Tax Time! - What is a Ministerial Housing Allowance?

Any licensed or ordained minister in the U.S. who performs ministerial duties and who is employed by the church qualifies for a housing allowance which is a great tax benefit. Housing allowances are not taxable to federal or state income taxes, so you can save taxes by utilizing the housing allowance. In general the rules are as follows.

To have a housing allowance, you must have a resolution pre-authorizing the housing allowance. A pastor cannot designate his own housing…it must be done by either the church board or the church membership. The amount designated goes to pay all housing expenses: rent or house payment, utilities, taxes, insurance, repairs & maintenance, upkeep, association dues, furnishing & appliances (purchase or repair). Any expenditure that is for the upkeep of the house you live in is included in the housing allowance.

The housing allowance is ONLY for your primary residence, not any other vacation home, etc. The allowance is paid by church funds as a portion of the overall compensation of the minister. The housing allowance used cannot exceed the actual expenses incurred for the housing expenses. The amount paid toward the house payment cannot exceed the fair rental value of the home.

Developing A Growing Church

Pastor Ray Johnson of the Denham Springs Pentecostal Church shares the characteristics of a growing church.

1. There are specific, reasonable and attainable growth goals that have been developed. A pastor must see, believe it and work for it!
2. There is powerful Bible-based preaching and teaching, anointed singing, vibrant worship, fervent praying, and generous giving.
3. There is consistent visitation and follow-up on visitors.
4. The pastor recognizes and releases the gifts and callings among the congregation. These gifts include the gifts of teachers, helpers, prophecy, exhortation, ruling, etc.
5. The organization, coordination, and emphasis of the basic departments - Sunday School, Youth, Outreach, Music, New Convert Care - is always on soul-winning and discipleship......

Seven Challenges Every Pastor Faces

2.    KEEPING PEOPLE MOTIVATED & FOCUSED:

• Getting everybody on board and keeping them on board......

Guard the Gates - Part 1

It is imperative that a minister guards the gates of his mind. He is constantly under the assault and duress of the devil and because of this, our mind must be worked on very diligently to prevent the capture of it. Don’t be surprised at the tares, which may loom among the wheat because this is the way it has to be. In fact Paul cautioned the ever-vigilant servant when he expressed the fact that there must be heresies to grow like clover in a pasture. The reason is for the church to be approved by God (1 Cor. 11:19)....

Storm the Gates - Part 4

John Bunyan’s book The Holy War describes the capture and re-taking of Mansoul. The gates were taken advantage of by Diabolus and his armies because they were not guarded properly. When King Shaddai decided that he was going to gain control of it again, he chose to assault the gates also. The Eye Gate and the Ear Gate were the primary ways of going back into the city. So he determined that he would have his best men to attack the Ear Gate. It literally shook while these men assaulted it. While the allegory is best understood as preaching that is being used to reason with the Ear Gate, Bunyan does an excellent job in describing the ways that it falls back to the control of King Shaddai.

The first to assault the Ear Gate was Captain Boanerges and his first assistant, Mr. Thunder. The second man to assault the gate was Captain Conviction and his first assistant, Mr. Sorrow. The third man sent in is Captain Judgment and Mr. Terror. Obviously Bunyan is describing the most effective tones of evangelistic preaching. Although all of these techniques, authority, passion, conviction, godly sorrow, judgment, and a fear of the judgment awaiting every man, it appears that much of this kind of preaching has fallen by the wayside.

Captain Judgment and Mr. Terror (knowing the terror of the Lord, we persuade men; 2 Cor. 5:11) are dressed in red uniforms with an insignia of a burning furnace. When he stepped up to speak immediately after Captain Conviction, his words rang out.

