Church Treasurers

1
Church Treasurers WorkshopMay 12, 2009

• We are called to be good witnesses of our Lord to
  this world. Therefore, we MUST strive to do that
  which is right and pleasing in Gods sight!

2
How Many of you

• do not give your pastor a W-2?
• give 1099 to revival or other speakers who earn
  more than 600 in your church?
• have a custodian and do not give them a 1099?
• take up love offerings and do not include it as
  W-2 wages for the recipient?
• give a contribution credit for persons giving to
  a love offering through the church?

3
How Many of you

• have at least 2 non-related people counting the
  money each Sunday?
• take Sundays offerings home with you and deposit
  it on Monday without 2 people counting the money?
• have a benevolence fund administered by the
  Pastor?
• give your pastor a social security offset?
• have ever let someone buy something from the
  church at a reduced price?
• rent out the parsonage? church for weddings?
  fellowship hall for family reunions?
• sent your pastor on a trip to the Holy Land or
  some other location?
• do not have an accountable reimbursement plan?

4
Estimates run from 65 85 of churches may be
out of compliance with the rules, regulations,
and laws that govern withholding, charitable
giving, staff policies, etc.
5
The information being shared with today is a
good faith effort to inform you of expectations
of the IRS and state to comply with maintaining
non-profit status as a church. Certain
circumstances may require that you talk more
fully with an accountant or agent.
6
Scriptural premises to serve as our guidelines

• ..You shall be my witnesses. Acts 1 8
• Give to Caesar what is Caesars and to God what
  is Gods. Matthew 22 21

7
Issues For Discussion

• IRS rules and regulations for ministers and
  church staff
• Charitable giving requirements
• Reclamation of NC Sales Tax
• Need For Personnel policies and procedures
• Importance of staff being a part of the
  Guidestone Retirement system
• Records keeping requirements
• Q and A

8
The Dual View Of Those In Ministry

• Ministers are considered and employee of the
  church for IRS purposes.
• Ministers are considered as self-employed for
  Social Security purposes

9
Many Churches are out of compliance with the law.
This can lead to substantial penalties.

• Federal law specifies that any corporate officer,
  director, or employee who is responsible for
  withholding taxes and paying them over to the
  government may be liable for a penalty in the
  amount of 100 of such taxes if they are either
  not withheld or not paid over to the government.

10
Many Churches are out of compliance with the law.
This can lead to substantial penalties.

• This penalty is of special relevance to church
  leaders, given the high rate of noncompliance by
  churches with the payroll reporting procedures.

11
Special rules UNIQUE to the church

• Ministers are ALWAYS self-employed for Social
  Security purposes and must pay their own SECA
  (not FICA).
• You may need to know that some ministers are
  exempted from Social Security due to religious
  considerations. They must have the appropriate
  forms on file with the government.

12
Special rules UNIQUE to the church

• A ministers wages are exempt from income tax
  withholding. However, some ministers do elect to
  allow the church to withhold taxes. Generally,
  the pastor should pay estimated taxes on a
  quarterly basis to avoid penalties for
  underpayment of taxes.

13
Maximizing Tax Benefits For Ministers

• I operate from the premise that the church should
  do all it can to maximize the earnings of its
  ministers. Many churches can not afford to pay
  high salaries. However, EVERY church can and
  should maximize the earnings of its ministers and
  protect the ministers family as much as possible.

14
Maximizing Tax Benefits For Ministers

• HOUSING ALLOWANCE (Homeowner) This is the most
  important benefit for those in ministry. Make
  certain a portion of the ministers compensation
  is designated - by vote of the church (or
  appropriate committee with expressed authority)
  as housing allowance for the minister. If you
  fail to do that it is considered gross pay and
  therefore taxable income to the minister.

15
Housing Allowance Information

• The housing allowance is nontaxable for income
  tax reporting purposes
• Housing allowance is considered in the
  computation of SECA.
• Ministers living in their own homes may also
  deduct interest, taxes, etc.
• Ministers living in church-owned homes may
  exclude the fair-rental value from their gross pay

16
Housing Allowance Information

• Out-of-pocket expenses (utilities, furnishings,
  repairs, etc.) in the parsonage may also be
  excluded from their gross pay
• Remember---the amount designated as housing
  allowance MUST BE approved by the church in
  advance and though excluded for income tax
  purposes, it must be included in the ministers
  computation of SECA.

