1
RESOLUTION # 1Rental/Housing Allowances for Retired or Disabled Clergy Persons of theTennessee Conference
The Tennessee Conference (the “Conference”) adopts the following resolutions relating to rental/housingallowances for retired or disabled clergypersons of the Conference:
WHEREAS
, the religious denomination known as The United Methodist Church (the “Church”), of whichthis Conference is a part, has in the past functioned and continues to function through ministers of thegospel (within the meaning of Internal Revenue Code section 107) who were or are duly ordained,commissioned, or licensed ministers of the Church (“Clergypersons”);
WHEREAS
, the practice of the Church and of this Conference was and is to provide active Clergypersonswith a parsonage or a rental/housing allowance as part of their gross compensation;
WHEREAS
, pensions or other amounts paid to active, retired, and disabled Clergypersons areconsidered to be deferred compensation and are paid to active, retired, and disabled Clergypersons inconsideration of previous active service; and
WHEREAS
, the Internal Revenue Service has recognized the Conference (or its predecessors) as theappropriate organization to designate a rental/housing allowance for Clergypersons who are or weremembers of this Conference and are eligible to receive such deferred compensation;
NOW, THEREFORE, BE IT RESOLVED:
THAT an amount equal to 100% of the pension or disability payments received from plans authorizedunder
The Book of Discipline of The United Methodist Church
(the “
Discipline
”), which includes all suchpayments from the General Board of Pension and Health Benefits (“GBOPHB”), by each active, retired, or disabled Clergyperson who is or was a member of the Conference, or its predecessors, be and hereby isdesignated as a rental/housing allowance for each such Clergyperson; andTHAT the pension or disability payments to which this rental/housing allowance applies will be anypension or disability payments from plans, annuities, or funds authorized under the
Discipline
, includingsuch payments from the GBOPHB and from a commercial annuity company that provides an annuityarising from benefits accrued under a GBOPHB plan, annuity, or fund authorized under the
Discipline
,that result from any service a Clergyperson rendered to this Conference or that an active, a retired, or adisabled Clergyperson of this Conference rendered to any local church, annual conference of the Church,general agency of the Church, other institution of the Church, former denomination that is now a part of the Church, or any other employer that employed the Clergyperson to perform services related to theministry of the Church, or its predecessors, and that elected to make contributions to, or accrue a benefitunder, such a plan, annuity, or fund for such active, retired, or disabled Clergyperson’s pension or disability as part of his or her gross compensation.NOTE: The rental/housing allowance that may be excluded from a Clergyperson’s gross income in anyyear for federal income tax purposes is limited under Internal Revenue Code section 107(2) andregulations there under to the least of: (1) the amount of the rental/housing allowance designated by theClergyperson’s employer or other appropriate body of the Church (such as this Conference in theforegoing resolutions) for such year; (2) the amount actually expended by the Clergyperson to rent or provide a home in such year; or (3) the fair rental value of the home, including furnishings andappurtenances (such as a garage), plus the cost of utilities in such year.Submitted by Jim Allen, Director of
Administrative ServicesCommittee recommende
d concurrence
2
RESOLUTION # 2
RESOLUTION FROM THE BOARD OF CAMP AND RETREAT MINISTRIES
WHEREAS
Camp and Retreat Ministries offers all persons within the Tennessee Annual Conference theopportunity to observe Sabbath through local church, district and conference events, and
WHEREAS
Camp and Retreat Ministries offers children, youth and adults opportunities to grow in faith, tomake personal faith decisions and to become disciples of Jesus Christ for the transformation of the world,and
WHEREAS
Camp and Retreat Ministries continues to improve and expand facilities and programs tomeet the growing needs of the Annual Conference, and
WHEREAS
Camp and Retreat Ministries seeks to partner with all local churches in their ministries, and
WHEREAS
we cannot assume that all pastors, congregations and individuals are aware of the facilitiesand programs offered by the Tennessee Conference Camp and Retreat Ministries due to changingdemographics and communities, and
WHEREAS
Camp and Retreat Ministries offers events and facilities which are Welcoming, Re-Storingand Transforming,
NOW THEREFORE BE IT RESOLVED THAT
the Tennessee Annual Conference of the United MethodistChurch observe Camp and Retreat Ministries Sunday on the third Sunday of March each year for thepurposes of:
•
promotion and awareness of Camp and Retreat Ministries events;
•
promotion and awareness of summer camp opportunities;
•
promotion and awareness of how local churches can utilize facilities and programs to enhancetheir ministries.
BE IT FURTHER RESOLVED THAT
the Conference Board of Camp and Retreat Ministries produceworship aids for the observation of Camp and Retreat Ministries Sunday and supply them electronically toall churches within the Tennessee Conference.Respectfully Submitted,Rev. Dickie Hinton,Director of Camp and Retreat Ministries andThe Board of Camp and Retreat Ministries
3
RESOLUTION # 3CONFERENCE APPORTIONMENTS
Whereas, it is becoming ever more difficult for a small church to come up with over $1,873 per month inapportionments,Whereas, we have lost to death 2 strong financial givers and are reaching some poor and marginalizedthat cannot contribute much to our bottom line,Whereas, the board, at its last meeting, voted to begin paying only the first five line items, looking at our budget each month to see if we can pay more.Whereas, during these difficult economic times with rising cost and decreasing income it is becomingmore difficult,Be in therefore resolved: that the Tennessee Conference study the apportionment formula and report thisinformation at the next session of the annual conference with possible action or options.Lafayette United Methodist ChurchNolen Brunson, pastor Tom Roberts and Lena Darnell, Co- Chairs of the BoardJ.R. Howser, Finance Chair Reba Bellar, Treasurer
Search History:
Result 00 of 00
00 results for result for
p.
Recommended
More From This User
Notes
Load more
