Memo Series for the Board of Pensions of the Church of God

This Memo Series is provided to help and assist Church of God pastors, lay-leaders, and Boards. Additional information can be obtained on these and other subjects by calling the Board of Pensions at (800) 844-8983 or 642-3880. Each of these Memos can be printed. You will need Adobe Acrobat Reader to view or print. (Click on the graphic below to download for free if you don't already have it.)

Compensation and Taxes

MEMO #1 Housing for Your Pastor: Parsonage or Housing Allowance?
MEMO #2 Church Employees or Independent Contractors?
MEMO #3 Tax and Reporting Procedures for Congregations
MEMO #4 Strategies for Structuring Ministerial Compensation
MEMO #5 Minimizing Income Taxes for Church Employees
MEMO #6 Worker’s Compensation Laws and the Local Church
MEMO #7 Can Ministers Opt Out of Social Security?
MEMO #8 Auto and Other Business Expense Reimbursements
MEMO #9 Who is a Minister for Tax Purposes?
MEMO #10 The Minister’s Housing Allowance
MEMO #11 Health Reimbursement Arrangements
MEMO #12 The Annual Church Audit

If you have other topics that you would like addressed, please feel free to contact us.

Disclaimer: The MEMO series is presented as assistance to Church of God pastors, lay-leaders and Boards and is not intended as specific tax or legal advice. Boards and leaders should contact their local accounting and legal contacts for specific assistance.