OVERVIEW Business expenses are complex, and pastors incur them as quickly as any CEO. Whether it is meeting with an elder over breakfast, traveling to the hospital for visitation, attending a preaching workshop, or—in some churches—paying a tithe, pastors and church administrators must understand how to account for all these expenses. The following handouts will explain:1) The distinction between, and unique benefits of, accountable and non-accountable reimbursement plans 2) Travel and commuting expenses 3) Education expenses 4) Entertainment expenses 5) Fringe benefits 6) The circumstances in which tithing is considered a business expense. Use this material in one of your regularly scheduled meetings or as an introduction for someone new to pastoral ministry. Simply select a handout, print, and photocopy it—you do not need to ask permission to copy, provided you are using the material in a church or educational setting and are not charging for it—and lead a discussion using the questions provided. We hope this material frees your pastors to be able to minister more generously. HANDOUTS Four Rules for Reimbursements Here’s how you can keep the church’s policies efficient and, more importantly, legal. Non-Accountable Reimbursements Many churches opt for these straightforward arrangements, but they can backfire. Expenses for Cars and Commuting Pastors can receive reimbursement for some travel expenses. Find out which ones. Accounting for Travel Expenses Many expenses can be deducted or reimbursed if you fall within these rules. Paying for Continuing Education The church can cover the costs of employee learning. Use this guide to understand how. Understanding Entertainment Expenses Know the rules for reimbursement on lunches, dinners, and other recreation. How Fringe Benefits Fit In Should the church tax employees for the benefits that come with the job? Is Tithing a Business Expense? Ministers can deduct contributions to their church under certain circumstances. Further Resources Books and websites to help your church with its business expenses. ADDITIONAL INFORMATION Type: Download Pages: 20 Copyright: 2007 About the Author RELATED PRODUCTS Record Keeping Manage Your Church's Financial Future The Church Guide to Planning & Budgeting The Church Guide to Financial Reporting |
