Issue 80 of Administration Matters

Tithe.ly introduces new rate

ELCA congregations using Tithe.ly’s online platform for giving will now enjoy a lower credit card processing rate. Effective Dec. 10, 2021, the rate for processing credit card donations has been reduced to 2.3% for Visa, Mastercard and Discover transactions. As an ELCA preferred vendor, Tithe.ly offers digital tools to engage members, encourage giving and manage congregational membership data, with special pricing for ELCA congregations. This rate reduction was made possible by the high volume of ELCA congregations using Tithe.ly’s suite of products; working collectively through ELCA preferred vendors brings benefits across congregations.

Start the benefits year off right with this checklist from Portico

Review this checklist from Portico for important January tasks to keep your 2022 Portico benefits program running smoothly. It includes reminders on payroll updates and links to the complimentary Hammar tax guides for clergy. Employers may sign in to EmployerLink to view the checklist, and individuals can access the Hammar tax guide for clergy at MyPortico.

Don’t be left in the cold — inspect your heating boiler

A regular boiler inspection will help ensure that your boiler is operating at its highest level of efficiency and providing the most heat for the least possible cost. State and local laws often require boiler inspections, and failure to comply may result in fines or other penalties. >More

Are employer-provided cell phones a fringe benefit?

If your organization provides employees with cell phones for business use, both their business and personal use of the cell phone is a nontaxable fringe benefit. Likewise, reimbursement stipends and cell phone allowances that cover employees’ personal cell phone costs are still nontaxable benefits. >More

2022 IRS mileage allowance

The Internal Revenue Service has issued the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business and charitable, medical or moving purposes.:
Beginning on January 1, 2022, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
• 58.5 cents per mile driven for business use, up 1 cent from the 2021 rate.
• 18 cents per mile driven for medical or moving purposes for qualified active-duty members of the armed forces, up 2 cents from the 2021 rate.
• 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2021.

The business mileage rate increased 1 cent for business travel and 1 cent for medical and certain moving expenses from 2021. The charitable rate is set by statute and remains unchanged. For more information, visit the IRS website.

Issue 79 of Administration Matters

Invite a friend to subscribe to Administration Matters!

Over 13 years ago a group of staff at the ELCA churchwide organization got together with an idea. They wanted to offer church leaders a tool that would provide support in facilitating the management and administration of their congregations and ministries. So, Administration Matters was born.

Administration Matters addresses common, practical issues, including finance, governance, risk management, tax and legal concerns, and other topics of interest about day-to-day operations and management in church settings.

We hope you find its articles interesting and useful and ask that you share them with colleagues, partners in ministry, neighboring churches and congregation staff, inviting them to subscribe. Subscription is free, their names won’t be added to any other mailing lists, and they may unsubscribe at any time if they decide to opt out. Just forward this issue to their email address, and they can subscribe using this link. Thank you for being a loyal subscriber to Administration Matters.

“Stories of Faith in Action”

We are pleased to share with you the latest issue of “Stories of Faith in Action,” filled with inspiring stories from this past year. “Stories of Faith in Action” connects us as church and illustrates how, through your generosity, God is at work across the ELCA. It highlights how a portion of your offering, called Mission Support, advances the ministry of our church, helping the ELCA nurture Christian community, raise up leaders, serve our neighbors and strive for justice. Most importantly, it’s one way to thank you for your faithful generosity to your congregation, your synod and the churchwide organization ― by showing your offering at work. The magazine’s PDFs, flipbook and resources can be found at ELCA.org/SOFIA.

How to report the clergy housing allowance

The housing allowance is an important tax advantage for clergy. However, your congregation must officially designate the amount in writing each year, before compensation is earned, that might be used for housing expenses. As you look ahead to 2022, be sure to take action to document this amount. >More

Keeping up with a changing cybersecurity landscape

Your organization works tirelessly to achieve its mission, often with limited staff and resources. It’s important to consider how a strong technology strategy and security can help you achieve your goals. It is critical to stay current in order to keep your information secure. >More

IRS requirement for churches — Form 8822-B

In a July 30, 2021, news release, the IRS issued a call for entities with an Employer Identification Number (EIN) to ensure that the IRS has the entity’s current “responsible party” on file. The IRS believes maintaining current responsible party contact information is critical to its efforts to fight identity theft and other fraud related to EINs. >More

Dell Technology Discount Program

Buy directly from Dell and enjoy great discounts, monthly and limited time specials, discounted ground shipping, and 24-hour hardware tech support. Take advantage of everyday specials on systems, laptops, software, printers, scanners and other peripherals, and receive a discount of up to 12% on selected Dell desktop and notebook systems.