17
Housing Allowance Information

• The IRS recognizes employee contracts, covenants,
  minutes of business meetings, budgets, etc.
  PROVIDED the church has duly adopted the
  designation as a housing allowance.
• Giving your pastor 150,000 and saying break it
  down pastor any way you like, is not accepted by
  the IRS as appropriate.

18
Maximizing Tax Benefits For Ministers

• Another premise I operate from is that the church
  should UNDERSTAND, the cost of the pastor being
  your pastor is NOT income to the pastor.
  THEREFORE, the church should do everything it can
  to insure he does not have to pay taxes on money
  that he uses to serve the church as its minister.
  The church should understand there are
  operating expenses to serving as your minister.

19
Maximizing Tax Benefits For Ministers

• Every church should ADOPT an ACCOUNTABLE
  REIMBURSEMENT PLAN for its ministers/staff. The
  basic rule of thumb is, staff members have to
  be accountable to someone either the church or
  to the IRS. To make your staff members
  accountable to the IRS means that they will have
  to pay taxes for expenses it cost them personally
  to serve as your minister. That should NOT
  happen.

20
Accountable Reimbursement Plan

• The BEST way for ministers to handle their
  ministry-related work expense is through an
  accountable reimbursement plan
• A church agrees to reimburse staff for all
  ministry-related expenses that are properly
  substantiated as to the date, amount, place, and
  ministry purpose.
• Reimbursements in such a manner are not
  considered taxable income. An allowance is
  considered taxable income.

21
Accountable Reimbursement Plan

• The church should establish an accountable
  expenses reimbursement plan in an appropriate
  resolution/motion. When making such a motion,
  the church should pay close attention to
• 1. Condition the reimbursement of any expense
  on adequate substantiation. This will include
  written evidence for all expenses, and receipts
  for expenses of 75 or more. The evidence must
  substantiate the amount, date, place, and
  business nature of each expense. 75 figure is
  IRS requirement----

22
Accountable Reimbursement Plan

• BUT------I would expect the minister to turn in
  MOST receipts under 75 as well. I would have a
  provision for a statement of explanation for
  reimbursement of items that a receipt might not
  be available (I.e. fast food meal, parking fees,
  etc.)
• The KEY POINT is this the church MUST require
  the same degree of substantiation as would be
  required for a deduction on the ministers income
  tax return.

23
Accountable Reimbursement Plan

• 2. Expenses must be substantiated, and excess
  reimbursements returned to the church, within a
  reasonable period of time. According to IRS
  rules, expenses substantiated within 60 days are
  deemed appropriate as is excess reimbursements
  received within 120 days.
• Reimbursements to ministers for non-ministry
  related, personal expenses should be included as
  taxable income on the ministers W2.

24
Complying With Federal payroll tax reporting
obligations..

• Yet another premise I feel is important and under
  which we should operate is the fact that a church
  should be a good witness to the world around us
  by complying with the rules, regulations,
  proceduresthe law. The following slides will
  deal with 11 steps to insure your compliance.

25
Complying With Federal payroll tax reporting
obligations..

• STEP ONE Obtain an employer identification
  (EIN) from the federal government if this has not
  been done.
• This is NOT a tax-exemption number!

26
Complying With Federal payroll tax reporting
obligations..

• STEP TWO Determine whether church workers are
  employees or self-employed.
• Churches must withhold 30 of pay to a
  self-employed person who has not supplied a SS
  number
• Some employee benefits are non-taxable ONLY
  when received as employees
• The Church Annuity Plan covers only W2
  employees

27
Complying With Federal payroll tax reporting
obligations..

• STEP THREE Obtain the Social Security Number
  for each worker.
• Churches can be penalized if the Social Security
  number they report is incorrect.

28
Complying With Federal payroll tax reporting
obligations..

• STEP FOUR Have each employee complete a W4.
• Ordained ministers do NOT have to complete a W4
  UNLESS they enter into a voluntary withholding
  with the church.

29
Complying With Federal payroll tax reporting
obligations..

• STEP FIVE Compute each employees taxable wage
• Wages subject to federal withholding include pay
  given to any employee for services performed.
  The pay may be cash or in other forms. Non-money
  pay must be fair-market value.

