A board must officially and prospectively designate a minister’s housing allowance in writing. Please make use of these worksheets to help determine appropriate housing allowances for eligible ministers employed by your organization. 

Outlines differences between an employee of a ministry and an independent contractor

Determining whether, when, and how severance pay may be provided to nonprofit employees who are terminated from employment is a challenging issue. A memorandum provided to ECFA by Wagenmaker & Oberly, LLC, Attorneys at Law in Chicago, suggests that severance pay may be lawful and appropriate under certain circumstances, provided that applicable safeguards are satisfied.