IPHC Church Manual - Extension Loan Fund

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Bylaws Article V. Financial Guidelines 3) The Finance Committee shall allocate available income to the funds, divisions, departments, ministries, and other entities at the General level. The income to be allocated shall consist of the following amounts received from the Conferences by the General Treasury: a) The General portion of all Clergy Tithes b) The General portion of all Church Tithes 4) The Finance Committee shall set the compensation packages of all Global Ministry Center personnel. 5) Any appeal of budgetary decisions shall be decided by a majority vote of the Council of Bishops. 6) Any additional personnel positions at the Global Ministry Center must be approved in advance by the Finance Committee. 7) The Finance Committee shall set aside a reserve for emergency purposes. 8) The Finance Committee shall recommend to the Council of Bishops for final approval the expenditure of all excess, unbudgeted funds. 2. Other General-Level Provisions a. All churchwide appeals for financial support must be approved by the Council of Bishops. b. The financial records and financial statements of each General-level corporate entity of the International Pentecostal Holiness Church and the International Pentecostal Holiness Church, Inc., shall be audited annually by a Certified Public Accountant (CPA). The auditor’s report shall be submitted to the Global Ministry Center within 30 days of issuance. c. Each General Conference delegate will receive a summary financial statement for the previous term. 169
Bylaws Article V. Financial Guidelines d. Funds received by elected General officials and administrative staff for camp meetings, revivals, etc., should be applied first toward reimbursement of travel expenses. e. If an entity is not under the direct control of the International Pentecostal Holiness Church, the entity may receive funding from the General level of the International Pentecostal Holiness Church only if 70 percent or more of the membership of the governing board is composed of members of the International Pentecostal Holiness Church. B. Conferences 1. Conferences shall send the following amounts to the General Treasury monthly. a. 75 percent (75%) of the tithes received from the following clergy: 1) Full-time elected General officials 2) Full-time General-level institution heads 3) Full-time General director-level employees of the Global Ministry Center 4) Full-time active-duty military chaplains 5) Full-time Veterans Administration chaplains b. 10 percent (10%) of the tithes received from all clergy not listed in paragraph a. above. c. 55 percent (55%) of the Church Tithes received from Member or Affiliate Churches. 2. Conferences shall forward the General portion of the Church Tithe and any designated funds received to the appropriate entity monthly. 170
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International Pentecostal Holiness
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