Minister’s Parsonage Allowance
Designation Resolution

LifeSpirit Congregational Church

[Ministers and Parsonage Address]

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_____.                  __________________________

True Copy of the Resolution of the Congregation.


Rev. Ralph Fucetola JD
Parent Church Trustee