News From Pittsburgh Presbytery
A Letter from the General Minister to Pittsburgh Presbytery
In this week's pastoral letter, In Praise of "And-ing," the Rev. Dr. Sheldon W. Sorge, General Minister to Pittsburgh Presbytery, looks at what it means to be the kingdom of God shaped by "and" rather than organized by the conjunction "or," to relate to each other across lines of difference.
Annual Sweater Drive Underway
Neighbors sharing with neighbors has been the overriding theme of the Children's Museum of Pittsburgh's annual Mister Rogers' Neighborhood Sweater Drive over the last 14 years. Beginning in 2000, the museum has collected over 31,000 sweaters from individuals and families to share with those in need throughout southwestern Pennsylvania "neighborhood." Many of the sweaters have come from Presbyterian friends like you over the years.
This year, United Way of Allegheny County and the Presbyterian Mission Agency encourage congregations to collect much needed new and/or gently used sweaters for adults and children in their immediate area as a mission outreach. Sweaters left over from your own neighborhood efforts may be placed in the collection receptacle in the lobby of the museum through Friday, December 12 to be distributed before Christmas by mission agencies in the greater Pittsburgh area.
Coordinated by Presbyterian Media Mission (PMM) with the Children’s Museum of Pittsburgh and Mister Rogers’ Neighborhood. Email PMM for more information or call 412-323-1400 X 311.
Watch Your Mailbox!
Look for a letter this week from the Anti-Racism Task Force of the Amos 5:24 Ministry Team that will include more information about how to be involved in supporting the work of anti-racism within our presbytery. We are moving toward a new sense of hope through Jesus Christ that will redeem and reconcile even the most virulent divisions in our society to the glory of God.
Learn the Facts About Housing Allowance for Pastors
Each year your congregation votes on the terms of call for your pastoral staff. One of the pieces of the terms of call is the housing allowance. This allowance is one of the most important tax benefits available to ministers who own or rent their homes. Ministers who own or rent their home are not required to pay federal income taxes on the amount of their compensation their church designates as a housing allowance.
The housing allowance for all pastors is also tax exempt for local taxes within the Commonwealth of Pennsylvania. You should not include the housing allowance portion of the gross payroll amount for calculating the appropriate local tax for your pastoral employees. This rule only applies to the local income tax rates and does not exclude ordained staff from the Local Services Tax, or LST.
What expenses can be included in housing allowance? Housing-related expenses include mortgage payments, rent, utilities, repairs, furnishings, insurance, property taxes, additions, and maintenance.
Other considerations that must be given to calculating the appropriate level of housing allowance are:
One of the most overlooked aspects of approving the housing allowance is having your pastoral staff complete and sign an annual Estimate of Housing Allowance Request. It is a simple one-page document stating the pastor is requesting a specific amount of the financial package to be designated as housing allowance. Why do this? The IRS requires the request be made in writing and the ruling body, council or session, approve the request at a regular or called meeting and that the request and approval be entered into the official record or minutes. This process must be done prior to the congregation voting on and approving the terms of call. Under no circumstances may a church designate a housing allowance retroactively.
For convenience, there is a template of the Estimate of Housing Allowance Request available on the presbytery website under Forms/Financial Info & Tools. Remember you will need to have the form completed by your pastoral employee(s), submitted for approval by your session, and have the request and the approval of the request recorded in the official minutes of the meeting. All of these steps need to be completed before the congregation approves the terms of call each year.
Please call Roy Burford, Business Administrator, at 412-323- 1406 if you have any questions.
NOTE: More information about Continuing Education (CE) is available online; all events offer CE Units.
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