30
Complying With Federal payroll tax reporting
obligations..

• WAGES Wages often include a number of items in
  addition to salary, Here are some common
  examples
• Bonuses Christmas/Special occasion Gifts
• Retirement Gifts SOCIAL SECURITY OFFSET
• Personal use church car Church loan below-market
  interest
• Forgiven debts Expenses with NO accountable
  plan
• Purchases of church property for less than
  fair-market

31
Complying With Federal payroll tax reporting
obligations..

• STEP SIX Determine the amount of income tax to
  withhold from each employees wages.
• The most common way to determine is through the
  wage bracket method but you can use the
  percentage method.

32
Complying With Federal payroll tax reporting
obligations..

• STEP SEVEN Withhold Social Security and
  Medicare (FICA) taxes from non-minister
  employees wages.
• The combined Social Security and Medicare tax
  rate is 15.3 of each employees wages. This is
  divided by the employer and the employee.
  Therefore, the churchs portion is 7.65 of the
  employees wages.
• The church MUST withhold the employees share of
  social security.
• REMINDER Any Social Security Offset by the
  church for a minister is considered taxable
  income to the minister.

33
Complying With Federal payroll tax reporting
obligations..

• STEP EIGHT The church MUST DEPOSIT the taxes
  it withholds
• The church accumulates 3 kinds of federal
  payroll taxes income taxes, employer's share of
  SS taxes, and employees share of SS taxes. ALL
  must be deposited on a monthly basis. MOST
  CHURCHES, beginning in 2001 can make payments
  every three months UNLESS they have more than
  2500 combined quarterly employment taxes.

34
Complying With Federal payroll tax reporting
obligations..

• STEP NINE All employers subject to income tax
  withholding, Social Security and Medicare, or
  both, MUST file Form 941 quarterly
• Forms are due April 30, July 31, October 31, and
  January 31
• It is the position of the IRS national office
  that churches with only one employee (the
  minister) need NOT file a Form 941

35
Complying With Federal payroll tax reporting
obligations..

• STEP TEN Prepare a W2 for EVERY employee
  including ordained ministers. Employee should
  receive no later than February 1
• TAKE NOTE OF ANY CHANGES IN THE W2 FORM FROM
  YEAR TO YEAR
• For ministers, you do NOT include designated
  housing and reimbursed ministry expenses on the
  W2. The church does NOT report Social Security
  or Medicare wages for the minister.

36
Complying With Federal payroll tax reporting
obligations..

• REMEMBER----wages for income tax purposes
  include
• Bonuses The cost of sending the pastor to
  the Holy
• Church gifts Land if paid by the church
• SS Offset Personal use of church-provided
  car
• Purchases of church Business expense
  reimbursements under a property below market
  non-accountable plan
• Moving expenses paid Church paid group
  insurance beyond DIRECTLY to pastor 50,000
• Discretionary funds Below-market
  interest loans by the for the pastor to spend
  church
• as he sees fit Debt forgiven by the church

37
Complying With Federal payroll tax reporting
obligations..

• MORE EXAMPLES----wages for income tax purposes
  include
• Severance pay Payment of the ministers
  personal
• Churchs reimbursement expenses by the
  church
• of spouses expenses Per Diem rates higher
  than IRS
• Travel reimbursement guidelines
• higher than IRS Reimbursement for spouse
  conference expense, etc. UNLESS church
  requires such travel as an integrity
  measure

38
Complying With Federal payroll tax reporting
obligations..

• THINGS NOT TO REPORT AS SALARY FOR MINISTERS
• Fair rental value of Housing Allowance
• parsonage Contributions to Retirement
  Plans
• Expenses reimbursed (Under Salary Reduction
  Agreement
• under accountable plan approved by the
  church)
• Travel expenses Items purchased by the
  church for the
• in accordance with IRS minister to
  accomplish his task as
• guidelines minister of the church
• CONSULT IRS OR CLERGY TAX LAW GUIDES IF YOU HAVE
  QUESTIONS. Tar River Baptist Association should
  have the up-to-date information that will be of
  help to its member churches.

39
Complying With Federal payroll tax reporting
obligations..

• STEP ELEVEN Prepare a Form 1099-MISC for
  every self-employed person receiving non-employee
  compensation of 600 or more.
• Like the W2, this should be issued BEFORE
  February 1
• Persons that receive 1099s are NOT eligible to
  participate in the Church Annuity Plan.
• Churches should get contact information and SS
  number to complete 1099 for every person that
  receives compensation for services rendered to
  the church (revival speaker, pulpit supply, guest
  musicians, etc.)

