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.
This Training Pack contains all of the following:
Four Rules for Reimbursements Here’s how you can keep the church’s policies efficient and, more importantly, legal.
Richard Hammar
Non-Accountable Reimbursements Many churches opt for these straightforward arrangements, but they can backfire.
Richard Hammar
Expenses for Cars and Commuting Pastors can receive reimbursement for some travel expenses. Find out which ones.
Richard Hammar
Accounting for Travel Expenses Many expenses can be deducted or reimbursed if you fall within these rules
Richard Hammar
Paying for Continuing Education The church can cover the costs of employee learning. Use this guide to understand how.
Richard Hammar
Understanding Entertainment Expenses Know the rules for reimbursement on lunches, dinners, and other recreation.
Richard Hammar
How Fringe Benefits Fit In Should the church tax employees for the benefits that come with the job?
Richard Hammar
Is Tithing a Business Expense? Ministers can deduct contributions to their church under certain circumstances.
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