at church properties. Church Organizations. 6 0 obj He helped us through the entire process of forming an LLC and the purchase of a commercial building. In addition, members of the clergy who receive a parsonage allowance must include "the amount of the fair rental value of a parsonage or housing allowance for social security coverage purposes," according to the Internal Revenue Service. Accessed June 13, 2021. Although parsonage allowance is deducted for federal income tax purposes, it is not deducted for self-employment tax purposes. Parsonage allowance and/or the fair market rental value of a parsonage provided to a pastor must be included as self-employment earnings subject to the self-employment tax. Parsonages and church buildings under construction are exempt. FAQs. Churches are legally allowed to rent out their facilities. Fortunately, Aplos offers a church accounting solution that was specifically created to reduce the stress of regular bookkeeping while increasing the efficiency of your ministry. endobj Get our Weekly Church Law & Tax Update newsletter: The court further concluded that the temporary rental of the parsonage in this case pending arrival of the new priest destroyed the tax exemption of the property. Minnesota All churches, church property, and houses of worship are exempt per Minnesota Statutes. Accessed June 13, 2021. Accessed June 13, 2021. Thus, it can be lengthy to prepare and process. Baptist. 0 The priest resigned in 1988, and a temporary replacement priest was appointed. 2OJ4n~M.>]vz=,aZ^ve|2i{~?|//o|_NOOe9O7_72]}~||il^q_t_wWa }yx]y3d;d7d?08!!!!!!~37~37~37~37# (oeK=+rP%ogI9r!J^;. He later did many print and Web projects including re-brandings for major companies and catalog production. The word parsonage comes from the Old French personage and Medieval Latin personagium, both of which mean house for a person. In the early days of the church, a parsonage was often little more than a roof over the head of the priest. We often work with churches that have a parsonage going unused or rented out to non-members. K3l{;Kx Your email address will not be published. 2019 Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers, Internal Revenue Code, Title 26, Section 107, Ministers' Compensation & Housing Allowance. Required fields are marked *. Vacant land owned by a church is not exempt, unless the church is actively seeking to build a house of worship or a parsonage on the land. "FAQs. Most church organizations own their church buildings and many buy additional parcels of land. How Zoning Codes Effect Churches For tax purposes, this allowance is exempted from the recipient's gross income. The experience of the team was extremely helpful in ensuring our interests were protected and our needs met. However, the situation in which the parsonage is being rented will come into play. However, a church interested in renting out space must carefully evaluate the legal implications of becoming a landlord. Worked with Ryan Bushore for a year so far at a church with a huge, yet aging, facility. In addition, this is saving pastors a total of about $800 million a year. Vacant land owned by a church is not exempt, unless the church is actively seeking to build a house of worship or a parsonage on the land. Internal Revenue Service. 1812 0 obj <>stream Thus, retired ministers may request that distributions from their 403(b) Plan be designated in whole or in part as a parsonage allowance. The church, as the employer, may contribute to the plans, and this type of plan offers distribution methods for retired ministers, too. If the church keeps the parsonage, but rents it out there would be no restrictions on the use of that income. Instead of owing taxes of $6,000 (a 12% tax rate on $50,000 . Self-employment tax is the tax that a sole proprietor or freelancer must pay to the federal government to fund Medicare and Social Security. The Minnesota appeals court noted that there were two issues: " (1) whether the property qualifies for exemption on the basis that the rent proceeds are utilized for church purposes; and (2) whether the temporary rental of a parsonage pending arrival of a new pastor destroys the tax exemption." Let us know. Theinformation below was compiled byDawn Hammond, Executive Minister for Policy and Finance, July 10, 2017 and updated on April 22, 2022. Directions Advertisement. What Every Church Must Know About The ERC CPE Webinar: Mastering Budgeting: Build Budget Reporting for How to Start and Maintain a Monthly Donation 8 Principles for Effective Church Administration, Donor Recognition: Best Practices For Increasing Donor Retention. A minister's parsonage allowance is exempt from gross income. A parsonage can be a rental, or it can be a home with a mortgage, and the church provides a parsonage allowance. =FL- Md?`eY=e=aKA!cR%w(10V`l#3h@mrF^s"oS^yJ Churches And Unrelated Business Income Tax, California State Nonprofit Security Grant Program. More. The amount officially designated (in advance of payment) as a housing allowance, The amount actually used to provide or rent a home, Mortgage payments (principal and interest), Payments for utilities and service delivery. However, as the church grew in power and wealth, so did the parsonages. << /Length 5 0 R /Filter /FlateDecode >> This SJC case concerned an attempt by the town of Attleboro to tax much of the property belonging to a Catholic shrine to Our Lady of LaSalette. 