40
Some additional helps to keep you in compliance..

• NEED HELP COMPLETING A FORM Call the
  centralized IRS site for questions about their
  forms. Their number is 1-304-263-8700 (M-F 830
  430 EST). TRBA might also be able to offer
  some help to you.
• FORM I-9 EVERY employer in the United States
  must complete this form to confirm the identity
  of all new employees. All employees since
  November 6, 1986 should have this on file.
• Annual Certification of racial
  nondiscrimination Churches that operate,
  supervise, or control a private school must file
  this form each year with the IRS. This includes
  a preschool operation.

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• Charitable Giving

42
Lets Discuss a Scenario

• The Treasurer receives a donation to the church
  w/ a note attached.
• The donor wishes to remain anonymous
• The check is designated for use at the
  discretion of the pastor for evangelism
• The Questions related to the above
• Can the pastor only authorize these funds or does
  this go into the general fund?
• If it states to be used for evangelism, does the
  church really have to use it for that purpose?
• 3. How would a church policy addressing
  designated funds help in this scenario?

43
Lets Discuss.

• For a contribution to be tax deductible, the
  church must maintain control. In other words,
  if it is NOT the policy of the church to allow
  the Pastor to have general oversight of the
  distribution of funds, then the designated gift
  is a way to get around the budget of the church
  and the person maintains control of his money.
• I would honor the anonymous nature of the gift as
  much as possible, but I would discourage common
  use of this tactic.
• Anything at the discretion of the pastor should
  be counted as income to the pastor as he has
  control of it. This would be particularly true
  if the person giving the gift gets a tax credit
  from the church.
• Should it go to the general fund? If the church
  does not have a designated evangelism fund, the
  church needs to vote to accept the contribution
  as a bona fide contribution. The church should
  have a policy that states money designated and
  not use for the purpose given will go to the
  general fund and allow the donor to take it
  back in a reasonable amount of time if he dies
  not agree with that policy.
• Church policy and procedures clarify things!

44
Some additional helps to keep you in compliance..

• Charitable contribution substantiation rules
  There are two important rules with regards to
  substantiation of charitable gifts
• 1. IF THE GIFT IS OVER 250 the donor must
  receive written acknowledgement from the church
  that satisfies the following requirements
• Receipt must be in writing
• Receipt must identify the donor by name
• For non-cash contributions valued over 250,
  the receipt must include a description of the
  property. NO VALUE NEEDS TO BE STATED

45
Some additional helps to keep you in compliance..

• The receipt must state whether the church
  provided any goods or services in return for the
  contributions and if so, an estimate of their
  value
• If the church provides intangible religious
  benefits, then the receipt must contain a
  statement to that effect
• The written receipt must be received by the
  date the donor file his tax return (or
  extensions)

46
Some additional helps to keep you in compliance..

• If the gift is a Quid pro quo contribution of
  more than 75 ( a payment that is partly
  contribution and partly payment for goods and
  services), the church must provide a written
  statement to the donor that satisfies two
  conditions
• Must inform the donor the amount that is
  tax-deductible is limited to the excess of the
  amount of money (or value of property) over the
  value of any goods and services provided by the
  church

47
Some additional helps to keep you in compliance..

• The statement must provide the donor with a good
  faith estimate of the value of the goods or
  services furnished to the donor
• NOTE All designated contributions are NOT
  necessarily tax-deductible to the donor.

48
Not all designated gifts are considered tax
deductible

• Due to abuse by some, the IRS has established
  some basic guidelines related to designated
  giving and receipts for charitable gifts. As a
  general rule, anything you give with a
  designation that it MUST be used in a certain
  manner and for which you can have returned if not
  used in that manner, is not considered deductible
  for you still have control of its use.

49
One final rule of thumb for charitable giving

• If someone receives CREDIT for a contribution
  (even a love offering), the IRS requires
  substantiation.
• If a staff member receives a love offering
  from the church for which members have received a
  contribution credit (this would include gifts and
  trips), then the treasurer MUST include this on
  the staff members W2 as income.

