Church Stewardship

VIDEO: cell phones in church

Church Ownership

The church is not ours.

The vision of the church is not ours. It is God’s

As leaders, you must articulate the vision that God has for your church and how people’s generosity is reaching that vision and mission for them and the surrounding community (without vision - the people perish)

This also requires being accountable in every area of ministry on how we are stewarding God’s resources to meet God’s mission for our Church.

Communicate. Communicate. Communicate!

To God - It is required in stewards to be found faithful (1 Corinthians 4:2)

To Man – because God has chosen to use people to supply the needs of the church

To Government – the Canada Revenue Agency (CRA)which enforce the Income Tax Act (ITA); andany employer, safety, incorporation law etc. that apply(submission to those God has placed in authority over us)

Church Financial Accountability

Submitting to Government• “Then give back to Caesar what is Caesar’s,

and to God what is God’s.” – Luke 20:25• This is also why you pay taxes, for the authorities are God’s

servants, who give their full time to governing. – Romans 13:6

• Submit yourselves for the Lord’s sake to every human authority: whether to the emperor, as the supreme authority, or to governors, who are sent by him to punish those who do wrong andto commend those who do right. – 1 Peter 2:13-14

• Pilate said, “Don’t you realize I have power either to free you or to crucify you?” Jesus answered, “You would have no power over me if it were not given to you from above…” – John 19:10b-11a

Both Financial / Biblical Principles are the same as Personal Stewardship – it’s just a bigger family

> Remember, It’s God’s money!> Faithfully steward> Be accountable> Avoid Debt> Save for Emergencies> Be Generous

Church Stewardship - Principles

Church Hierarchy of Rules

Unlike individuals, families & business, Churches operate under a variety of levels of rules

• some are inflexible because they are set out in law• others are inflexible because they are

set out in denominational directives (The Manual, BOA, etc.)

• Others might be flexible upon approval of the local Church Board or Membership (Society)

Church Boards are Unique• Church board members are both directors &

beneficiaries of the church – Potential for conflict between personal and corporate interests– Emotionally attached to the church– Believes they have great expertise in church life

(and how church should be run)– Feel more ‘ownership’ of the ministry

• Serving on the Board is often the first experience in leading an organization– Do not have experience governing– Do not know how to be a good board member

• Church boards have spiritual overtones– Harder time voting against wishes of pastor– Harder time evaluating the performance of pastor and the church

as a whole

Nominating Board Members• Why has this name come up?• Are they people of integrity? Honest? Authentic?• Spiritual Maturity?• Available Time & Family Support?• Are they tithing/giving to the church?• Willing to Volunteer?• Willing to come prepared to meetings?• Willing to serve as a team member

& accept the team’s decisions?• Willing to put the church’s

interests ahead of your own?• Willing to govern and delegate?• Able to say what’s on mind

even if it is a minority opinion• Able to debate while respecting

other options

CCCC Serving as a Board Membercccc.org $69 members / $99 non-members

Readiness to Serve – the personal aspects of board service

How Being a Director Affects You – duties of a director & protection from liability

Know the Board's Issues – how to get up to speed and special issues for church boards

Special Aspects of Charity Leadership – everything you need to know about charity regulation

Board Meetings – how they work and the "rules of the game"

Governance - the principles of good governance and the questions you should be asking

Board Deliberations - how to have honest, open debates and still all be friends

Relationships and Coming Off the Board

Church Legal Boundaries

A church cannot decide to exist or operate for a purpose that is not set out in its governing documents, without first formally amending them.

Whenever your church wishes to start a new program, it must be within its original charitable purposes as stated in their governing documents. If the program proposal goes beyond them, it either should not be done, or, an application to the government to amend your church’s governing documents would be required.

NOTE: Running a business is not a charitable activity. However, the Income Tax Act (ITA) does allow a church to run a related business (e.g., a thrift shop, day-care), if it is limited and ancillary to the church’s charitable purposes or, if it is substantially run by volunteers (i.e., 90% or more).

Church Legal Boundaries

A church needs to make sure that there are no conflicts between its self-imposed rules and any legislation that might apply to the church, such as a Corporations Act.

> For example an incorporated church’s bylaw may state that any member of the church can be appointed to audit the books. However, the Corporations Act the church was set up under may state that only a Licensed Accountant can conduct an audit. The law overrules this church bylaw.

> Accordingly, any bylaw in conflict with legislation should be amended to bring it into agreement with the law.

