Forms 5, 6, 7, 8a, and 8b (Clergy Compensation) in PDF Format

More documents

Recommendations

Info

Church ________________________ City______________________________ Form 7 Multiple Church Compensation & Other Expense Breakdown Clergy Name: ________________________________________________________________________________ Please enter the percentage and dollar amount each church pays. Item Church % Church % Church % Gross Compensation (See Form 5 Line 1a plus 1b) Housing or Utilities (See Form 5 Line 2 or Form 6 Line 10) *Health Insurance (See Form 5 Line 3) *Pension (See Form 5 Line 4) Continuing Education (See Form 6 Line 6) Travel (See Form 6 Line 7) Other Professional Expenses (See Form 6 Line 8) TOTALS (from Pastoral Compensation Form [Form 5] and Accountable Reimbursement Form [Form 6]) TOTAL *Billing for benefits in multi-church charges can be challenging. The simplest billing procedure is for one church to be billed for all benefits with reimbursement from the other churches in the charge. When more than one church is to be billed the pension portion can only be divided by whole percentages (i.e. 50%, 35%, not 22.5%). If the Health Insurance premium is billed to more than one church it is preferred that only one church be responsible for the salary reduction of the clergy’s share of premium for accurate reporting on the W-2 and collection of premium. Special billing arrangements become a challenge and increase the possibility for error. Note: Special billing arrangements must be communicated in writing to the Conference Benefits Officer with the specific information for billing, each church treasurer’s name, contact information and the payment method (direct billed or ACH) for each church.
Church ________________________ City______________________________ Form 8a 2013 Parsonage Allowance Resolution (Church-Owned Parsonage) The approved document should be kept with the minutes of the meeting at the local church. Copies should be given to the pastor and church treasurer for tax and payroll purposes. Date ____________________________ TO: Church Council/Leadership Team I hereby request that, of my 2013 compensation in the amount of $____________, the Council/Board designate $___________ as a household furnishings/appurtenance allowance. I have reviewed my estimated expenses related to 2013 and believe this to be a representative amount pursuant to Section 107 of the IRS code. For the year 2013, I will receive the rent-free use of a home located at __________________________________ ___________________________________________________________________________________________ Respectfully submitted, Name _________________________________ Position _____________________________________________ Address ____________________________________________________________________________________ * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * The following resolution was duly adopted by the church council/administrative board of ______________ Church, after considering the statement of Pastor _____________________________ regarding the house occupied, furnished, plus the cost of utilities, at a regularly scheduled meeting on ___________________, a quorum as defined in the 2008 BOD (252.6) being present: Whereas, section 107 of the Internal Revenue Code permits a minister of the gospel to exclude from gross income “the rental value of a home furnished to him as part of his compensation,” and a churchdesignated parsonage allowance paid to him as part of his compensation to the extent used by him for actual expenses incurred in maintaining a church-owned parsonage; and Whereas, Pastor _________________________ is compensated by ________________________ Church exclusively for services as a minister of the gospel; and Whereas, ___________________________________ Church provides Pastor._____________________ with rent-free use of a church-owned parsonage as compensation for services that he/she renders to the church in the exercise of his/her ministry; and Whereas, as additional compensation to Pastor ____________________________ for services that he/she renders to the church in the exercise of his/her ministry, _______________________ Church also desires to pay Pastor _________________ for expenses that he/she incurs in maintaining the parsonage; therefore, it is hereby Resolved, that the annual compensation paid to Pastor ____________________________ for the calendar year 2013 shall be $ _____________________, of which $__________ is hereby designated as a household furnishings or rental or parsonage allowance pursuant to Section 107 of the Internal Revenue Code; and it is further
Page 1 and 2: Minnesota Annual Conference of The
Page 7 and 8: ACTIVE CLERGY ¾ to fulltime appoin
Page 9: Church ________________________ Cit
Page 13: Church ________________________ Cit

Forms 5, 6, 7, 8a, and 8b (Clergy Compensation) in PDF Format

Create successful ePaper yourself

Delete template?

Save as template?