Local Church Treasurer and Finance
Training Resources

We've created this page in response to the increased interest in the information provided at our annual finance training events. We hope this will be a useful and convenient resource for you and your church staff. If you need information that we haven't listed here, or have any suggestions concerning this page, please email our Help Desk with your feedback.

All downloads will be in Adobe pdf format, unless otherwise specified. If you don't have the Adobe Acrobat Reader, click here to download it from their website for free.

Click on a Topic Below for more Information

• Conference Treasurer's Office Resources
• The Role of the Church Treasurer and Financial Secretary
• Conference Apportionments
• Church Remittances
• Local Church Audits
• Clergy Special Issues
• Tax Requirements
• Clergy Pension
• Local Church Income Reporting
• Incorporating the Local Church
• Property and Worker's Compensation Insurance
• Sales Tax Reimbursements
• Local Church Accounting System Selection
• United Methodist Foundation Investments

Conference Treasurer's Office Resources - Back to top

• Our Staff Functions - If you need to contact us, this list will tell you which staff member can best answer your questions.
• Internet Resources - A guide to other helpful resources on the web.
• Treasurer Training Slideshow - A copy of the PowerPoint presentation from our most recent training event. (MS PowerPoint)
• Treasurer Training Slideshow Handout - A copy of the PowerPoint handouts from our most recent training event. Shows each slide with room for your notes.

The Role of the Church Treasurer and Financial Secretary - Back to top

• Administrative Committees - An excerpt from The Book of Discipline which discusses the role of the committee on finance in the local church.

Conference Apportionments - Back to top

• Budgeting and Apportionment Process - A copy of the slides from the PowerPoint presentation from our most recent training event.
• Missions and Service Commitments Booklet - 2009 Conference Publication
• The Apportionment Calculation - A page from the Mission and Service Commitments booklet which explains the apportionment calculation process.
• Statistical Reports - A link to our downloads page, where you can access instructions for filling out your Table I, II, and II reports. There are also blank forms available for download.
• Statistical Table Training Videos - A link to videos that were created specifically to help you with the process of filling out your annual statistical tables.

Church Remittances - Back to top

• Church Remittance Guidelines - Helpful tips for remitting your apportionment and advance special payments to the Treasurer's Office, how to sign up to make electronic payments, where you can go to view your current remittance statement, and end of year close-out procedures.
• Remittance Forms - A link to our downloads page where you can print remittance forms and EFT enrollment forms.

Local Church Audits - Back to top

• Financial Controls, Policies, and Procedures - Information pertaining to the development of internal controls within your church.
• Local Church Audit Guide - A resource provided by GCFA for local congregations, to guide them through the process of having an annual financial audit.

Clergy Special Issues - Back to top

• Accountable Reimbursement Policies Q&As - A question and answer document designed to assist churches in establishing and maintaining accountable reimbursement policies for their clergy and staff. This document also includes examples of proper and improper remibursment items.
• Housing Allowance Q&As - A question and answer document designed to assist churches in establishing housing allowance policies, along with a sample resolution, a sample notification by the church and an estimate worksheet.
• Employee or Independent Contractor - A short publication from the IRS to help you determine whether your church workers should be classified as an employee or an independent contractor.
• All of these documents, and many more valuable resources can be found on GCFA's website, and are listed on their Tax Packet page.

Tax Requirements - Back to top

• Tax Guide for Churches and Religious Organizations - A publication from the IRS that explains the benefits and responsibilities under the federal tax system for churches and religious organizations. It covers several important topics such as tax exempt status, unrelated business income, filing requirements and charitable contributions.
• Record Retention Guide - A list of document types, and the length of time each type should be kept.
• Group Ruling Tax Exemption - Information about the "Group Ruling" that is maintained by GCFA for the United Methodist Church.

Clergy Pension - Back to top

• Visit our Pensions page for information about the Ministers' Transition Fund and pension billing.
• Pension Downloads - A link to our downloads page where you will find blank pension forms, instructions, EFT enrollment forms, and other helpful resources.

Local Church Income Reporting - Back to top

• Clergy W-2 Form Information - A document which gives general information on completing Form W-2 for clergy.
• Clergy W-2 Example
• Tax Reporting Requirements - Information about the reporting requirements of local churches.
• Form 941 - Employer's Quarterly Federal Tax Return
• Form W-4 - Employees Withholding Allowance Certificate
• Form I-9 - Employment Eligibility Verification - IRS form.
• North Carolina New Hire Reporting Form - For more information go to www.ncnewhires.com.

Incorporating the Local Church - Back to top

• Incorporation Information - A link to more information on the incorporation of the United Methodist Church, including sample articles and bylaws.
• Incorporation Memo - A link to a discussion of some considerations and concerns involving the incorporation of United Methodist Child Care Centers and Preschools on GCFA's website.

Property and Worker's Compensation Insurance - Back to top

• Visit our PACT page for more information about this program.

Sales Tax Reimbursements - Back to top

• State Taxation and NonProfit Organizations - Information from the NC Department of Revenue concerning state taxation and how the laws apply to nonprofit organizations.
• Form SS-4 - Application for Employer Identification Number (EIN).
• Employer ID Number Information - Information on the IRS website about the EIN, including how to determine if you need one and how to apply for one.

Local Church Accounting System Selection - Back to top

• Selecting Church Financial Computer Systems - A magazine article which discusses the challenge of choosing a financial computer system.

United Methodist Foundation Investments - Back to top

• For more information about the United Methodist Foundation and investment opportunities, please visit their web page at
  www.umf-nc.org.

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