Annual Declaration of Not Being an Ineligible Individual

http://fmcic.ca/en/stewardship-ministries/downloadable-resources

Risk Management

It is prudent to try to minimize risk of abuse, injury, liability, theft, etc. Managing risk could include:

• having proper insurance coverage (including director liability provisions with indemnification);

• being open about how your church does things, via clear policies (e.g., abuse prevention, employment standards, health & safety, conflict of interest, privacy, ethics);

• having secure money handling procedures• carrying out proper physical maintenance

of facilities.

Recommended Policies

• Abuse Prevention (Recommended: Plan to Protect)• Conflict of Interest • Privacy & Confidentiality • Financial Controls • Designated Giving • Collections for Other Ministries• Church Benevolence• Short Term Mission Trips• Church Fundraising• Facility Use• Paid/Volunteer Church Positions

Internal Controls & Stewardship

• Ensure policies and procedures are in place that cover all areas of financial management and handling, including how funds are:– Collected– Handled– Recorded– Receipted– Used– Spent – Reported

FMCiC Treasurer’s Guide

• Accounting• Salary & Benefits• Core & Giving Streams• Government Reports• Treasurer’s Responsibilities• Procedures for Tellers • Sample Financial Report• Sample Chart of Accounts• FMCiC Remittance Form• Record Retention

Church Treasurer’s Duties

WEEKLY • Ensure that the offering is counted, an accurate record

(Tellers Sheet) is prepared and signed by two tellers and filed and the money is deposited in the bank

• Record offering envelopes and place them in a file • Record the deposit in the ledger • Pay bills scheduled for that week, record disbursements

with cheque number and file invoices (stapled to cheque stub).

Church Treasurer’s Duties

MONTHLY• Reconcile bank statement with ledger. File the bank

statement along with cheques (or copies of cheques provided by the bank).

• Prepare a monthly report (with year to date totals) for the board members

• Prepare next month’s schedule of dates for paying bills • Send a cheque to the FMCiC for Core and Giving

Streams.

Church Treasurer’s Duties

QUARTERLY• Prepare and distribute the offering tellers schedule

ANNUALLY• Prepare information for preparation of the Budget• Prepare year end statement• Submit the records to be audited• Provide information for the Pastor’s Annual Report to

the FMCiC• File Canada Revenue Agency forms (i.e. Charity report,

GST/HST/QST receivable, etc.

Stewarding Church Resources

Although the church uses the same Financial Forms & Structure as business – but…

• In business, these forms show profit/loss • In the church, these form show accountability

The Church is NOT a business, institution or system!

• It is the Body of Christ.

Church Stewardship – Financial Forms

Maintaining Charitable StatusForm T3010 Registered Charities Return must be filed before 6 months after the church fiscal year end. A church that does not file its return can lose its registered status.

If a charity’s registration is revoked, it:• cannot issue official donation receipts; and• must transfer its property to an eligible donee or be

subject to a revocation tax equivalent to the full value of its remaining assets (under Part V of the Income Tax Act).

It is helpful to annually affirm in the Board’s minutes that the T3010 has been filed with the government.

Simple & Clear Accounting

If it ‘looks’ like you are hiding something, people will assume that you are…

• Maintain simple ‘chart of accounts’ and system so that everyone looking at your financial reports can easily answer the question: “What you did with what God has given you”

• Be consistent in how you process donations & expenditures (it should be clear where money came in and where it was applied)

• Only process entries with proper documentation (paper trail)

• If bookkeeping errors occur, or tellers are unable to ‘balance’ create a clear paper trail as to what happened and what was done (one that the auditor can follow at the end of the year)

Annual Audit / Financial Review

Each church should have an audit or review completed annually. If there are individuals within the local church that are a qualified Chartered Accountant and can issue the audit report or review engagement report referred to above then certainly those individuals can be engaged to perform these services. Otherwise an external Chartered Accounting firm should be engaged.

FMCiC Manual references to audits 320.4.2 Auditors: The society, or in its place, the official board, shall elect an auditor who will have

the responsibility of auditing the accounts of all organizations or groups within the local church. The auditor shall report in writing to the annual meeting of the society. External auditors may be used.

372.2.3.2 Auditor: 320.4.2 requires the society, or in its place the official board, to appoint an auditor. The society may choose to employ an external professional accountant or accounting firm, or may use the services of a volunteer auditor. This volunteer may be a member of the church congregation, who has accounting or auditing qualifications, or a volunteer with such qualifications from outside the church.