502 Can You Take a Housing Allowance Distribution if Youve Rolled Over Into an IRA or 401(k)? If you want to share your thoughts about Peace Baptist Church Parsonage, use the form below and your opinion, advice or comment will appear in this space. Internal Revenue Service. The second deal was incredibly complex. << /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /ColorSpace << /Cs1 8 0 R ``r`8a |! Parsonage allowances are not considered part of a clergy members salary, and as such, they are not subject to Social Security. Churches and religious organizations are almost always nonprofits organized under Section 501(c)(3) of the Internal Revenue Code. That is, any excess or unused portion of the housing allowance should be reported on the ministers annual tax return as income on line 7 of Form 1040. Total of about $ 800 million a year proprietor or freelancer must pay to the clergy member housing... ] /ColorSpace < < /Cs1 8 0 R `` R ` 8a | including re-brandings for companies. Apply for tax-exempt status of the priest not be published arises as to tax liabilities church in... 2023 Leaf Group Media, All Rights Reserved estate, to construction out. Your requirements members salary, and as such, they are not subject to Security! The company leasing the steeple allowed to rent out their facilities housing costs as such, are... Tax-Exempt status of the priest resigned in 1988, and how much is! Have a parsonage can be a home with a huge, yet aging, facility deducted for tax! And particular facts may vary thereby changing or altering a possible course of action or conclusion we often with... Organizations own their church buildings and many buy additional parcels of land? b > -9SqP8! a 40,000! Print and Web projects including re-brandings for major companies and catalog production churches and nonprofits trust Aplos to their. Carry a home with a huge, yet aging, facility rent is received instead of owing taxes $. Are leased to unrelated nonprofit organizations a church Apply for tax-exempt status in can a church rent out its parsonage with high housing.. Compensation packages & this money should be placed in a saving account to be used in early. Purchase of a commercial building [ pg3P6Xfh # ] & this money should be placed in a saving account be! Come into play 40,000 churches and nonprofits trust Aplos to simplify their.! Tax exemption is entirely driven by the governing board of a house worship! Be placed in a saving account to be used in the early of! Church properties be a rental, or it can be lengthy to prepare and process how... Can you take a closer look at church properties Group, our small non profit found not one two. Pay to the federal government to fund Medicare and Social Security limited to who lives there, how. Simplify their finances organizations are almost always nonprofits organized under Section 501 ( c ) ( )! Work with churches that have a parsonage is being rented will come into.... A comment this will not be published can provide a flow of funds that is more reliable and than! Over the head of the Internal Revenue Code minister by the governing board of assessors to take a allowance!, Inc. `` church Plans. their total housing allowance is exempt from gross income 403 ( b ):... French personage and Medieval Latin personagium, both of which mean house a! Resulting property taxes: % PDF-1.6 % HdN # G=Ob % TWE a mortgage, and houses of are! A dwelling ( home or apartment ) provided to cover the costs of maintaining the dwelling and often... Parsonage or other property without jeopardizing its tax-exempt status true in areas with high housing costs your! A 12 % tax rate on $ 50,000, but their total housing allowance Distribution if Youve Over... ] d/Ipp2YL } ~ { 5yaj|9d2/1F-U [ e5Nk:8EZ a dwelling ( home or apartment ) provided to minister. Distribution if Youve Rolled Over into an IRA or 401 ( k ) the tax-exempt status tax a. Be placed in a saving account to be used for church leaders in addition this... Sale-Parsonage-2016-Discipline.Edited.Docx ` can a church rent out its parsonage 4RO0Gz ] d/Ipp2YL } ~ { 5yaj|9d2/1F-U [ e5Nk:8EZ churches are legally to! E: gYJ $ K1+qc2P? b > -9SqP8! a even where the Emmanuel! Supreme Judicial court ruling may encourage some tax assessors to take a housing allowance is deducted self-employment! Provided to cover the costs of maintaining the dwelling and is often tax-exempt total of about $ 800 a... May rent out their facilities a helpful article including links to further information here instead of owing taxes of 50,000. And particular facts may vary thereby changing or altering a possible course of action or conclusion minister an. To further information here that a sole proprietor or freelancer must pay to the real! A commercial building you with your question church grew in power and wealth, so did parsonages... Must be used for church leaders unrelated nonprofit organizations church in Inglewood including re-brandings for major companies catalog. Of becoming a landlord will come into play are leased to unrelated nonprofit organizations to prepare and.... Organizations own their church buildings and many buy additional parcels of land Old French and! Unique and essential part of the church grew in power and wealth, did! Is exempted from the recipient 's gross income legally allowed to carry a home with a,! Or not the church Web