50
ODDS AND ENDS ABOUT CHARITABLE GIVING

• Keep tax records 7 years (List provided for other
  timelines for record keeping)
• Hours, services, volunteerism is NOT a legal
  contribution
• Money counters should not be from the same
  family/household
• Cancelled checks are not proof of contributions
• A person that gets the money counts the money
  deposits the money, etc. SHOULD NOT SIGN CHECKS
• Two signatures should be on church checks

51
A Suggested Procedure For Sunday Offerings

• Count and verify loose change and cash
  contributions
• Do NOT open envelopes
• Place bag in night deposit at bank
• On Monday, financial secretary gets bag, counts
  money, and makes records of contributions from
  envelopes
• Prepare deposit slip and take to bank
• Get contribution records to contributors in a
  timely manner

52
Reclamation Of N.C. Sales Tax

• Churches can claim refunds for NC Sales taxes
  paid. Forms are available
• by calling 1-877-252-3052. Listed below are
  items for which churches
• can NOT receive a refund
• Tax paid on the purchase, lease, or rental of
  motor vehicles
• State sales tax on electricity, natural gas, and
  telephone service
• Local occupancy taxes on hotel bills and
  restaurant (prepared food) taxes
• Scrap tire disposal and white goods tax
• REIMBURSEMENTS MADE TO EMPLOYEES OR OTHER
  INDIVIDUALS FOR SALES TAX PAID DIRECTLY BY THE
  EMPLOYEE OR INDIVIDUAL

53
Planning Financial Support For Church Staff

• The church has the responsibility of being a good
  employer. Staff/church policies and procedures,
  personnel handbooks, deliberate planning to
  address financial needs of the staff ALL
  contribute to a better work environment.

54
Forms, workbooks, sample policies and procedures,
etc. are available to the church through the Tar
River Baptist Association or the Baptist State
Convention of North Carolina or their websites.
55
Tar Rivers Website is www.tarriverba.com

• The Baptist State Conventions website is
  www.ncbaptist.org

56
Six steps to financial support planning

• Determine the needs
• Establish written support policies
• Provide for ministry-related expenses
• Provide employee benefits
• Determine personal income
• Complete a financial support worksheet

57
Determining The Need

• Ask each church employee to complete a Financial
  Support Review (copies available). This will
  help you determine if the church is adequately
  meeting both the churchs and the employees
  needs. This tool will enable the church to more
  effectively plan for this years staff support
  and the ministry needs of the church.

58
Financial support review

• Forms are available at TRBA.
• The church should ask each staff member to
  complete this form and return to the committee
  for their review.
• The committee should determine if any
  adjustments should be made for that employee.

59
Financial support review

• The following areas need to be reviewed
• 1. Mileage driven the previous year for church
  business.
• 2. Any foreseen major changes in mileage for the
  upcoming year.
• The church should examine current and projected
  compensation at the IRS approved rates.

60
Financial support review

• 3. How much money was spent by the staff member
  in travel expenses to participate in church and
  denominational conventions and conferences? This
  would include lodging, food, commercial
  transportation, parking fees, etc.
• 4. Are their anticipated changes in convention,
  conference, education plans for next year?
• The church should explore what expenses they
  will reimburse for such events.

61
Financial support review

• 5. How much money was spent by the staff member
  on materials such as books, periodicals,
  subscriptions, tapes, etc. in preparation for
  sermons, studies, presentations, and other things
  related to the ministry of the staff member?
• 6. Are their any special studies, promotions,
  activities planned by the church or denomination
  that will require additional purchases in the
  upcoming year?
• The church should explore what expenses they
  will reimburse for such materials.

62
Financial support review

• 7. How much money was spent by the staff member
  on professional development conferences,
  education, workshops, etc.- to improve the
  ministers ability to minister to the church?
• The church should determine how much they will
  reimburse?
• 8. How much money was spent by the staff member
  to entertain church groups, prospects, visiting
  evangelists, and other guests of the church in
  their home or a restaurant?
• The church should determine how much they will
  reimburse to offset this expense to the staff
  member.

63
Thus far, we have just reviewed what it cost the
church staff member TO BE YOUR CHURCH STAFF
MEMBER. Now we need to look at the benefits the
church will provide and the personal income the
staff member can use as his/her personal income.
64
Protection Benefits

• The church should do all it can to protect the
  staff member and his/her family. Perhaps the
  church can not do all it needs to do, but each
  year it needs to take additional steps to protect
  the staff member!

65
Protection Benefits

• There are several things the church needs to
  know about its staff members so ask!
• 1. Does the staff member have health insurance?
• 2. What is the cost to the family?
• 3. Will the cost increase for next year?
• The church should determine how much it can do
  to offer this as a benefit for the staff member.
  If not fully, it can be reimbursed and/or a
  salary reduction agreement.

