Local Church Treasurer Information

Resources for Treasures and Financial Secretaries

Financial Proverbs

How to be a terrible treasurer

 

FAITH NEWSLETTER

Volume 2, Issue 2 - July 2010   pdf format

Volume 2, Issue 1 - April 2010   pdf format

 

Volume 1, Issue 1 - June 2009   pdf format

Volume 1, Issue 2 - September 2009   pdf format

 Volume 1, Issue 3 - December 2009   pdf format

 

Internal Accounting Controls for Local Churches

  

 

 

 IRS web site

IRS Standard Mileage Rate effective January 1, 2009 = 55.0 cents per mile.  Churches are allowed to determine their own mileage reimbursement rate, and it can be less or more than the IRS rate.  For example, the Conference reimburses non-staff at 25 cents per mile.  However, any reimbursement over the IRS rate is considered to be taxable income to the individual and should be reported on the W-2.

Pastor’s Discretionary Fund 

Accountable Reimbursement Plan

Record Retention Guidelines

Political Activity - 501(c)(3) tax code requires that churches NOT participate or intervene in any political campaign on behalf of, or in opposition to, any canididate for public office. 

 Employment / Payroll:

The Fair Minimum Wage Act of 2007 mandates the following phased increases to the federal minimum wage:

           From July 24, 2008 to July 23, 2009     $6.55 per hour

           From July 24, 2009                             $7.25 per hour

Chruches are not exempt from paying one-and-a-half times per hour for non-exempt employees that work more than 40 hours in a week.

Employee vs. Independent Contractor: Twenty-Point Test 

Employer Identification Number Online Application

Clergy Tax Packet (GCFA)

IRS Forms W-2 and W-3: Instructions 

IRS Form W-4: Employees Withholding Allowance Exemption

IRS Form W-9: Request for Taxpayer Identification Number  

IRS Pub. 15: Employer’s Supplemental Tax Guide (Circular E)

IRS Pub. 15-B: Employer’s Supplemental Tax Guide to Fringe Benefits

Other IRS Forms and Publications 

Payroll Processing Companies
The following links are not recommendations --only information offered to you as a service.
    Automatic Data Processing
    Ceridian
    Paychex
    Paycom Internet Payroll Processing (discount for Conference churches) 
         Welcome Letter
    Payday USA

 

 

 

Screening
The following links are not recommendations --only information offered to you as a service.
   Lexus Nexus   ( Introduction letter )
   National Sex Offender Public Website
   VolunteerSelectPlus
   Reducing the Risk

Sexual Harassment Prevention (Conference Policy)