5. Te incoming pastor shall have no obligation to purchase the house of his/her
predecessor. 6. If a charge needs to purchase a parsonage for an incoming pastor, a
temporary housing allowance shall be negotiated (as described in item 1) until the new parsonage is ready, and any extra moving costs associated with these temporary arrangements shall be the responsibility of the local church.
7. If, aſter living in a parsonage, the pastor requests and the charge agrees to a
housing allowance, the cost of moving to another home shall be paid by the pastor. If the charge requests a change to a housing allowance and the pastor agrees, the moving cost shall be borne by the charge.
8. No assets from the sale of a church-owned parsonage shall be used for
current operating expenses of the charge (¶2542.1 Te Book of Discipline 2004). Any such sale of a church-owned parsonage must include consent of the pastor, district superintendent, district board of church location and building, and the charge conference (¶¶ 2539-2542 Te Book of Discipline 2004).
9. A parsonage escrow account is to be established. If a church-owned
parsonage is sold, the trustees of the local church shall place the proceeds from the sale of a church-owned parsonage into the parsonage escrow account. Te minimum placed into a parsonage escrow account is the amount to cover a down payment (of not less than 20% of the cost of a home meeting parsonage standards in the area) plus closing costs. It is recommended that the escrow principal be adjusted annually to provide equity with inflation and the real estate market. In the event that the proceeds from the sale of a church-owned parsonage exceeds the cost of a home meeting parsonage standards in the area, the excess proceeds may be used for other church buildings. Interest received from a parsonage escrow account may be used toward the provision of a housing allowance. If the amount of the proceeds is less than this escrow account minimum, the account will be supplemented from other sources to an amount sufficient to meet this minimum.
10. All current IRS requirements will be met. 11. A written record of the housing agreements (signed by the parties mentioned
in item 1 above) shall be maintained in the files of the district superintendent, the pastor, and the charge conference. Te written agreement will stipulate clearly:
a. Te amount to be allowed every month. b. A statement, signed by the pastor, agreeing that the arrangement for a
housing allowance in lieu of a parsonage shall not hinder his/her participation in the itinerancy for future appointments.
c. A statement, signed by the committee on pastor-parish relations,
agreeing that the arrangement for a housing allowance in lieu of a parsonage shall not hinder the acceptance of a subsequent pastoral appointment where a parsonage is requested. If, in subsequent appointments, a parsonage is requested, the charge must provide a parsonage (either through purchase or rental), Te charge conference
F-38 2010 Missouri Conference Journal
Rules & Policies
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