Energizing and Equipping Local Churches
in Making Disciples of Jesus Christ for the Transformation of the World
Local Church Treasurer Information
Resources for Treasurers 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 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.
Accountable Reimbursement Plan
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
Churches 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)