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Table of Contents Introduction.................................................4 Section I Clergy and Personnel Issues Housing Allowance Q&A ...................................... 5-16
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
Section IV Oklahoma Conference Pension and Health Benefits Pension Benefits.................................................... 75-77
Health Insurance Benefits..................................... 75-77
Sample Finance Report .............................................. 78-80
Internal Accounting Control Requirements .................................81
Section VI Additional Resources IRS Publications and Materials ............................. 82-84
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