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Church members will be reimbursed for ordinary and necessary church expenses authorized by the appropriate program chairman and incurred in the performance of his or her responsibilities when he/she documents the expense in a voucher with store receipt attached, showing amount, church purpose, and date in accordance with IRS regulations. All expenses in excess of the adopted church annual budget shall be pre-approved by the Finance Committee. This substantiation must be provided to the church treasurer within sixty (60) days of incurring the expense. The individual must return to the church any amounts received in excess of the substantiated expenses within thirty (30) days of receipt. The church will not report any properly substantiated reimbursement payments as income on any Form W-2. ARTICLE III SECTION 1. Voting Procedures For Calling New Pastor Voting for a new Pastor shall be by secret ballot. The Pulpit Committee shall prepared the ballots to be used and check the active membership list to insure that only active members at least eighteen (18) years old cast votes. Those desiring to cast an absentee vote may do so if for a good reason they are unable to attend the meeting when an election for a new Pastor is to be held. The Pulpit Committee shall determine the procedure for issuing all ballots and for insuring the secrecy of the votes cast. SECTION 2. Pastor's Salary The Pastor's salary shall be set by contract and voted upon by the church body at the time he is called by the Church to take the Pastorate. His salary must be approved by a majority vote of the voting members of the Church who are present at the meeting. However, the church shall reserve the right to renegotiate the contract at any time the finances of the church are such that the then present salary cannot be supported. Any recommendation for reduction in salary shall be made by the Board of Deacons and brought before the Church Body at a regular or special business meeting. It is hoped the Pastor would be sensitive to the needs of the Church and that the Church would only undertake such action in the case of an extreme financial hardship. SECTION 3. Pastor's Housing Allowance Resolution At the quarterly Business Meeting of Vanderhoof Baptist Church on October 20, 2010, the Treasurer informed the attendees that under the tax law, a minister of the Gospel is not subject to federal income tax on "the parsonage allowance paid to him as a part of his compensation to the extent used by him to rent or provide a home". WHEREAS, Pastor Craig Holler owns his home that serves as parsonage and meeting location for various church business, WHEREAS, Pastor Craig Holler has provided an estimate of his additional home expenses. WHEREAS, it is the desire of Vanderhoof Baptist Church that as long as Pastor Craig Holler is our employee the amount of designated housing allowance shall apply to all future years until modified. 2 of 9
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