If you have questions about church finances like creating a budget, using accounting software, setting up payroll or other operational items, contact our Genesis Director of Finance, Honna Curtis.
If you have questions about property, insurance, legal matters or church health, please contact our Associate Superintendent and Director of Operations, Adam Stein.
The IRS makes provision for a tax exempt housing allowance to constitute a portion of a pastor's income from the local church. Each church must record an approved housing allowance in their board minutes, and it should be reflected accordingly in the church's annual budget.
IRS Publication 517 (2023) provides the following guidance: “Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes.”
CMCs in the employ of a church who function in either ministerial staff roles with freedom of action, ministerial leadership roles, or lead pastor roles would be eligible for housing allowance.
If you're unsure whether you or someone on your staff qualifies, contact the Conference office.
with Supt. Pam Braman
Our compensation worksheet is something we have created as a tool within Genesis to help churches answer the question: “What should we be paying our pastor?” We base our starting numbers on a living wage for one person in this region. Specifics can be found at: https://livingwage.mit.edu.
In addition, research-based pastoral pay from another denomination can be found here: http://compstudy.lifeway.com/