As always, ministers and the general population have very different tax rules.

The process to enable ministers to take a distribution as Parsonage Allowance from a 403(b), 401(a), 401(k), 408(k), 408(p), or 414(e) retirement account that is not subject to Federal Income Tax is explained by clicking here. This form is provided by Stewardship Ministries in consultation with B. J. Worth Tax Service.

For many years, churches pondered (and even debated) whether to collect offerings by placing a box in the back of the sanctuary or by passing the plate. Today there is a much more important issue that is transforming how people give and how churches collect offerings: various forms of electronic giving, such as websites, mobile devices, electronic funds transfer, and more.