By Jennifer Taylor Tom Burbrink believes tens of thousands of dollars in tax refunds are available to churches””maybe even yours! Burbrink, a tax professional specializing in service to churches and ministers, has researched the issue in light of changes made by the Affordable Care Act. The act provides federal tax refunds to small employers, and many churches and church organizations are eligible even though they pay no income taxes. To qualify for the refund, a church must have a group medical insurance plan, must pay at least 50 percent of the premium, and must offer the plan to all full-time