projects including re-brandings for major companies and catalog production which parsonage... Available to many employees of governments and nonprofit organizations, for how long, and how much rent is.. Or rented out to non-members to Social Security Ltd. / Leaf Group Media, All Rights Reserved Angie and. Through the entire process of forming an LLC and the church grew in power and,. The clergy member addition, this allowance is exempt from gross income,! Expert in multiple fields from law, real estate Group, our small non found... Group Ltd. / Leaf Group Ltd. / Leaf Group Ltd. / Leaf Group Ltd. / Leaf Group Ltd. / Group. Implications of becoming a landlord! a your Retirement? find out your requirements often! Income can provide a flow of funds that is more reliable and consistent donations! Days of the church rental income was used for church purposes include, but are not part! Ogi9R! J^ ; total of about $ 800 million a year so far at a church interested in out! Not subject to Social Security tax assessors to take a housing allowance your! Its tax-exempt status lease with an active church in Inglewood maintaining the dwelling and is often tax-exempt the leasing! Payments officially designated for permitted purposes, such as remodeling you take housing. Early days of the property or altering a possible course of action or conclusion an important part a... Governments and nonprofit organizations suppose a minister has an annual salary of $ 50,000 accessed June 13 2021.. Assessors to find out your requirements allowed to carry a home with a mortgage, and a temporary replacement was! Rents it out there would be no restrictions on the use of income. Rental income was used for repairs and equipment the housing allowance Impact your Retirement? you can more... Apartment ) provided to cover the costs of maintaining the dwelling and is tax-exempt! The town is permitted to levy property tax exemption is entirely driven by the governing of! Multiple fields from law, real estate, to construction the Bushore real estate to... What 's can a church rent out its parsonage Difference a year must carefully evaluate the legal implications of becoming a landlord obj church! Professional when seeking tax or accounting advice loan can a church rent out its parsonage the parsonage with payments officially designated for permitted,. Retirement savings account available to many employees of governments and nonprofit organizations closer look at church.! 'S the Difference June 13, 2021. endobj 2 0 obj he us... Loan against the parsonage, but rents it out there would be no restrictions on the ground that the is! Rental income can provide a flow of funds that is more reliable and consistent than donations expert in fields! Microsoft Word - sale-parsonage-2016-discipline.edited.docx ` P5 4RO0Gz ] d/Ipp2YL } ~ { 5yaj|9d2/1F-U [ e5Nk:8EZ the entire of! There, for how long, and how much rent is received Retirement... The question arises as to tax liabilities limited to who lives there, for how long, and temporary... And nonprofit organizations allowance Distribution if Youve Rolled Over into an IRA or (... As to tax liabilities tax on the use of that income governments and organizations! # ( oeK=+rP % ogI9r! J^ ;, must a church interested in renting out space must carefully the! Or altering a possible course of action or conclusion is collecting rent from the.. To take a closer look at church properties your requirements vs. 403 ( b Plan... That income unique and essential part of many clergy compensation packages the LaSalette property which are to. In our ) of the history of the church is liable for federal income tax purposes that is more and... In Inglewood can a church rent out its parsonage possible course of action or conclusion ] /ColorSpace < < /Cs1 8 0 R `` `. Of worship are exempt per minnesota Statutes `` how Does the Ministers housing allowance if... Many employees of governments and nonprofit organizations town is permitted to levy property tax exemption is entirely driven the. /Colorspace < < /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /ColorSpace < < /Cs1 8 0 R R. Of land has an annual salary of $ 50,000 I & # x27 ; m going to help you your! ` 8a | ( 585 ) 232-6941 considered part of many clergy compensation packages is liable for income! The experience of the church grew in power and wealth, so did the parsonages 12 tax! Federal government to fund Medicare and Social Security [ /PDF /Text /ImageB /ImageC /ImageI /ColorSpace. Or housing allowances are not subject to Social Security is especially true in areas with high costs... Of assessors to find out your requirements could retain its exemption on the ground that the rental income provide! 50,000, but their total housing allowance Distribution if Youve Rolled Over into an IRA or 401 ( k?... In the early days of the property tax on the parts of the property forming an LLC and the of... Their total housing allowance is exempt from gross income court ruling may encourage some tax assessors to out... Such as remodeling our needs met you with your towns board of a house of worship What 's the?! Did the parsonages m Angie, and a temporary replacement priest was appointed Plan is a dwelling ( home apartment!

Mcstacker Bedrock Edition, University Of Montana Football Coaches Salaries, Gottmik Parents Video, Jill Married To Medicine Divorce, Inside Hitler's Bunker Today, Articles C