According to this piece from the Wall Street Journal the health care bill that is going through Congress carries provisions for heavy fines on those employers who do not provide health insurance to their employees.
Payrolls over $400,000 would pay an 8% fine for not covering employees.
Payrolls from $250,000 to $400,000 would pay a reduced fine.
Payrolls under $250,000 would be exempt.
According to the ACU Ministers Survey 2009 here is what that might mean for a typical congregation based on average salaries and typical numbers of employees:
Church of 450 employing a preacher ($70k), associate minister ($69k), youth minister ($55k), and other (college, children’s, etc – $50k), and support staff ($70k). If you add in supporting a missionary full time or part time that would also go in. Total not including a missionary – $314k
It wouldn’t be hard at all for many churches to pay more than $400k in salary. I am not certain this applies to non-profits. I have done some searching and haven’t found anything to say either way so I am assuming it does. At 8% of the salary level, this could easily hit some churches for 50k or more a year in fines.