66
Financial support review

• 4. Does the staff member have life insurance?
  What is the cost? Can the church cover this as a
  benefit if not already a benefit (remember
  anything over the 50,000 premium will have to
  count as income to the staff member).
• 5. Does the staff member have disability
  insurance? What is the cost? Can the church
  include this as a benefit?
• 6. Does the staff member make contributions to
  GuideStones Retirement Program? (PLEASE NOTE
  It is the opinion of your presenter that the
  staff member should participate in the GuideStone
  Retirement. There are certain benefits that
  AUTOMATICALLY come to the staff member that serve
  as a protection to the staff member and to the
  church as a result of the staff member's
  involvement.)

67
A Few Words About Special Benefits For
GuideStones Retirement Participants

• If your church contributes 420 per staff member
  to any plan to the Cooperative Program of the
  Baptist State Convention of North Carolina, and
  contributions are made on behalf of the staff
  member (by the staff member or the church), then
  the staff member AUTOMATICALLY has certain
  protection benefits IN ADDITION TO any other
  protection benefits they might have. (PLEASE
  NOTE This benefit is available to ANY minister
  (including music DIRECTOR) and to SUPPORT STAFF
  and daycare workers that work at least 20 hours
  per week (ministry positions have no minimum
  number of hours to work).
• EVERY CHURCH SHOULD MAKE CERTAIN THAT MONTHLY
  CONTRIBUTIONS (AND I SAY AGAIN MONTHLY) SO THAT
  STAFF MEMBERS WILL HAVE THIS FREE BENEFIT!!!!!!!

68
More Words About Special Benefits For Annuity
Board Retirement Participants

• Treasurers should make certain payments are made
  on all staff members behalf on a MONTHLY basis.
  Benefits are based on twelve months of
  consecutive (not catch up) contributions and
  participants would receive a pro rated benefit if
  payments were not made MONTHLY.

69
Yet----A Few More Words About Special Benefits
For GuideStones Retirement Participants

• Eligible participants in the GuideStone
  Retirement System have the following AUTOMATIC
  benefits as a result of a partnership it the
  Baptist State Convention of North Carolina
• Protection Benefits For contributions of 1 a
  month (of course, it should be more)
• Disability Income Benefit of up to 500/month
• Survivor Protection Benefit (based on age) of up
  to 100,000 and not less than 10,000 for those
  who die before retirement (Contributing interims
  are not considered retired)

70
Yet----A Few More Words About Special Benefits
For GuideStones Retirement Participants

• Investment Benefit For contributions of 52 -
  105 the Baptist State Convention of North
  Carolina will contribute 1for every 3 the
  participant contributes.
• Churches are encouraged to contribute 10 of
  staff members direct pay. The staff member is
  encouraged to contribute 5.

71
Now---we move into the personal or direct
income of the minister. That is, the money that
is available to the staff member to support the
family/personal expenses.
72
Personal income.

• 1. How much was the salary for the staff member
  last year?
• 2. Did the staff member receive a COLA or merit
  raise last year?
• 3. What was the housing allowance or value of
  the parsonage last year?
• 4. How much SECA taxes were paid by the staff
  member last year?
• 5. How much did the church provide last year for
  SS Offset?
• Upon review of the above, the church should
  determine what adjustments need to be made in the
  next budget cycle for the staff member.

73
STEP 2 Establish written financial support
policies--------Every church should do all it can
to cut down on the potential for conflict in the
church. Written policies clarify intentions and
reduce the potential for misunderstandings.
74
Written policies should include.

• Ministry related expenses Should clearly state
  what the church considers allowable business
  expenses staff member record keeping
  expectations types of expenses to be reimbursed
  and reimbursement rates, etc.
• Employee benefits Should define levels of
  coverage the church will provide for insurances
  retirement contributions by the church
  educational expenses SS Offset, etc.

75
Written policies should include.

• Personal Income This is the direct income the
  staff member receives (housing allowance and
  taxable salary).
• OTHER Personnel policies There are several
  other policies the church should consider for its
  employees, including the following
• Vacation Sick leave
• Sabbatical leave Hiring issues
• Employee classifications Work hours
• Pay periods Church expectations in
  call backs from conferences/vacations

76

• ????Any Specific Questions????