Upcoming membership sales events:
• MPP Early Access — Nov. 15, 2021
• Black Friday Week — Nov. 22-27, 2021
• Cyber Monday offers start Nov. 28, 2021.

To place an order or obtain product info, visit Dell’s Membership Purchase Program website at www.dell.com/mpp/ELCA or email Jarrett_Parsons@Dell.com. Please use the ELCA Member ID GS74878907 when emailing.

Annual report covers

Annual report covers are now available online for congregations that are preparing for their annual meetings. The document includes a letter from Presiding Bishop Elizabeth Eaton, a hymn and litany and a story about how change and creativity have helped shape congregations this past year. The digital covers are available as pages or as spreads and can be found at ELCA.org/SOFIA#relevantresources.

Issue 77 of Administration Matters

Why a church plan makes good sense

At this time of year, many organizations are reviewing their budgets — and the price of their benefits. Watch this short video conversation between an ELCA pastor and the president of Portico Benefits to understand how Portico’s approach to pricing supports the ELCA’s national community of congregations ‒ financially and biblically.

Records retention information

It is important to know which records and information a congregation should keep and which can be tossed. Some records need to be maintained permanently, whereas others can be discarded periodically. More

Safety outside your worship center

Your worship center is an invaluable property, monetarily and spiritually, and its protection and upkeep are an important obligation. >More

Amending or ending gift restrictions

From time to time, restricted gift purposes cannot be fulfilled as expected. When this occurs, charitable organizations should take all proper steps to repurpose or amend restricted gifts. >More

Prevent and eradicate vandalism

Every year, churches incur significant losses due to vandalism. Vandals often act impulsively. In other cases, vandals are seeking an easy target for their mischief, such as a building often empty at night. >More

Issue 76 of Administration Matters

Organizing insurance policies and records

Insurance records take up space and are rarely used. Why, then, is it so important to keep your insurance records on hand? The truth is that sometimes, to protect your organization, you’ll need to produce insurance records — even from years past – with very little notice. >More

Tornado safety

Tornadoes are violent; they can destroy well-made structures, uproot trees and hurl objects through the air like deadly missiles. Although severe tornadoes are most common in the Plains States, they can happen anywhere. Learn how to stay safe during a tornado.>More

A mental health reminder from Portico

Living through a pandemic has stretched us past our normal limits. During Mental Health Awareness Month this May, Portico Benefit Services is offering the two-minute video “Get Yourself Some People,” in which ELCA pastor Melissa Pohlman talks candidly about the support system she relies on to keep her centered and resilient. Portico is offering other mental health resources this month on its Facebook page and encourages you to follow the page and share these tools with your ministry team.

Tips for virtual audits

We received a question regarding tips for remote audits. We recognize this article is from the United Kingdom, but thought it was the most helpful.
During the pandemic, office workers have been required to work from home when possible, and this has had an impact on audit work, which has been carried out remotely. For organizations planning to reopen their premises to their workforces in the near future, accommodating an audit team could be a challenge, meaning that, for many, remote arrangements are likely to continue. >More

Stay safe using social media

You can promote your organization in a number of ways, but one method you shouldn’t ignore is using social media. This is an excellent and cost-effective way to reach a wide audience. However, there are several do’s and don’ts you must keep in mind. >More

Hurricane season starts May 15

Plan for hurricane season and be ready to take action. Today you can determine your hurricane risk and review and update your insurance policies, make a list of emergency supplies and prepare your facilities. >More

Issue 75 of Administration Matters

2020 tax guide now available

Portico Benefit Services offers a set of annually updated Richard R. Hammar tax guides at no cost to pastors and congregations participating in the ELCA benefit program. Both 2020 editions address the tax-related impacts of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, passed in March 2020. Clergy and sponsoring organizations can access the guides through myPortico and EmployerLink.

