Income reportable on IRS Schedule SE, Schedule C, and Form 1040 would reflect “gross income from all sources”.  (The Church and Clergy Tax Guide prepared by Mr. Richard Hammar was also used to formulate this opinion.)

 Further, based on IRS Schedule SE, Schedule C, Form 1040, and the Church and Clergy Tax Guide, this committee understands “all income” to mean “gross income from all sources” and is further described as:

1.      Base salary received from church

2.      Secular salary/wage

3.      Secular self-employment

4.      All Honorariums (weddings, funerals, etc.)

5.      Profit from all sales of books, tapes, etc.

6.      Cash gifts from church or individuals

7.      Fair value of all non-cash gifts

8.      All income realized from inheritances and/or interest earned on inheritances

9.      Utilities paid by church

10.    Social Security and/or taxes paid by the church

11.    Housing allowance of fair rental value of parsonage

12.    All earned interest reported on Form 1099

13.    Profit from sale of stocks, bonds, and real property

14.    Income received from Social Security subject to certain IRS calculations or limitations

15.    Income received from other retirement funds

The District Bylaws, Article XII, Section 4 and 5:

Licensed and ordained ministers associated with the district shall contribute not less than 80% of their tithes/dues from gross income from all sources to the support of the district each month.

Certified ministers holding fellowship papers with the district shall contribute not less than 50% of their tithes/dues from gross income from all sources to the support of the district each month.

Last Published:  Sept. 2, 2009