Frequently Asked Questions

● How do I make a tax-free purchase for an approved ministry?

Ask any staff member for the latest copy of the Presbytery’s tax-exempt status form and bring it with you when you make your purchase.

● How do I get a vendor paid?

See the Payment Request form and Process

● Should a part-time employee receive a W-2 or a 1099-NEC?

If truly a contract situation, then treated as a nonemployee, meaning the employee is responsible for paying all the taxes. The employee must complete a Form W-9 (Rev. October 2018) (irs.gov). If self-employed, then the employee is already familiar with the tax filing process. The employer will provide a 1099-NEC instead of a W-2 at the end of the year. If total annual wages are below the $600 annual reporting level and the employer would not need to provide a 1099-NEC.

● Why a 1099-NEC instead of a 1099-MISC?

This website may help. What's the Difference Between 1099-NEC and 1099-MISC Forms? (globalization-partners.com)

In a nutshell, 1099-NEC has been around since 1982, but 1099-MISC was allowed until recently. The main problem with using the 1099-MISC is that the reporting deadline is 2 months after the 1099-NEC deadline. Maybe people complained that their refunds were delayed by the IRS. Also, the IRS wanted more details as the number of gig workers has grown. Now 1099-NEC is used for compensation and 1099-MISC is used for truly miscellaneous income like: royalties, prizes, awards, etc.

● Where do I send our mission remittances?

Click here for the Mission Remittance form. The instructions for mailing are included on the form.

● When can I expect per capita and mission giving statements?

A YTD overview for all churches is provided here. The Presbytery summary will be emailed to all Pastors and Clerks of Session 3 times per year as follows:

Apr 30 statement in May, Aug 31 in September, Nov 30 in December

In January, a church-specific Dec 31 report will be emailed to each church.

● What are the responsibilities of the Treasurer of the Presbytery?

See the annotated list of Roles & Responsibilities

What accounting software is recommended for churches?

How can I organize the Terms of Call for our pastor?

Can a church rent to a for profit business and maintain its non-profit status?