⏱ Set aside half an hourCLERGY
SKIP THIS PAGE IFYou paid nothing from your own pocket for your ministry work.
YOU NEED THIS PAGE IFYou bought books, vestments, software, office supplies, insurance or dues, or attended a conference, and weren’t paid back.
WHAT THIS PAGE DOESCollects what you spent on ministry and weren’t reimbursed for, plus office equipment you bought.
Complete this page even if you take the standard deduction. These expenses still reduce your self-employment tax.
1 · Before you begin
Gather these first. Tick them off as you go.
2 · Completing the page
Work from the top of the organizer page to the bottom. Each section below matches a section on the page.
1No unreimbursed ministry expenses?Check the box and move on
If noneCheck the box and continue to the next page.
2Ministry expense categoriesWhat you paid and weren’t reimbursed for
Communication and outreachAdvertising for ministry events and outreach; the ministry part of your cell phone.
Clothing and cleaningMinistry-specific clothing not suitable for everyday wear, like clerical collars, vestments and robes, and cleaning for them.
Learning and professionalConferences and conventions; education and seminars that improve skills for your current ministry; ministry and professional dues; subscriptions, journals and ministry books.
Office and materialsOffice supplies, postage, religious materials (curriculum, study and worship resources), software, equipment rental and repairs.
Professional services and insuranceLegal and accounting fees related to ministry; liability or malpractice insurance.
Travel, meals and peopleMinistry travel, vehicle rentals, meals with a ministry purpose, professional gifts, and wages or fees paid to others for ministry services.
OtherExtra rows for anything unique to your ministry.
3Shared personal and ministry costsFull amount plus a percentage
How to enterEnter the total paid and the ministry percentage. The organizer calculates the ministry share. If it’s 100% ministry, the percentage can be left blank where instructed.
ExampleA $1,200 cell phone bill used 70% for ministry: Amount $1,200 · Ministry 70%.
4Office equipmentItems that last more than a year
ExamplesComputers, tablets, printers, cameras, audio equipment and office furniture.
For each itemDescription, cost, ministry-use percentage and date purchased.
First call or first ministry appointmentEnter the total cost of your existing ministry library. It sets a starting basis if books are later sold or donated.
5CommentsExplain shared use and anything unusual
Use the comments forShared-use percentages, unusual expenses, ministry versus personal splits, and anything that needs explaining.
3 · Common mistakes that cause delays
The issues we see most often on this page.
Including reimbursed costsIf the church reimbursed it under an accountable plan, leave it off.
Reducing the amount yourselfEnter the full cost and the percentage separately, or the reduction gets applied twice.
Everyday clothingCollars, vestments and robes may qualify. Suits, dress shoes and everyday work clothes don’t.
Unrealistic cell phone percentageUse a reasonable ministry-use estimate.
Equipment as an expenseLaptops, tablets, printers and audio gear go in the Office Equipment section.
Expenses on the wrong pageMinistry costs here; secular job costs on Page 15; self-employed business costs on Pages 9 and 10.
Education for a different careerIt must maintain or improve skills for your current ministry. Unsure? Include it and we’ll review.
Meals without a purposeNote who attended and the ministry purpose if it isn’t obvious.
4 · When you’re finished
- All unreimbursed ministry expenses entered with ministry percentages where needed.
- Office equipment, books, conferences and education listed.
- Notes added for shared-use and unusual items.
- Continue to Page 21.
Please don’t email tax documents. Email isn’t encrypted. Upload everything together through CyberCabinet when your organizer is complete.