Resolutions such as these should be approved annually, BEFORE the start of the new year, and whenever changes are requested by the minister.
The following resolution was duly adopted by (name of church) at our regularly scheduled meeting held on xx/xx/xx, a quorum being present:
Whereas, Section 107 of the Internal Revenue Code permits a minister to exclude from gross income a church-designated allowance paid to him/her as part of his/her compensation to the extent used by him/her for actual expenses in owning or renting a home; and
Whereas, (name of minister) is compensated by (name of church) exclusively for services as a minister; and
Whereas (name of church) does not provide (name of minister) with a parsonage, therefore it is hereby
Resolved, that the total compensation paid to (name of minister) for calendar year XXXX shall be $aa,aaa of which $bb,bbb is hereby designated to be a housing allowance; and it is further
Resolved that the designation of $bb,bbb as a housing allowance shall apply to calendar year XXX and all future years unless otherwise provided.
The following resolution was duly adopted by (name of church) at a regularly scheduled meeting held on xx/xx/xx, a quorum being present:
Whereas, Section 107 of the Internal Revenue Code permits a minister to exclude from gross income the rental value of a parsonage furnished ot him/her as part of his/her compensation, and a church-designated housing allowance paid to him/her as part of his/her compensation to the extent used for actual expenses incurred in maintaining the parsonage; and
Whereas, (name of minister) is compensated by (name of church) exclusively for services as a minister; and
Whereas, (name of church) provides (name of minister) with rent-free use of a church-owned parsonage as compensation for services that he/she renders to the church in the exercise of his/her ministry; and
Whereas (name of minister) incurs expenses for living in church-provided housing, therefore it is hereby
Resolved, that the annual compensation paid to (name of minister) for calendar year XXXX shall be $aa,aaa of which $bb,bbb is hereby designated to be a housing allowance pursuant to Section 107 of the Internal Revenue Code, and it is further
Resolved, that the designation of $bb,bbb as a housing allowance shall apply to calendar year XXXX and all future years unless otherwise provided by the church.