New PPP guidance and loan application forms available

The Small Business Administration (SBA) and U.S. Treasury have issued new guidance and application forms for Paycheck Protection Program (PPP) loans. Here are the latest developments pertinent to nonprofit organizations, including churches, schools and private institutions of higher education. >More

Independent contractor or employee?

Correctly classifying employees and independent contractors is crucial for each congregation and church entity. The ELCA offers a checklist to help you review employment classification. >More

Information security

Identity and data theft, phishing, ransomware and malware are real and present risks for all organizations. The ELCA’s Information Security Webinar presentation will help you strengthen your controls, minimize your risks, and identify areas that may need to be addressed. >More

Why background checks matter

Performing a background check is a final step often taken by employers to verify the information provided by a job candidate. A background check is a reliable way of verifying claims made by job seekers during the hiring process. These reports promote a safe workplace and are a useful risk-management tool. >More

Winter weather roof hazards

We are in the middle of winter, and most of the country has already experienced harsh temperatures, snow and ice. A recent story in The Good Steward newsletter explains the weather conditions that can erode your roof and end in costly repairs. >More

Issue 74 of Administration Matters

Grow giving through the ELCA’s Congregational Financial Assessment
Through the Resourceful Servants Congregational Financial Assessment, your congregation can help grow its benefactors’ confidence by proactively engaging in a review of its financial systems relative to best practices and healthy behaviors. Carrying out these activities signals to donors that your congregation is worthy of donations and conveys that accountability, transparency, professionalism and impact are taken seriously. To learn more about this free resource from the ELCA, visit resourcefulservants.org/congregations. You can also watch this video demonstration of the site and its tools.

ELCA Federal Credit Union increases ministry loans to $100K, offers ministry credit cards
The ELCA Federal Credit Union now offers ministry loans of up to $100,000 to congregations — doubling the previous maximum amount. Ministry loans at favorable interest rates can be used for building repairs, vehicle purchases, small projects and supplemental operating income. The credit union also offers a ministry credit card. With unique benefits, the cost-effective card has no annual fee and is an alternative to standard business cards. Ministry loans and credit cards are another way the credit union assists congregations financially, allowing you to focus on your ministry. Find out more about these financial opportunities at https://www.elcafcu.org/personal/ministry-solutions under “Credit Cards and Loans.”

Journi — reveal your path to leadership
When someone feels God is calling them to make a difference in the world, the sheer number of
questions and options can be overwhelming. Coming in early 2021, Journi is a digital tool for everyone who feels called to leadership in this church. Journi will equip future leaders with tools to discover their gifts, practical resources to learn more about opportunities within the church and next steps to move them forward in their leadership journey. Watch this video to learn more about our vision for Journi, which we are hard at work making a reality. Be among the first to learn how it’s going — sign up for updates at Journi.faith.

Stories of Faith in Action new digital platform
We’re delighted to unveil a brand-new digital platform for Stories of Faith in Action, housed at livinglutheran.org. The new website features content from this annual publication in a modern, dynamic format, mixing video and visual elements with stories to take you further into the work of Mission Support. This site is a fantastic tool to include in your next stewardship communication or as part of your annual meeting materials. Visit now to learn how your offering sustains and enhances ministries that support and lift up God’s people.

2020 IRS mileage allowance
The Internal Revenue Service issued the 2021 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business and charitable, medical or moving purposes. Beginning Jan. 1, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) is:

• 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020,
• 16 cents per mile driven for medical, or moving purposes for qualified active duty members of the Armed Forces, down 1 cent from the rate for 2020, and
• 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged 2020.

The standard mileage rate for business use is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs. For more information, visit the IRS website.

Avoid frozen pipes this winter
For most of the country, winter brings plummeting temperatures. As the leaves begin to fall, the countdown to the first snow begins. Freezing and bursting pipes are a common and expensive frustration of the winter, but there are steps you can take to prevent ice blockages and freezing pipes as well as protect your water systems. >More