Index (Volumes 1 and 2)

Transcription

1 Index (Volumes 1 and 2) The digit(s) to the left of the decimal indicate the chapter; those to the right indicate the paragraph within that chapter. accountable reimbursement plan accounting (see bookkeeping) actual cash value additional insured Adjusting Journal Entries advertising income , agreed amount value , allowances auto , furnishings housing or parsonage , 1.320, 1.330, 1.425, 1.900, 4.545, (see also housing allowance) Social Security utilities Annual Compensation Report (see Concordia Plans) annual lease value table architectural services (see Church Extension Fund) articles of incorporation in general assets board-designated permanently restricted temporarily restricted unrestricted attendance prizes (see UBI) attorney fees, reporting audits (see reviews, financial) Authorization for Payment Voucher , , Exhibit 23-B, Blank Forms automobile expenses employer-provided liability non-owned liability , awards, employee background screening , , , backup withholding , 7.467, bank reconciliation (see bookkeeping) benevolence funds designated policy , undesignated Bingo (see UBI) blank forms blanket basis (see property insurance) bookkeeping assets , , 23,700 balance sheet bank reconciliations , , chart of accounts classification, account count form , , Exhibit 23-A, Blank Forms endowment funds , expenditures financial position report financial statements , , , , /17 INDEX-1

2 fund accounting, in general fund statements, special , funds, typical GAAP (Generally Accepted Accounting Principals) income/expense reports internal control, in general , , , (see also internal control) journals , ledgers...23,100 parochial report, annual (Congregation Statistics Report) , Exhibit 17-I payment voucher , , Exhibit 23-B payroll record, individual , , Exhibit 23-C, Blank Forms records, in general remittances, district , , SFAS sample filled-in records Statement of Activities budget capital committee construction giving potential , objectives planning (worksheet) , , Blank Forms preparation process projecting income reports , , , revenue (income) time-table (calendar) unified zero-based buildings, insurable value business expenses in general , automobile attorneys fees moving partial disallowance reimbursement , 6.115, reporting payments for services received substantiation , business interruption (see insurance) bylaws cafeteria plans in general dependent care , flexible spending arrangement non-discrimination rules non-qualified benefits qualified benefits reporting, IRS , requirements called ministers capital funding (see LCMS Foundation) Cash Disbursements Journal , , Cash Receipts Journal , Cash receipts over $10, catastrophic violence response coverage Certificate of Employer Declaration , Blank Forms Certificate of Insurance Certification of Racial Nondiscrimination , Blank Forms Certified Lay Minister , 1.115, Certified Public Accountant , INDEX-2 10/17

3 charitable mileage rate charitable trust management (see LCMS Foundation) chart of accounts (see bookkeeping) child care child care centers Church Extension Fund in general architectural services consulting contacts, listing of demographic services investments loans real estate services Church Information Center , church insurance (see also insurance)... Chapter 26 Church s Plan, The , Code Section, IRS 107, Minister s housing allowance exclusion , Cafeteria plans , Employee Educational Assistance Programs (b), TSAs (c)(3), Exempt organizations , 8.105, 8.110, 8.115, 8.160, 8.405, 8.410, (a)(8), Minister s Net Earnings from Self-employment , 1.330, 1.420, (a)(9), Minister s wages is exempt from withholding , Personal liability-100% penalty , Understatement of tax liability common-law rules , 1.210, 1.215, 7.100, compensation disability benefits , excessive benefit transactions exclusion items , 2.100, 4.510, 4.520,4.555 how to report , inclusion items , 3.400, 4.515, in-kind , retirement benefits , 4.540, self-employment earnings compliance matters... Chapter 12 computers in general Church Information Center , hardware purchasing , recordkeeping , , software , conceptual bidding Concordia Disability and Survivor Plan Concordia Health Plans Employee Assistance Program (EAP) Health Plan Options Concordia Plans in general All-Cause Accident Insurance Annual Compensation Report benefit meetings benefit programs , 4.200, beneficiary designation billing brochures changes, member (i.e, transfers, terminations) , 4.340, claims , contributions , 4.340, cost Data Match Project death benefits , 4.331, 4.335, 4.515, /17 INDEX-3

4 dental benefits , 4.335, 4.340, disability benefits Employee Assistance Program , employer eligibility Employer Support In Crisis enrollment , equalization payment (see Concordia Retirement Plan) Flexible Spending Arrangement (FSA) , 4.555, forms , Group Health Plan for the IRS/SSA/CMS Data Match Group Term Life Insurance Hearing Care Benefits , Medical Benefits , 4.335, Mental Health & Substance Abuse Benefits , Online Tutorials Pension Plan for Pastors and Teachers , Prescription Drug Benefits , 4.335, Primary Retirement Benefit retirement plan (see Concordia Retirement Plan) Supplemental Benefits Supplemental Retirement Account Support Benefits Program tax aspects Travel Accident Insurance worker eligibility.4.310, Blank Forms Concordia Publishing House , Concordia Retirement Plan in general application for benefits , equalization payment income designated as housing allowance , offset payment , 1.325, participants Primary Retirement Benefit regular (offset) basis Retiree Medical Supplement (RMS) Supplemental Retirement Account tax aspects Concordia Retirement Savings Plan (CRSP) , 4.305, 4.310, 4.320, 4.326, conflict of interest Congregational Payroll Information , Exhibit 7-G, Blank Forms congregations incorporating , organizing , tax exempt status , 8.105, Consecrated Stewards constitutions of incorporations in general contracted ministers , contractors certificates of insurance payments to contributions, charitable (see also IRS Pub. 526, 561, 1391, 1771) in general , cash , , , child care foreign charities mileage rate non-cash , , , , , , , Blank Forms penalties quid-pro-quo , reporting Rev. Ruling securities substantiation , , , , , , vs. tuition INDEX-4 10/17

5 copyrighted materials corporal punishment coverage Count Form , , , Blank Forms counseling coverage Coverdell Education Savings Accounts crime coverage , DCEs (Directors of Christian Education) , interns, DCE , DCOs (Directors of Christian Outreach) , interns, DCO , Data Match Project deaconesses , 1.425, interns , death benefits (see Concordia Plans) debt-financed property , debt forgiveness deductions business expenses , IRA contributions medical expense mortgage interest real estate taxes deferred compensation in general individual retirement accounts reporting, IRS , Exhibit 7-K(2) tax sheltered annuities demographic services (see Church Extension Fund) dependent care , direct housing & consolidation loans directors and officers coverage , disability benefits (see Concordia Plans) disposal of records District offices District remittance advices , , EIN (Employer Identification Number) , 7.355, early childhood centers tax exempt status Educators Legal Liability , educational assistance program educational savings Electronic Federal Tax Payment System (EFTPS) Employee Assistance Program Employee Benefits Liability employee classification , 3.100, 3.150, 7.100, 7.105, employee tuition reduction in general qualified tuition reduction Employer Support in Crisis Employment Eligibility Verification (I-9) , 7.318, Exhibit 7-D, Blank Forms Employment Practices Liability , endowment funds in general , , agreements , financial accounting , financial reporting , , 24,135 equalization payments estimated tax payments (see taxes) Estimated Taxes Worksheet evaluations, employment excessive compensation excise tax (see also schools) intermediate sanctions wagering /17 INDEX-5

6 exemption (see also tax exempt status) Form self-employment , Expense Reimbursement Voucher , Blank Forms expense report (see bookkeeping) Federal Wage and Hour Law FICA (see taxes) fiduciary responsibility in general copyrighted materials employment tax liability job descriptions , , , personal liability , record keeping restricted funds tax liability financial officers conflict of interest financial position report (see bookkeeping) financial review (see also reviews) in general cash expenses general review program income investments petty cash sample letter to the congregation test of transactions (see also test of transactions) financial secretary qualifications responsibility , , financial statements (see bookkeeping) fire legal liability fiscal year flexible spending arrangements , 4.555, foreign charities forms, blank Forms, IRS (see also Federal Forms in GLOSSARY) How to order: Call TAX-FORM or , 7.346, 7.347, 7.350, X , 7.348, 7.355, , , N T , ES , 1.320, 2.320, 3.320, 6.100, 6.110, , Exhibit 7-R , Exhibit C , Blank Forms 1099-R , MISC , 7.465, 7.467, , , Exhibit 7-P , , Blank Forms , Blank Forms , , Blank Forms , Blank Forms 8822-B Schedule A , 6.115, Schedule C Schedule SE INDEX-6 10/17

7 SS W , 1.215, 1.305, 1.310, 1.315, 1.320, 1.350, 1.420, 2.600, 2.800, 4.515, 4.525, 5.220, 5.700, 6.100, 6.110, 6.115, 6.120, 6.140, 7.110, 7.205, 7.350, W-2C W-2G W , W-3C W , 7.115, 7.315, W , Exhibit 7-Q Foundation, The LCMS in general charitable remainder trusts congregational endowments custodial accounts donor advised funds gift annuities gift planning investment services internet information purpose fund accounting in general endowment funds (see also endowment funds) typical funds statements, special funds fringe benefits (see also Concordia Plans) General Ledger General Liability (see multi-peril protection policy) gift planning... Chapter 18 Gift Planning Counselors , gifts glossary grants, fellowship (see scholarships) Group term life insurance in general , reporting reports from WBP tutorials, online Group Exemption Number (GEN) Group Health Plan for the IRS/SSA/CMS Data Match Health Reimbursement Account Health Savings Accounts , 5.700, Health Care Coverage Reporting health-care benefits (see Concordia Plans) highly protected risk HIPAA hired automobile liability honoraria , 1.330, 1.415, Hope Education Tax Credit Host Liquor Liability housing, for the convenience of the employer housing, rent-free housing allowance (see also allowances) debt free home designation , 1.425, 2.300, 2.310, 2.321, 2.900, 4.546, eligibility estimate of expenses worksheet , Blank Forms expenses , home equity loan limitations reporting methods resolutions I-9, Form (see payroll) 10/17 INDEX-7

8 IRAs (see also individual retirement accounts) , inclusion (see tax exempt status) income report (see bookkeeping) incorporating in general , annual reporting articles of incorporation bylaws constitution how to reasons for registered agent Request and Authorization tax exempt status , independent contractor defined backup withholding insurance liability nonresident aliens attorney fees, reporting Individual Payroll Record , Exhibit 7-A, Blank Forms individual retirement accounts (see also IRS Pub. 590) in general , contributions , 5.320, deductibility , deferred compensation plans , 5.200, eligibility LCEF investing Roth IRA savings plan self-employment tax information returns, IRS inland marine (see insurance) insurance premiums, medical insurance, property and liability in general adequate coverage automobile boiler/machinery bonding, employee/officer business interruption church insurance needs claims , , crime contractors directors earthquake educator s legal liability excess liability flood inland marine inventory, property liability, employer s Minister s spiritual counseling officers personal injury property audit property maintenance sexual misconduct special multi-peril building and contents special multi-peril general liability tips for selecting , , volunteers, insuring worker s compensation intentional interim pastor INDEX-8 10/17

9 intermediate sanctions internal control in general , , cash disbursements cash receipts defined documents inventory insurance investments journal entries payroll personnel plan program for review committee purpose review Internet (see Web site maintenance) interns DCE, DCE , teaching inurement , Laborers For Christ lay employees (see employment classification) legal defense insurance levy, IRS liabilities (see also insurance) employer s employment tax intermediate sanctions personal , limited broker assignment loan services (see Church Extension Fund) loans below market CEF direct housing & loan consolidation debt forgiven , homes interest-free , lobbying Lutheran Annual, The , 8.160, medical expnses insurance medical expenses, reimbursed mileage, auto... Ch 6-Quick Reference, 6.135, 6.140, 7.600, minimum wage Ministers of religion (see also Ministers of the Gospel) certified commissioned ordained Ministers of the Gospel called contracted full, part-time in ministry, defined IRS definition , 1.110, 1.140, IRS reporting requirements , 1.325, 1.330, 7.100,7.110, 7.120, Resolution 5-09A Taxes & Ministers, brochure Mission & Ministry Catalog , missionaries safety money theft moving expenses (see also IRS Pub. 521) qualified reporting , named insured listing /17 INDEX-9

10 new hires multi-peril protection policy (general) , , , , nonresident aliens offset payments , 1.325, online tutorials open bidding parish assistants , parish workers parochial report, annual (Congregation Statistics Report) in general exhibited... Exhibit 17-I instructions for completion information sources parsonage (see also allowances) , 1.330, 2.100, 2.500, payment vouchers , , Exhibit 23-B payroll (see also IRS Pub. 15, 15-A Circular E) annual payroll information form authorization form check correcting IRS forms employment eligibility verification (I-9) , record, individual , Exhibit 7-A sample of procedures tax deposits , 7.346, withholding , 7.343, Payroll Authorization Form , 7.320, Exhibit 7-F, Blank Forms personal property insurable value petty cash , , , political campaigning , preschools (see early childhood centers) property insurance (see also insurance) in general agreed amount blanket basis boiler/machinery coverage classifications , , co-insurance description earthquake , flood , inland marine coverage inventory procedures , replacement cost valuation , scheduling items specified cause of loss basis , Publications, IRS How to order: call TAX-FORM or 15, Circular E Tax Guide , 3.355, 7.105, 7.310, A, Supplemental Employer s Tax Guide , Federal Employment Tax Forms , Travel, Entertainment, Gift, and Car Expenses , Tax withholding and estimated tax , Excise taxes , SS for Clergy , , Charitable Contributions , Business expenses , Valuating donated property , , Tax-Sheltered Annuity Programs , Taxpayers Starting a Business , IRAs , UBIT , Employment tax liability (100% penalty) , Health Savings , Reporting Cash Payments Over $10, , Gaming Publication for Tax Exempt Orgs , INDEX-10 10/17