Ministerial Compensation

To bring consistency to Free Methodist churches in Canada and to ensure conformance to tax laws, the following guidelines should be used: Ministerial compensation includes only basic salary and housing (or housing allowance).

Travel and entertainment expenses, the employer’s share of benefits, books and supplies, and other allowances are part of the church’s expenses and, although they may be treated in the society’s annual budget as part of the overall cost for having a minister, they are not considered as ministerial compensation by the Treasurer’s Guide or The Manual.

Many churches offer housing pastors:• Parsonage (provided by the church as a taxable benefit)• “Housing Allowance” (personally owned/rented)• Housing Allowance is NOT a government term.

The Canadian Revenue Agency (CRA) uses the term “Clergy Residence Deduction (CRD)

This will deduct the amount of the CRD claim from your taxable income

This can be done while filing income tax, or This can be deducted from source throughout the year

NOTE: The CRD does reduce CPP Pensionable earnings if the year’s maximum pensionable income has not been reached (YMPE for 2011 is $48,300)

Clergy Residence Deduction (CRA)

It is your choice whether or not to seek annual permission from CRA.

ONLY If you choose to claim the deduction at source you must apply for permission each year

Applying for Clergy Residence Deduction

7 Steps to Claim CRD at Source:1. Complete T12132. Obtain Letter from church (incl. % Job

Description)3. Copy of last year’s completed form4. Letter from Real Estate Agent 5. Copy & Mail original forms to CRA6. Approval Notice,

Deadline to Ministry Centre: Jan. 4

7. Copy Approval notice to Treasurer

Ministry Reimbursements

Pastors/leaders must model accountability in this area. How the pastor and leaders manage their own expenditures and budget does impact (and model) the other budgets of the church.

• Never self approve your own expenses or a family members• If you reimburse mileage, then make sure you keep proper records

of your trips. Think before your drive. What is the most cost effective way to travel?

• Have a system to store/record receipts• If you know your church is struggling financially, then limit

discretionary expenditures (meals, books, etc.) until they are in a better position.

• Reimbursement forms – completed for ALL expenses; indicating ministry account code, date, purpose and authorized by ministry leader

Name:

Phone:

Date Submitted:

Ministry:

Ministry Account #:

Approved by:

Purpose:

Description of Item:

Cost before Tax:

HST:

Total including Tax:

Receipt attached: _______ YES

OFFICE USE ONLY:

Payment: Cheque No.:

Petty Cash:

Date Paid:

SAMPLE CHURCH REIMBURSEMENT FORM

(required)

Person/Date Submitted

Ministry & Account

Ministry Leader’s Approval

Purpose of purchase

Description

Cost before Tax

HST

Total Including Tax

Check Receipt attached

Paid by Cheque/Petty Cash

Date Paid

Sample Ministry Reimbursement Form

FMCiC Ministry Centre Remittance

• ALL cheques sent into Ministry Centre should be accompanied with the FMCiC Remittance Form

The Church Budget

It is the Official Board’s responsibility in making sure that the budget is reasonable within the scope of the historical giving’s of the church and the recent trends within the church (increase/decrease in attendance, giving, church health, etc.)

They are also responsible for reviewing the budget – actual vs. planned – on an ongoing basis throughout the fiscal year and recommend changes if necessary

• The budget is a living breathing tool – as giving changes or unexpected expenses are incurred – then all (board, ministry leaders and society) must be free to adjust the budget.

• You MUST work as a body together and be accountable. • There should be very few ‘crisis’ (that is what your emergency

fund should cover)

What does your Church’s Financial Statements say about YOUR Church?What does your church’s financial statements (Balance Sheet, Income Statements, Cash Flow, Ministry Budget, etc.) tell you about the following:

• Are we giving? (Core, Missions, Giving Streams, Child Care, Community, other)

• Are we saving? (3-6 months operating $$)

• Are we avoiding debt? (conserving energy, recycling, redundant programs)

• Are we being accountable? (keeping track of funds? Large ‘misc.’?)

• Are we spending in the areas of our vision? (Ministry Map)

• Are we communicating this? (Is the budget accessible/easy to understand?)

• Are people supporting our vision? (Why or why not?)

The Extended Family…• As a connectional denomination – meaning that we

value the importance of working together in ministry to maximize our commitments and involvements beyond your local church.

