Ministry Expense Reimbursement:

Utilization of an Accountable Plan is the best practice for a church to reimburse business expenses paid by its employees as a part of the performance of their ministry duties.  Clergy Financial Resources provided us the following information regarding the set up of an Accountable Plan in your church.

If you set up an Accountable Plan the church's governing board must officially adopt the plan for such expense reimbursements to possible without tax consequence to the church employees.