Board of Pensions Tax Resources

It is almost Tax Day. If you are still working on your taxes, the good news is the Board of Pensions tax guides – Tax Guide for Ministers for 2021 Returns and 2022 Federal Reporting Requirements for Churches – are available on the Benefits Connect website. The may be printed or saved in electronic format. Both of these resources are full of useful information, and I highly recommend getting a copy. If you need assistance finding, downloading, or printing the guides, call the Board of Pensions at 800-773-7752 (800-PRESPLAN) or get in touch with me and I can forward either guide to you in PDF format.

Credit card usage

Activity at our churches is ramping back up, and as activity picks up, so do purchases and expenditures. That means it is probably a good time to revisit, or perhaps, implement card use procedures and controls. There are several examples of fraud and embezzlement taking place at churches because of lax or nonexistent controls being in place and being used. If your church has a credit card(s) or is considering acquiring one, I have several resources available on controls and best practices for using credit cards as a part of your church treasury function.

News from the Board of Pensions

Beginning April 1, the BOP began providing a new service to Medical Plan participants, partnering with Quantum Health to provide care coordinators who will help identify healthcare needs, resolve issues, and provide personalized support. This new feature will be available to members and their families with PPO, EPO, or HDHP coverage. Read more here.

Employment Guidance for Sessions and Session Personnel Committees

From the most recent Mid Council Relations newsletter:

Have the sessions in your presbytery looked recently at their personnel processes and policies? You might want to share with them this guide, which explores topics such as hiring and oversight of staff, roles of various individuals and groups in the process, and compliance with civil law, with reflections on Presbyterian theological perspective and our commitment to equity and inclusion. It is designed for congregations of all sizes.

Note that the resource includes a link to a feedback form through which users can submit comments and suggest improvements. We will value the questions and observations of users as we seek to keep this document current and helpful.

2022 IRS Standard Mileage

On December 17, 2021, the IRS announced the following changes to the standard mileage rates. As of January 1, 2022, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) is:

  • 58.5 cents per mile for business miles driven, up from 56 cents for 2021
  • 18 cents per mile driven for medical or moving purposes, up from 16 cents for 2021
  • 14 cents per mile driven in service of charitable organizations

2022 Per Capita

The 2022 Per Capita rate is $30.05 per member, according to the church’s membership in the most recently file statistical report. The 2022 Per Capita was approved at the August 2021 presbytery meeting. With the total rate at $30.05 per member, the Presbytery of West Virginia will keep $18.67, sending $8.98 and $2.40 to the General Assembly and Synod of the Trinity, respectively.

Helping us understand the importance of Per Capita to our connectional church is this excellent article, titled (coincidentally enough) “Understanding Per Capita,” in a recent issue of Presbyterians Today.

2022 Special Offerings Calendar

Here is this year’s calendar for the four churchwide Special Offerings of the Presbyterian Church (U.S.A.).

ONE GREAT HOUR OF SHARING: March 2 to April 17.

The season of Lent is the time of emphasis for the One Great Hour of Sharing special offering. The three programs supported by One Great Hour of Sharing are Presbyterian Disaster Assistance, the Presbyterian Hunger Program, and Self-Development of People. All work in different ways to serve individuals and communities in need. From initial disaster response to ongoing community development, their work fits together to provide people with safety, sustenance, and hope. Find more information and resources here.

PENTECOST: April 18 to June 5

PEACE & GLOBAL WITNESS: Sept. 4 to Oct. 2

CHRISTMAS JOY: Nov. 27 to Dec. 18

NOTE: Donations to these offerings are accepted at any time. The dates above are for times of special emphasis on the offerings. Click here for more information or to order resources, or call the PC(USA) Store at 800-533-4371.