Dated November 11, 1997
(Excerpted
from a memo to All Church Treasurers and Finance Committees from Committee on
Ministry)
The following motion was made by COM and approved by Presbytery:
To establish the policy for the minister members of the Presbytery that automobile, educational and all other professional allowances be paid to the minister through an Accountable Reimbursement Plan. Minister members may request an exemption for a particular allowance by writing the Committee on Ministry.
This approved motion means that churches should plan to reimburse their ministers rather than paying a proportional allowance of these benefits with each pay period. When such allowances are paid to the minister upon submission of receipts, they are not considered income and are not included on the minister’s W-2.