IPHC Church Manual - Extension Loan Fund

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Bylaws Article V. Financial Guidelines membership shall not exceed 200% of the primary worship service[s] annual average attendance.) 2) Primary worship service(s) annual average attendance c. Only Member Churches that comply with the Church Tithe will qualify to send one delegate per 100 composite number or major fraction thereof. 3. Clergy Delegates The following clergy who tithe are eligible to serve as delegates to Conference sessions and General Conference. a. Ordained Ministers b. Licensed Ministers c. Local Church Ministers serving as Senior Pastors 4. Clergy and laypersons will qualify for membership on all councils, boards, and committees on all levels based on their compliance with the financial guidelines. Only lay members who meet the qualifications to serve as members of a Local Church Administrative Council shall be eligible to serve on General- and Conference-level councils, boards, and committees. F. Other Financial Provisions 1. Clergy incurring travel and transportation expenses in performing ministerial services should be reimbursed based on applicable Internal Revenue Service (IRS) guidelines. In the case of a minister who has no entity to provide reimbursement for ministerial travel expenses, such expenses may be subtracted from the ministerial income when calculating ministerial tithes. 2. To protect those under our care from potential abuse and to avoid the liability related to failing to screen workers properly, all leaders and workers in the International 175
Bylaws Article V. Financial Guidelines Pentecostal Holiness Church should be carefully screened before being allowed to serve. Such screening should include a credit check and a criminal background check. 3. The Global Ministry Center, in consultation with Conference Ministry Centers, shall develop a comprehensive, unified reporting system for gathering information from local churches. Such system should feature a single combined report from each local church per month and a single combined annual report which includes financial and statistical information from all departments of the church. Although this system may initially be paper based, it is recommended that the system be converted to an integrated Web-based electronic system as soon as feasible. It is further recommended that this system be expanded to include integration with Conference reporting to the Global Ministry Center when feasible. 4. The Local Church Administrative Council or designated finance committee shall review church personnel and pastoral compensation packages at least annually. Each church is encouraged to contribute 7 percent of each staff person’s salary into the IPHC Retirement Plan designated for the persons involved. 5. Employers of credentialed clergy at any level should consider providing a housing allowance instead of a parsonage when possible. 176
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IPHC Church Manual - Extension Loan Fund

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