Clergy Compensation

Minimum Clergy Compensation Guidelines

Minimum compensation comprises the base on which the Church Pension Fund calculates clergy pension assessments. Minimum compensation in Arkansas includes stipend, cash and non-cash housing and utilities allowances, and self- employment tax reimbursement (SECA).

>> Download the Minimum Clergy Compensation Guidelines for 2012.

Supply Clergy Policy

The diocesan minimum compensation for supply clergy is $150 for officiating at one service on a Sunday and $180 for officiating at two services, plus reimbursement for travel at the IRS allowable rate (55.5¢ per mile July-December 2011), and any additional accountable, reimbursable business expenses.

>> Download the Supply Clergy Policy

IRS Housing Allowance Regulation

Congress enacted the Clergy Housing Allowance Clarification Act in 2002. This act amended the Tax Code to limit the nontaxable portion of a church-designated housing allowance for ministers who own or rent their home to the fair market rental value, furnished, plus utilities. Vestries must approve a minister’s allowance amount by resolution.

>> Download the IRS Regulation and the Clergy Housing Resolution Form.