Minister’s
Parsonage Allowance
Designation Resolution
Resolved
by the Congregation:
Whereas it is right
and proper for
the Local Congregation to provide for the Minister’s parsonage
allowance, as
remuneration for the ministerial duties thereof, as provided in 26
U.S.C. 107,
Whereas passive exempt
income of the
Local Congregation is hereby allocated to support the Minister’s
parsonage, and
the minister is authorized to cover any shortfall from funds of
whatever lawful
source, and
Whereas the
communicants and
associates of the Local Congregation are urged to tithe freely for the
maintenance of the ministers of the church,
It is therefore
Resolved that the
Local Congregation hereby designates a Parsonage Allowance and the
Ministry is
hereby authorized to expend or cause to be expended, to for or on
behalf of [Names of Ministers] as Ministers of the Congregation, a
designated
Parsonage Allowance, from the funds of the Local Congregation, not to
exceed,
on an annual basis, the fair market rental value of the
Minister’s dwelling and
the utility expenses therefore, as well as any other parsonage expenses
as
permitted by law, regulation or resolution. Regulation 1.107.1
provides
that expenses which are directly related to providing a home (including
maintenance, repairs and enhancements) shall be included in the
Allowance, except
expenses for food and servants. In the case of a home owned by
the church
or minister, the expenses may also include real estate taxes and
mortgage
payments. The Parsonage Allowance does not include the
Minister’s
Professional Expenses (which are paid or reimbursed separately from the
Allowance) nor any personal Stipend, Reimbursement, Gratuity or Gift
received
by the Minister. The Minister shall provide the location for the
Parsonage, which may be owned by the Minister, the Church or third
party. The
Minister may request, from time to time, Parsonage Allowance funds as
they may
be required for the maintenance and providing of the parsonage, and
funds, when
provided, shall be specifically designated, in writing on the transfer,
check
or money order, as part of the Parsonage Allowance. All rights
reserved.
Approved this _____ Day
of __________________, 20_____.
__________________________
Minister
True
Copy of
the Resolution of the Congregation.
--------------------------------------
Rev. Ralph Fucetola JD
Parent Church Trustee