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Clergy Finance & Admin
You can find resources and helpful tools for clergy and church leaders here. Some of these pages are password protected to secure sensitive information. Clergy can request the password by contacting the Director of Communications, Chris Tumilty.


Paying attention to clergy financial matters is important. The bishop’s office is here to provide information and services to all clergy canonically resident in our diocese, or serving as clergy licensed to officiate. Contact chief financial officer, the Rev. Jeff Martinhauk , 619-481-5453, with questions.

Annual Care Declaration
Housing Allowance
Clergy Compensation Guidelines, 2026

Clergy Tax Considerations

Pastoral Funds
Monthly Operational Report
Supply Clergy Compensation Guidelines

Annual Care Declaration

The Office of the Bishop requires that all clergy canonically resident in the diocese and all clergy licensed to perform the duties of their office in the diocese annually submit a signed declaration regarding the pastoral care they provided during the preceding year.

These forms are due February 1.

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Housing Allowance

Use the form below to pass a resolution that enables clergy members to benefit from income tax exemptions on housing costs.

Clergy Housing Allowance Resolution

The following is a housing resolution tailored to clergy members living in rectories:

Housing Allowance Template

Here is an editable PDF version of the Housing Allowance Template which you can also print and fill out by hand.

Editable Housing Allowance Template

If you have questions about these documents, please contact the Rev. Jeff Martinhauk.

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Clergy Compensation Guidelines

Clergy Sabbatical Guidelines

Total Cost of Clergy Worksheet

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Clergy Tax Considerations

For information on current year tax guidelines for active  and retired clergy, visit the Church Pension’s Group’s site to download their most current tax guide for Episcopal ministers.

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Pastoral Funds

The subject of pastoral funds often raises questions from both clergy and lay persons. The answer to the questions can have significant consequence for both the clergy, the church, and persons who contribute to the pastoral fund. Since clergy can unknowingly run afoul of IRS tax regulations, the Bishop and Executive Council of the Episcopal Diocese of San Diego believe that the diocese has a responsibility to suggest some guidelines for these funds which will encourage proper stewardship of monies intended for those in need, and have therefore asked that this memorandum be prepared to guide clergy and congregation treasurers in managing pastoral funds.

Please refer to the EDSD guidelines for Administering Pastoral Funds.

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