A minister may become liable for estimated tax payments midway through a year.

Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment.

Ministers should take these rules into account in computing their quarterly estimated tax payments.

This means they use the quarterly estimated tax procedure to prepay their federal taxes.

Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability.