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Ballwin, Missouri 63011-4435
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Last Sunday for Outgoing Pastors
1. The official Last Sunday will be June 21 and the First Sunday will be June 28. Move Out Day will be no later than Tuesday, June 23 and Move In Day will be Wednesday, June 24. The receiving church is responsible for moving costs for full-time pastors. The incoming pastor should get at least two bids for moving. It is suggested that the moving pastor make the arrangements with the mover only after consultation with the Pastor Parish Relations Chair of the receiving church. Most movers require a certified check or cash BEFORE unloading, so previous arrangements with the church treasurer should be made by the Pastor Parish Relations Committee.
While the church is responsible for basic moving costs (up to $5,000) of normal household items, it is not responsible for: packing or special handling of extraordinary items (animals, collections, large libraries, exotic birds, etc.). Neither are churches required to reimburse for meals. They should not pay volunteers. The IRS may consider payments to a church’s own members as inappropriate “private inurement”. Whatever is paid on behalf of or reimbursed to the pastor should be reported to the pastor on the W-2 issued by the church the following January. Since the end of 2017, such payments for move costs are taxable income.
Bids for moving by a commercial mover are helpful in making the selection. While there are occasions when U-Haul trucks and volunteer help may be negotiated, it is never appropriate to move household goods in a private stock truck.
2. Pay periods will coincide with the official move days. Outgoing pastors will continue to be paid until Tuesday, June 23. All payments due to a moving pastor should be made by that date, even if his/her last Sunday is before Sunday, June 21. Incoming pastors will begin their new pay period on Wednesday, June 24. Special consideration should be made by local churches receiving a pastor from seminary.
3. The Annual Conference has fund available for moving expenses for full-time pastors under appointment. Up to $1,500 can be reimbursed to churches meeting the guidelines outlined in the Missouri Conference Journal (Cf. 2019 Journal, 135).