Administrative Matters

 

Credit for Small Employer Health Insurance Premiums

By Rev. John Kreidler, Bishop’s Associate

Congregations may qualify for a tax credit regarding health insurance premiums paid for pastors and staff. This is a refundable tax credit so that you may be eligible to receive the refund even though your congregation did not pay taxes. This tax credit could be as much as 25% of the total amount the congregation paid for pastor and staff health insurance premiums in 2011. The tax credit was first available in 2010. At that time, the Board of Pensions provided detailed information including an instructional webinar. A recording of this webinar, originally offered on April 19, 2010, a download of the slides used during the seminar, a download of questions and answers, and other information is available on the Portico (ELCA Board of Pensions) website, https://www.elcabop.org/en/BenefitsAdmin/How_to_be_benefits_administrator/Clergy-taxes/Health-care-tax-credit.aspx. All of this information should still be useful to you in preparing to file this year. >more

2012 Annual Report Covers

The 2012 Annual Report Cover is now available online at ELCA.org/resources. When the e-store was upgraded this past year, standing orders were not automatically transferred, so covers will need to be reordered.

Product details
2012 Annual Report Cover ($5.50/pack of 50 copies)

Order online
http://resources.elca.org/Congregational_Life-Annual_Report_Cover_2012.html

Order by phone
Feel free to direct phone orders to 800-638-3522

Constitution and Bylaws, Central States Synod (Ammended 2010)

Constitution Review — Useful Web Sites

Required Congregational Forms

Under federal law, all employers—including the smallest of congregations—must have a form on file that verifies the employment eligibility and identity of each employee. The Immigration Reform and Control Act requires all U.S. employers to complete the Employment Eligibility Verification form (Form I-9) for all employees, including U.S. citizens. READ MORE

Congregational Resource Guide

An on-line guide hosted by The Alban Institute and The Indianapolis Center for Congregations. It offers helpful information and a few key resources that collectively represent the scope of thinking and practice around a given topic. Organized into nine categories at www.congregationalresources.org.

IRS regulations regarding political campaign activity by charities

For more than half a century 501(c)(3) organizations, including churches have been prohibited from political campaign activities. A press release from the IRS dated April 17, 2008, states in part:

“By law, organizations exempt from tax under Internal Revenue Code section 501(c)(3) may not ‘participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidates for public office. . . .

“. . .However, these organization can engage in advocating for or against issues and, to a limited extent, ballot initiatives or other legislative activities.”

It is important that we keep these prohibitions in mind during this election season even as we strive to be a voice of faith in the public arena. The full text of the press release is available at www.irs.gov for more detailed information regarding this and other tax issues. Download: IRS Political Activity (PDF)

Internet Safety and Usage

A recent issue of Seeds for the Parish (in its Q&A section) provided resources for families interested in Internet safety. Please check out the following links to see what best suits your situation. Also, click Internet and Web Use Policy for Congregations for a sample policy.

Recommended sites: www.mediafamily.org; www.sundaysoftware.com/youthemail.htm; www.spectorsoft.com; www.weblocker.fameleads.com; www.safekids.com; and Family Friendly Web Sites for Kids (Paulist Press, www.paulistpress.com).

Rostered Leader Info/Documents

Supply Pastor/Pulpit Supply

A revised listing of people available (rostered and PMAs arranged by Area Ministry) may be downloaded.

Statement of Policy Regarding Sexual Misconduct, Central States Synod

Handbooks/Forms

Financial Matters

Central States Budget for FYE 01/31/2012

Compensation Guidelines

Resources for Congregational Treasurers