Cover Page

Table of Contents Introduction.................................................4

Section I Clergy and Personnel Issues

Housing Allowance Q&A ...................................... 5-16

  • Accountable Reimbursement Plans

Accountable Reimbursement Policies Q & A’s ........................... 17-24

Sample Accountable Reimbursement Policy .................... 25-28

Sample Expense Voucher Form......................................29

Local Transportation Expenses Q & A .................................... 30-31

Transportation Expenses for Pastors Serving Multiple Point Charges .... 32-33

Moving Expenses Memorandum ........................................... 34-37

Spousal Travel Expenses Memorandum ................................ 38-40

Pastor’s Discretionary Fund ................................................. 41-44

Employee or Independent Contractor .............................. 45-49

Section II Tax and IRS Issues

Local Church Tax Reporting Requirements .................................50

Form 941 Filing Requirements ........................................... 51-52

Form W-2

Information for Completing Form W-2 for Clergy ........................... 53-55

Example of Form W-2 for Clergy ............................... 56-57

Form W-3 Reporting Requirements...................................58

Unrelated Business Income Tax ....................................59

Income Tax Exempt Status of Churches

Group Ruling Request Form ..........................................60

Group Rulings and Charitable Contributions ...............................61

IRS Group Ruling Letter for UMC .................................. 62-65

Other Taxes .................................................................66

Benevolence Fund Policy ..............................................67

Section III Connectional Giving

Apportionments..............................................68

Decimal Calculations ...........................................69

The Oklahoma Apportionments .....................................70

The Oklahoma Conference Budget ............................ 71-72

Conference Assessments .......................................... 73-74

  • Conference Advance Specials
  • General Advance Specials
  • Special Offerings
  • Contribution Form
  • Apportionment Balances
  • Electronic Payments

Section IV Oklahoma Conference Pension and Health Benefits

Pension Benefits.................................................... 75-77

  • Plans Offered
  • Rates
  • Enrollment Forms
  • Payment Options

Health Insurance Benefits..................................... 75-77

  • Self-funded Insurance Program
  • Coverage
  • Rates
  • Payment Options
  • Section V Accounting and Audit Information

Sample Finance Report .............................................. 78-80

  • Sample Pledge Income Projection Calculations

Internal Accounting Control Requirements .................................81

  • 2008 Book of Discipline Requirement
  • Sample policy
  • GDC&A Local Church Audit Guide

Section VI Additional Resources

IRS Publications and Materials ............................. 82-84

  • Obtaining IRS Forms and Publications
  • Other Resources
  • GCFA Legal Manual Link
  • Charge (Church) Conference Forms
  • Oklahoma City Hotel Tax Exemption Letter