• Using the model of the Biblical tithe to support the greater ‘family’, The Free Methodist Church in Canada has two primary financial mechanisms for helping us do that.– CORE GIVING funds the national

Operations Budget of The Free Methodist Church in Canada.

– GIVING STREAMS funds outreach activities we have collectively agreed to participate in.

• providing leadership, quality assurance and accountability for pastoral leaders across the country

• providing training, resources, and strategic planning services for churches:

– seeking to function in a healthy manner in their own communities

– reaching out to diverse peoples in their own community as well as around the world

• training & development of present and future leaders of the FMCiC

• legal, administrative, payroll, medical benefits, pension services for pastors & churches

How does CORE help your church?

Calculating your Core Giving

$000,000 Total Receipts/Donations

-$0,000 $ Designated to Giving Streams

-$0,000 $ Other Designated Giving (missions, building, debt reduction, etc.)

-$0,000 $ Special Offerings outside of Local Church(World Relief, other Chariable Organizations)

-$0,000 Bequests to Local Church

$000,000 Donations less Designated Giving

x 10% Tithe of Non-Designated Giving

$0,000 CORE Remittance

The Giving Streams funding (above and beyond the Core giving) provides support of the ministry programs of the FMCiC in the following areas:

• Global Missions • Church Development • Quebec Ministries• Leadership Development

Giving Streams Funding

Ministry Map your Church Budget

Using Church Resources

The church should not use its charitable resources to provide inappropriate or undue compensation to employees, or, to provide undue benefits to members. A church is not a private club!

For example, if the church leadership decides to rent the church’s facilities for private events, all renters must be treated the same, whether a church member or someone from the public.

¶630.3.1.10 Use of Free Methodist Church Facilities

• It is the policy of The Free Methodist Church in Canada that the facilities of Free Methodist churches are to be rented or used only by individuals or groups that are not incompatible with the goals, values, policies and statements of The Free Methodist Church in Canada and for purposes which are not incompatible with the goals, values, policies and statements of The Free Methodist Church in Canada.

Restricted Funds

All ministry projects & associated designated funds must be approved by the Board & recorded in official minutes – prior to accepting designated donations for the project

Ensure a published Designated Giving Policy is in place before accepting any restricted gifts.

It is important that when a designated fund is established, its purpose or intent be clearly documented for clarification years down the road in order to be able to answer: “What was in the mind of the donor when they gave this money?”

Ensure restricted gifts held for the long-term are properly invested and clearly shown in the financial statements as being separate from operating and other funds (Contact Ministry Centre & FMCiC Foundations for help)

Restricted Funds

Income and expenditures for designated funds must be recorded separately from general funds

No Co-Mingled Funds Bank balance must maintain a minimum balance of the

total Fund Balance(s) Fund Balances to be carried forward It is not permissible to temporarily ‘borrow’ designated

funds for general budget funds – the bank balance must always be at least equal to the amount of all designated funds on hand

“ Spending of funds is confined to programs and projects approved by the church board. Each contribution restricted for use in such an approved program or project will be so used with the understanding that when the needs for such a program or project has been met, or cannot be completed for any reason as determined by the church board, the remaining restricted contributions will be used where needed most.”

> Note: Every effort must be made to use funds for their original designated use

> Building Fund designation is something that would remain restricted (because there is always a building)

CCCC Giving Policy Recommendation

Charitable Receipts• Although not legally mandatory, it is recommended that your church

issue receipts no later than the end of February of the year following the year in which the donation was made.

• Tax receipts can be ordered in small booklets and each receipt is in triplicate. Photocopies are not accepted. The first two copies are for the donor and third copy is for the local church records.

• Note that if the date or amount is altered the receipt becomes invalid. • Replacement/duplicate receipts must be clearly identified.

Official tax receipts issued by the church for donations received must contain all of the following required information:

1. The name and address of the donor; 2. The amount of the donation; 3. The year the donation was received; 4. The business registration number of the church; 5. CRA’s name and web site address (www.cra.gc.ca/charities); 6. A statement that the receipt is an “official receipt for income tax purposes”; 7. A unique serial number for the tax receipt. 8. Signature of the Treasurer or other authorized officer of the church.

To Receipt, or NOT to Receipt…Is the activity part of the of the Mission of the church?Has it already been approved as a church activity/program by the Official Board?If it is not, then is it being run by an approved Qualified Donee or Agency?Does the church have a ‘Designated’ giving policy in place?

Receipting Decision Tree for Charities(used with permission from CCCC)

1) Is the activity one that would further the mission of the church?

