Tax Helps
P&B Memos

These items are available free of charge to Nazarene constituents.

• MEMO #1: Housing for Your Pastor: Parsonage or Housing Allowance?
• MEMO #2: Church Employees or Independent Contractors?
• MEMO #3: Tax and Reporting Procedures for Congregations
• MEMO #4: Strategies for Structuring Ministerial Compensation
• MEMO #5: Minimizing Income Taxes for Church Employees
• MEMO #6: [out of print]
• MEMO #7: [out of print]
• MEMO #8: The Annual Church Audit
• MEMO #9: Workers' Compensation Laws and the Local Church
• MEMO #10: Can Ministers Opt Out of Social Security?
• MEMO #11: Auto and Other Business Expense Reimbursements
• MEMO #12: Who Is a Minister for Tax Purposes?
• MEMO #13: The Minister's Housing Allowance

Disclaimer
The information contained in this MEMO series is of a general nature reflecting USA Nazarene Church polity. It is not offered as specific legal or tax "advice." Each person, local church board, and district should evaluate their own unique situation in consultation with their local legal and tax advisors.

Information from:
 Pensions and Benefits USA
6401 The Paseo Blvd.
Kansas City, MO 64131-1213