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. Kirby Smith , 619-481-5453, with questions.
Annual Care Declaration | Clergy Compensation Guidelines
Housing Allowance | Clergy Tax Considerations | Discretionary Funds
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. In order to make compliance with this requirement as convenient as possible for members of the clergy, here is a PDF copy of the Annual Clergy Declaration Regarding Pastoral Care.
These forms are due February 1.
Clergy Compensation Guidelines
You may use the PDF form below to assist you with your calculations or contact the chief financial officer, the Rev. Kirby Smith, 619-481-5453.
|Congregation Category: Average Sunday Attendance (ASA)||Minimum||Suggested||Minimum||Suggested|
|Family: ASA 0-75||$57,517||$70,539||$58,667||$71,950|
|Pastoral: ASA 76-140||$69,546||$80,215||$70,937||$81,819|
|Transitional: ASA 141-225||$83,888||$96,757||$85,566||$98,692|
|Program: ASA 225-400||$105,808||$122,039||$107,924||$124,480|
|Resource: ASA 400+||$117,242||$143,679||$119,587||$146,553|
For associates, assistants and curates, the established minimum and suggested compensations are:
Priest ordained less than seven years: Minimum $52,000; Suggested $64,945.
Priest ordained more than seven years: Minimum $54,652; Suggested $68,340.
Church Law & Tax Report: Church & Clergy Tax Guide
Richard R. Hammer, J.D., LL.M., CPA
Christian Ministry Resources
PO Box 2600
Big Sandy TX 75755
Use the form below to pass a resolution that enables clergy members to benefit from income tax exemptions on housing costs.
The following is a housing resolution tailored to clergy members living in rectories:
Here is an editable PDF version of the Housing Allowance Template which you can also print and fill out by hand.
If you have questions about these documents, please contact the Rev. Kirby Smith.
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.
According to our canons, discretionary funds are for the poor and for other “charitable and pious purposes,” (Title III, Canon 14[f]). These funds belong to the congregation and are entrusted to the rector for proper distribution.
With regard to taxes, money flowing from a church to the clergy for the clergy’s personal use is generally taxable as income to the clergy. Money given in exchange for services is taxable as income. Gifts are deductible only if given to an exempt organization, such as the church, but not if given to an individual, either directly or indirectly. In short, the discretionary fund is not the personal property of the rector.
Traditional uses of discretionary funds include: payments for gas, food, rent, utilities, medical bills, for poor people, vestments, books, other professional items which will remain the property of the church when the clergy person leaves, entertainment of persons directly related to the church’s ministry, membership in groups related to the exercise of ministry.
If you have questions about this important subject, please refer to the Manual of Business Methods in Church Affairs, chapter five.