If 'no", it's not an activity the church can get involved in.

2) If "yes", then ask - is the work an approved activity of the church or by an approved Qualified Donee or Agency?

If 'no", money should not be accepted in support of the particular activity.

Encourage donors to check with the charities's management before engaging in any fundraising activiites or providing funds for a specific purpose.

3) If "yes", donations could be received and receipted.

4) Then ask - if the church is willing to accept donations 'designated' to a particular activity, does the church have a designated donations policy?

5) If "yes", the church will avoid potential costly, difficult problems and hurt feelings or misunderstandings

If 'no", the church should implement one before accepting designated funds addressing what will happen if the activity or program is oversubscribed or is terminated for whatever reason. Designated funds are a form of trust funds, which will require court approval before they can be used for different purposes.

Giving OptionsPROS GIVING METHOD CONS

Standard MethodFlexible - give any weekFlexible - cash/chequeNo Additional Cost(s)

Envelopes

Counting/Handling CashErrors/Balancing Count

Not everyone carries chequesBanking system changing

Cost Effective - 50 cents/transactionSystem already in place - $10 setup fee

People used to Pre-Authorized RemittanceRegular Giving - even on holidays

Less Teller Counting/Handling of Money

PAR PROGRAM

Minor Setup Fee & Transaction FeeProcessed only 1x per month (around 26th)

Handling NSF RemittancesExplaining UC PAR

Must include as act of worship

Security & PrivacySimple Setup - Easy to Use

No Website RequiredNo Counting/ReconcillingAutomatic e-Receipting

canadahelps.orgCost per Transaction - 3.9% Must go to website to give

Remember to include act of worship

Convenient & ImmediateCan be used for other purchases(coffee shop, books, events, etc.)

(recommend disable credit card option for giving)

POS MACHINE

Highspeed Internet / Separate Line RequiredSetup & Transaction FeeProcessing Transactions

Minor disruption - people giving in lobby

Platform for CommunicationFlexible

Online Donation(Church Website)

Costly to setupTechnical & time-consuming to maintain

Security Standards by Banks must be in place

Platform for CommunicationFlexible

GIVING KIOSKExpensive to setup - Fee per transaction

Real-estate (takes up space)Building Security

Gifts in Kind

Gifts in kind can be problematic. Exercise due caution and discretion.

• Gifts in kind are non-monetary gifts (life insurance policy, property, vehicle, furniture, computer, etc.) that must be carefully considered and handled properly. – Does the church wants or needs the item being donated? – What is the fair market value of the gift in kind for purposes of

issuing the tax receipt (church’s responsibility to get appraisal)– In addition to the normal information required on the tax receipt, a

description of the property and the name and address of the appraiser (if any) is required.

See Bulletin IT-297R2 available from the Canada Revenue Agency web site at http://www.cra-arc.gc.ca/E/pub/tp/it297r2/README.html

Church Benevolence

Churches typically engage in benevolence by using donations to help needy people. But the church cannot receipt anyone for ‘privately directing’ giving.

• Benevolence Policies and Guidelines should be in place to assist in who and how much benevolence can be giving; but remember to build in the flexibility to err on the side of generosity

• Benevolence accumulating over $500/yr must be reported under the ITA form – T5007; However, according to the CRA’s T5007 Guide, they do not expect T5007 to be issued where only one payment was made implying that a single $1,000 payment does not need to be reported; but 3 payments of $200 each to one individual does

Offerings for Ministry Outside the Church

Prior to any collection of funds for ministries outside the church, there must be a board approval.

• In order to be receipted, it collection must be for a Registered Canadian Charity with the same purpose as the church (i.e. World Relief – feeding the poor)

• Collections that do not fit the above, cannot be receipted • Any funds designated for one purpose cannot –

REPEAT – CANNOT be used for any other purpose

Foreign Activities

A church must spend its resources on its own activities. It cannot simply give money to a minister or church in another country for them to carry out their activities.

Acceptable arrangements for church’s foreign activitites:• transferring money to a Canadian registered charity that already works with,

for example, churches in another country;• sending the church’s own employees or volunteers;• working with another organization via an arrangement such as a Joint

Ministry Agreement or a Co-operative Agreement; or• hiring an organization or individual to work for your church via an Agency

Agreement or contract for service.

Short Term Mission Trips

Care must be taken in setting up mission projects to ensure that they are under the direction and control of the church.

