The Ohio Independent Baptist, February 1961

February, 1961 THE OHIO INDEPENDENT BAPTIST Page Eleven ~~~------------------------------------~------------------------------------------=~--~ lc> ,va11ce. The church board whicl1 a.t1thorizes the pay1nent of the cash re11ta1 allowance should take great Cctre i11 dravving llp this co11tract. --rhe church may pa., both salary a11d rental allowance to tl1e minister in the same check. However, \Vritten evidence of the intent of the parties .should be available. This may take tl1e form of a service con trac t , adopt– ed budget, minutes of employing church board or similar doct11nents from such groups as a semi11ary, as– sociation or denomination. Employers must desig11ate or ear– n1ark rental allo,vances in advance. Retroactive application of allowances are not p ermissible for 1960. A clerg)'lnan in the 20 p er cent i11- come tax bracket who itemizes his deductions will save $300 wl1en l1e .. ecures the tax benefits on the exclu– sion of $1,500 of rental allowances for 1960-provided he sp e11cls all of it. What clergyman can afford to ignore this simple tax-saving provi– sion of the present tax law? The minister, if he is to receive full benefits, must include all the items \vhich the Internal Revenue Service recognizes as part of the rental and utility allowance. If he omits a sul)– stantial expended cost of an allow– able item, he will include as taxable i11come the unexpended portion of the rental allowance, thereby paying a tax which he does not owe. Here are the common classes of 1 en tal and utility allowances whicl1 apply either to the clergyman wl10 owns his home or to the clergymu11 \vho rents his home: Payments on purchase money mort– gage or installment purchases; im– lJrovements to residence; inter est 011 <leferrecl payments for residence; real estate taxes, insurance and repairs to th d\\'elling; utility costs such as ]1 flt , gas, oil or coal, light, wa ter, telcpl1one, \vaste ar1d garl)age dis– pcJsal, fur11ishir1gs a11cl g,1rage rental. rfl1c r11i11i~ter 1nay 11ot xc;Iuclc ,11nol111ts rec·eive<l fro111 l1is churcl1 for f oc,cl. 1nai<l, jar1i tor ar1<l y,1rcl s rv ic; . P,1\ r1n 11t~ c>11 1nortg,1gcs or 111stall- 111 "'11t I)t1rc.:l1,1ses of a r sid nee used as ~1 I),trscJ11,tg) rnH)' lJ :.a i11c·Ju<l cl 1n t11 > J' .111l,tl it11c,\Villl(; . rI,11 ~s :.a J)U)' IflCJllS diJfc>r fro111 <>tl1 ~rs i11 tl1 ,1t tl1ey are 1,ot <JJ)er,1ti11g ·x1)e11ses. Tl1 y 1n,1y l) l tr ate <l ,ls s,1l)stilt1l "'S for cl J)r :.ac;ia– li<>11 (JJJ tl1 r sicl :.a11c '.) \vl1icJ1 ca1111ot l) i11cl11cl .. ,l. ()11ly 'itSJ1 it r11s are 1 cog11 J/ec]. A J 9(,() rt111 .. 11cJ 111{~11 t c>f tl1 ~ocle J as 111r1cl, J)C>ssi lJJ > a,1ot1J(-> r t:tx l)e 11 fit l<J ·lc)rg)' JJJ 11 . r1·1 )()S .) air )ad}' i11 I)l':tc– t1c ~,,luJ ,, ~t11 t to 1) ·cJ r·rc·cl lJ}' scJcirt] (Continued on page 16) Will Your Church Get In the Campaign? Yol1 can't elect another president of the U.S.A. for another four years, o \vhat abot1t a big CA!vIPJ"IG TO E LARGE THE I FLUE CE OF BAPTIST TRUTH? Increasing our subsc:riptio11s to the O.I.B. from our pres nt 1710 to 2,000 or more will do just thatf A few may not 'be read at all, but vve are sure at leas t two people on the average read each p aper , and maybe three! vVe stand for a11cl propaga te 1 e\v Tes tan1ent Christianity and that is wl1at our cou1 try 11eeds. Do1.. ' t you agree, pastor? Don 't you agree, deacons and Su11day school t achers? Don' t you agree, subscription captains? Well, then , let 's be practical abot1t it and get busy! Unless your church put on a st1bscription ca111paign last fall , do it now-and hurry, or st1mmer will be here, when campaigns fal l flat! Dec. 15 to Jan. 15 is a poor time also, but Roch est er Baptist se11t i11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Betl1el Baptist, Erie, P,1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Euclid- ottingham Baptist , Cleveland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 En1manuel Baptist, rfol edo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I Cedar Hill Baptist, Cleveland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Berea Baptist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Torthfield Baptist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Bible Bapti t , Bedford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Brookside Baptist, Cleveland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ow these churches 'v\ 1 ere not campaigning, but it all l1elps. Each month through until the May issue ,ve ,vill report how many each cht1rch sencls in, so you have between 11ow and April 15th to get in this ca1npaig11 . ee ho\v rnany your church can send in and we will total it in the May issue. See if you can get in the 10% of the total 1nembership class, or better yet, every membership-home class. Tl1e nice thing about getti11g i11to that last cla s i that you ca11 then get it for $ l "50 per year instea-cl of $2. and 2 1-2 ACRE CAMPUS . - - . We take possession September 1st. It offer5 new oppor– tunitie5 to Baptist Bible Seminary students. The purchase price of $125,000 is needed p romptly. Write for Bro,:/1ure o,i tliis propert . end desig,,ated gift• to Bapti t Bibl · mi11ary Jolinson City, N. Y.