Please note that mission support remittances will be credited to the month in which the remittance is received in the synod's PO box, not according to the date on the remittance form.
Address to send mission support checks and remittance forms
Please send all mission support checks and remittance forms to:
Southern Ohio Synod
PO Box 634261
Cincinnati, OH 45263-4261
Finance for Congregations
ELCA Resources for congregational treasurers & bookkeepers
For business and tax reasons, in most instances, it is in the best interests of the congregation and its staff to have in place an accountable reimbursement policy to pay for the business expenses that are necessary to do the ministry of the congregation.
This comprehensive guide addresses questions ranging from the simple to complex, such as:
- Who can perform a congregational audit?
- How does the audit process begin?
- What should be done with payroll and tax records?
This guide for treasurers and bookkeepers reviews the responsibilities of the treasurer, creating the chart of accounts, financial reporting and more.
A growing concern in our society is the issue of data security. We as entities that collect, store, and communicate information have a responsibility to those that provide us their information/data to keep it safe and secure. This helpful set of simply slides provide an explanation of PII (Personal Identity Information) and how to keep data secure at many levels.
This document addresses key components of financial contingency planning for congreations, including operating reserves, cash flow projections, budget reductions and banking considerations.
Every day, the risk of identity theft grows greater. Congregations -- and congregation administrators -- are not immune from the risk of identity theft nor from the concern members may have for protecting their personal data. Government agencies and private organizations have enacted new laws, regulations and policies intended to prevent the loss of identity information.
This document describes major financial activities and related best practices in order to assist congregations in establishing their own system.
IRS Forms Commonly Used by Congregations
Below are some of the more common forms used:
Change of Address or Responsible Party--Business (Form 8822-B)
Application for Employer Identification Number (Form SS-4)
Instructions for Form SS-4, Application for Employer Identification Number
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
This link goes to the IRS webpage addressing the specific guidelines for churches and religious organizations. Good information for all congregational treasurers and councils.
Ohio Secretary of State Forms Commonly Used by Congregations
The documents below are linked to the Ohio Secretary of State's webpage.
Continued Existence of Nonprofit Corporation (Form 522) PDF
Statutory Agent Update (Form 521) PDF
You may also access these and other forms directly at http://www.sos.state.oh.us. Links to forms are located under Business Services at the bottom of the homepage.
Wondering how to best show your congregation's budget in a way that will describe the breadth and depth of the congregation? This article provides a model for how a congregation can combine the dollar and cents budget and their strategic directions in what is often called a 'Program Budget' to reflect the various programmatic areas of the congregation’s mission and ministries.
How do I apply for the ELCA Group Tax Exemption?
To initiate the Group Ruling Exemption process for your congregation or other ELCA entity, please send an email to firstname.lastname@example.org with the subject line: Tax Exempt Status.
Other Useful Information
Is your congregation interested in accounting and administrative software solutions? The Information Technology section of the Office of the Treasurer has some suggestions.
Is your congregation concerned about records retention and management, insurance and risk management, or dealing with legal issues? The Office of the Secretary provides helpful information about these questions.
The IRS has a detailed document called Tax Guide for Churches and Religious Organizations. This document explains the benefits and responsibilities of churches and religious organizations under the federal tax laws. It is highly recommended that congregational treasurers and bookkeepers familiarize themselves with this document.