Board must approve short term missions project prior to any donations being accepted

• Giving Policy should be in place to address project over/under funding on all communication

• The church is not able to return any funds to people who gave money as a result of an individual’s fund raising efforts

• Church should be clear on how individuals will be selected to go on the trip

Church Fundraising

It is a long held conviction of The Free Methodist Church that the Lord’s work should be supported by the tithes, offerings and gifts of his people.

Other methods of fundraising may only be used provided that:

• they are not a substitute for the giving of tithes and offerings;

• they are consistent with the ethics and practices of our faith;

• the church does not become a marketing agency for commercial products.

(The Manual Chapter 3: 360)

Stewarding an Abundance• What do you do with the resources you receive beyond

what you need?• Churches with an abundance have the same issues that

people/families with an abundance have and we need to steward it properly

• Before we have an abundance we need to know how we would deal with an abundance if we had it – once we have it, it is often too late

Suggested Abundance Policy (in this order):

1. Give Some – because this is who we are

2. Save Some – but do not hoard (3-6 months)

3. Pay Some – put some of this extra towards debt

4. Spend Some – use some of this extra in ministry

Permitted Political Activities

These are allowed, within limits. Permitted political activity is speaking in general terms to issues related to your church’s charitable purposes and can include things such as:

• buying a newspaper advertisement to influence the government;

• organizing a march or a rally;• organizing a conference; or• encouraging people to write to their elected

representatives.

There is a general 10% cap of a church’s resources that can be used in political activities.

Prohibited Political Activities

Prohibited political activity is engaging in partisan politics or political advocacy, either directly or indirectly.

This would include things such as:• Supporting an election candidate directly or indirectly.• Telling the public the government’s position on an issue

during an election campaign.• Inviting candidates to speak at different meetings that

are not of equal opportunity in terms of prestige or audience.

• Singling out elected officials or a party for its voting record on any particular vote or its voting pattern over a series of votes.

Stewardship of Staff & Volunteers

Church Stewardship

Human Resources

Churches that employ people are subject to the same rules as any other employer. There are restrictions on what kinds of questions may be asked in an interview. – For example, a church may not ask a prospective employee if

and when they intend to have children, or what kind of constraints their family status puts on them.

• The church as an employer must comply with payroll related obligations such as remitting source deductions for income tax, EI, and CPP.

• The church must adhere to employment standards setting out, for example: vacation entitlements; over-time rules; parental leave, sick-leave, compassionate leave entitlements; notice and severance requirements.

Stewarding Staff & Volunteers

Any interaction with staff/volunteers is an opportunity to empower, equip, nurture, motivate, inspire and develop them into leaders that will do the same with those they minister with.

Encourage your people Equip your people Protect your people• Give your people freedom to fail

Stewarding Staff & Volunteers

Give appropriate authority –

Responsibility without Authority is a recipe for managerial disaster

(as well as stress, frustration & anger)

Teach People to Fight Fair

• Complain – Don’t Criticize• Avoid Contempt – it is the same Spirit in them

that it is in you!• Listen Well – Stop Talking. Hear what they are

saying and ask clarifying questions.• Don’t Get Defensive (or take it personally)• Stay with it (we are one body)• Remember that People – and your

relationship with them – is more important“This is how everyone shall know that you are my disciples, if you have that love toward one another." John 13:35

Staff/Volunteer Board Policies

Need to establish policies for both paid & unpaid positions covering the following areas:

Clear Job Descriptions Hiring Procedures (trial period/character/skills) Promotion Conduct Annual Performance Review (mentoring) Discipline/Dismissal (remember that we are called to act

fairly and justly with one another)

HELP!

1) The Manual of The Free Methodist Church in Canada – Chapters 3 and 4 and Par 878 contain financial policiesrelated to the local church and General Conference. In Appendix B, you will find a collation of this information. Since these chapters are quoted in this guide, it is important that you are familiar with this material. As The Manual is updated, this appendix will be changed. Go to www.fmcic.ca > Who We Are > The Manual.

2) The website of The Free Methodist Church in Canada The Administrative and Financial Services section) provides forms and other helpful information. Go to www.fmcic.ca > Administrative and Financial Services

3) Canada Revenue Agency website – government forms and bulletins related to the work of Charities at http://www.cra-arc.gc.ca/charities/

4) Canadian Council of Christian Charities (CCCC) – cccc.org

5) FMCiC Ministry Centre Staff – they are there to help!

FMCiC Church Resources

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