‘O ye, the inhabitants of the town of Mansoul, that have lived so long in rebellion and acts of treason against the King Shaddai, know that we come not today to this place, in this manner, with our message of our own minds, or to revenge our own quarrel; it is the King, my Master, that hath sent us to reduce you to your obedience to him; the which if you refuse in a peaceable way to yield, we have commission to compel you thereto. And never think of yourselves, nor yet suffer the tyrant Diabolus to persuade you to think, that our King, by his power, is not able to bring you down, and to lay you under his feet; for he is the former of all things, and if he touches the mountains, they smoke. Nor will the gate of the King’s clemency stand always open; for the day that shall burn like an oven is before him; yea, it hasteth greatly, it slumbereth not.

Decision Making

Most leaders must constantly work at making decisions simple. The implication of a decision will always be complex enough, and sometimes we try to solve or deal with all the implications - the how, who, why, how much and so on at the same time we make the decision.

What are the five to ten most relevant, proven facts in this situation?

• Right up front, distinguish proven facts from what are simply your assumptions. Assumptions are what we believe to be true. They can be very faulty foundations on which to build your decision. A proven fact is "Last month the house down the street sold for X dollars." An assumptions is "I think houses in this neighborhood will generally sell for about X dollars."
  
• The most frequent violation of sound decision making is trying to decide before all the facts are known. Somehow in our minds we have a need to decide now, a need to bring closure, a need to have things settled. Because an undecided situation often brings us stress, our minds compel us to make a decision too quickly before all the facts are in. "Once the facts are clear, the decisions jump out at you." Find out the facts!

How will this decision impact all the people involved?

• Who are the main players? Who else will be affected? People in other departments? You spouse and children?

What will be the long-term impact of this situation?

• What will be the long term impact of this decision?
  
• How would this decision affect people a year from now? Five or ten years from now? By the time the children leave home? By the time I retire?
  
• The more reversible the decision and it's consequences the freer you are to move faster in making it.

What legal, moral, or ethical concerns are involved in the decision?

• Be clear on these factors, especially if it's a big decision involving major commitments of money, time, and energy and affecting a number of lives.
  
• Understand the difference between these three categories. Legality is based on a coded law. Morality is based on a moral code or trust. Ethics are based on an accepted local or cultural standard.
  
• Sort out these terms and their application to your decision making process, since some decisions you make could be legal and yet immoral or ethical and yet illegal.

Take Time For What Matters

Understand the value of your time. In the corporate world, managers are encouraged to assess the actual dollar value of their time. This helps the person and their staff understand that time equals money. As much as the church is not focused on money as the corporate world is, a minister should understand that his time is very valuable and it is limited.

Invest your time wisely. Understand that you only have so much time to invest in a given ministry, project or person. Make the best use of it. Don’t allow distractions or other people’s agendas to keep you from staying on track. A minister should be allowed the same courtesy as any other professional when it comes to his time.

Think of your time like you think of your money. You would never think of investing your money unwisely or just wasting it on every person would ask you for it. You would consider wisely where it should be spend and on who. Time is more valuable than your money, invest it wisely.

Set aside time each day to prioritize the demands on your time. Yes, you should be allowed to decide how your time should be spent. Prioritizing the demands of your time will allow you to spend time in areas where it is most needed and where the greatest return will come from it.

The Value Of A Good Instrument

The carpenter relies upon his tools to be correct for whatever job is being done and, also, that his saw is sharp and the proper cutting type. No real builder of various items would even think about doing quality work without the best of tools to aid his efforts. Consider what type of music would come to the ear, if the wrong instruments were played for certain parts, or worse; the instruments were out of tune or broken down - guitars missing strings, a drum with a hole in the skin, violins with loose strings, a trumpet clogged, and so on. Without the instrument being correct and in good shape, the person working or playing could not be able to perform at peak. Now, consider the same truth with regard to God and His saved vessels.

We are the instruments that God plays upon, works through and, if we are in terrible condition, or out of tune with His purposes, what can we ever accomplish for Him?

Making Dry Church Services Come To Life

Why is it that in some churches, meeting with the creator of the universe is often a boring showcase for bad music, inept preaching and poor taste? Listed are 9 perspectives that can enhance the effectiveness of your services....