11 Publications, Social Security Administration SSA 453 F4, How earnings affect your benefits purchasing agreements, group raffles (see also UBI) recordkeeping disposal employee records , property inventory , financial records , , official minutes, secretary s retention, record , 7.115, , registered agent (see incorporating) reimbursement policy, accountable , also see Expense Reimbursement Voucher reimbursements, nonaccountable plans rental income replacement cost , Request and Authorization for Inclusion in the LCMS Group Tax Exemption, Form , Blank Forms Resources, List of retirement benefits (see Concordia and/or compensation) retired ministers , 1.405, 1.420, 1.425, 4.535, 4.540, 4.545, Retiree Medical Supplement (RMS) revenue (see bookkeeping) reviews by whom , financial , , (see also financial reviews) internal control (see also internal control) performance , scope Risk management... Chapter 26 Roth IRAs Rulings, IRS Determination Letters Federal Tax Exemption Joint Letter Ruling Voluntary Withholding Private Letter Rulings Male Teachers Entitled to Tax-Free Housing Female Teachers Retirement Benefits Housing Allowance Designation Revenue Ruling Revenue Ruling , Technical Advice Male Teachers as Ministers of the Gospel SECA (see taxes) safety in general in the church vehicle passenger vans sales income sales taxes (see state tax matters) Sanctions, IRS savings plans (see also deferred compensation plans)... Chapter 5 scholarships (see also IRS Pub. 970) , 9.216, 9.217, schools and Associations of schools Certification of Racial Nondiscrimination , Blank Forms educator s legal liability insurance employee tuition reduction federal excise tax , funding manufacturer s excise tax parochial report, annual scholarship funds tax exempt status tax exemption, communication service , telecommunications tuition policy statements /17 INDEX-11

12 secretary responsibilities , self-employed, characteristics self-employment income , 2.200, status , sexual misconduct sexual molestation Signature Sponsorship Series, LCEF Social security earnings limits , Social security/medicare rates software, computer CPH selection tips sponsorship payments (see Unrelated Business Income) state tax matters in general annual reporting business tax franchise tax income tax listing of revenue offices local compliance property tax sales taxes , , , unemployment tax worker s compensation StewardAccount Strategic Ministry Planning Subsidiary Ledger , , Blank Forms subrogation, waivers of Supplemental Life Insurance Synod in general district office structure district budget international office international budget organizational chart tax exempt status congregations early childhood centers group exemption number group tax exempt ruling , inclusion , Blank Forms IRS determination other organizations public disclosure Request and Authorization for Inclusion , Blank Forms schools (primary and secondary) , Synod s EIN Tax sheltered annuity (see also IRS Pub. 571) in general , 1.330, contributions , eligibility FICA liability investments reporting , responsibilities tax exemption, SECA taxes attorney fees, reporting estimated (see also IRS Pub. 505) , 1.340, 1.345, 6.140, excise , 9.310, 9.315, 9.320, 9.321, FICA rates income , 6.140, income tax withholding , 1.340, 3.110, 3.305, 3.350, 3.355, 6.140, 7.310, INDEX-12 10/17

13 7.315, 7.344, 7.355, nonresident aliens payroll deposit rules self-employment (SECA) (see also IRS Pub. 517) , 1.330, 1.335, 1.420, 4.515, 5.205, 7.110, Social Security and Medicare (FICA) withholding , 1.420, 3.110, 4.510, 4.515, 4.525, 5.205, 6.140, 7.110, 7.230, 7.310, 7.344, 7.355, state (see state tax matters) Taxes & Ministers, brochure voluntary withholding , 1.340, 1.350, 7.120, 7.315, withholding exemption teachers , 1.905, 1.910, 1.920, 3.115, telecommunications discount test of transactions cash cash disbursements cash receipts payroll proof of cash worksheet financial review program tours (see UBI) tort liability travel and assistance insurance treasurer qualifications responsibilities , , liabilities tuition , 9.206, 9.215, third-party sick pay umbrella (or excess) liability unemployment insurance , unrelated business income (also see IRS Pub. 598) in general advertising affinity card programs attendance prizes bingo definition filing requirements mailing list rentals raffles source income , sponsorship payments tax aspects tours volunteer activities vehicles employer provided insuring , , mileage rates (see mileage auto) vicars , 7.110, Vision Service Plan voluntary withholding (see taxes) volunteer activities , Volunteer Protection Act wagering excise tax wages minimum excessive exempt employees in-kind non-exempt employees watercraft Web site maintenance worker s compensation , /17 INDEX-13

14 INDEX-14 10/17