Close X
  • Home
  • About
  • Ministries
  • Mission
  • Events
  • News
  • Resources
  • X

    Translate

    Close

    The Upper New York Conference of The United Methodist Church


    about / Finance

    Finance Toolbox

    The Finance Toolbox includes important information for you to use, including clergy taxes and compensation, real property tax exemption, and mileage rate reimbursement form.

    Clergy Tax Information
    Real Property Tax Exemption
    Group Ruling on Tax Status
    Mileage Rates

    Additional Resources


    Clergy Tax Information

    Click the following links for more information regarding taxes and compensation.

    Church Employers & Clergy Taxes
    Pastor's Compensation

    Clergy face some distinctive tax regulations and often need guidance from tax professionals with experience working with clergy. The Lewis Center has prepared this 12-minute informational video to help seminary students and clergy understand better the issues to which they and their tax preparers need to give attention. We use it as part of our seminary class on Personal Finances for Religious Professionals.


    Real Property Tax Exemption

    All churches must renew their real property tax exemption every year. Renewal forms must reach your assessor’s office by the deadline date, which for most towns is March 1st. Check with your local assessor’s office to confirm the date for your location. This deadline is critical.  Missing the deadline date may result in the denial or revocation of your church’s real property tax exemption.  This filing includes all church buildings, parsonages, and all other parcels used for religious purposes.

    For a NEW PROPERTY to become tax exempt, you must file the following forms with your assessor:

    1. Organization Purpose  RP-420-a/b Org: https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aborga_fill_in.pdf
    2. Property Use  RP-420-a/b-Use: https://www.tax.ny.gov/pdf/current_forms/orpts/rp420abuse_fill_in.pdf
    3. Parsonage Exemption  RP-462: https://www.tax.ny.gov/pdf/current_forms/orpts/rp462_fill_in.pdf

    To RENEW YOUR EXEMPTION, file the following real property tax exemption forms with your assessor:

    1. Organizational Purpose Renewal  PR-420-a/b-RNW-1: https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ab1_fill_in.pdf 
    2. Property Use  RP-420-a/b-RNW-II: https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ar2_fill_in.pdf

    If you have questions or need help with the forms, contact Pat Toukatly, Conference Property Specialist, by email at pattoukatly@unyumc.org or by phone at (315) 898-2010.


    Group Ruling on Tax Status

    United Methodist Churches are classified as 501(c)(3) non-profit organizations. 

    Your church may need to prove this status to various organizations. They will be looking for your tax ID and a copy of the Group Ruling Letter. General Conference on Finance and Administration (GCFA) has automated the process for obtaining this letter.

    Click here to request a copy for your church from the legal department of GCFA. You will need to provide your church's name, address, Employer Identification Number (EIN), and approximate charger date. 

    Contact GCFA Legal Services Department at legal@gcfa.org with additional questions.


    Mileage Rates

    The Upper New York Conference volunteers can choose to be reimbursed mileage as detailed on the Volunteer Expense/Mileage Reimbursement form. This is for mileage incurred by Conference volunteers on Conference business as part of a committee or team. Please review the form for these rates.  Click here for the UNY volunteer mileage sheet.

    Standard Mileage Rates for 2018, as set by the IRS, are as follows:

    • 54.5 cents for every mile of business travel driven, up 1 cent from the rate for 2017.
    • 18 cents per mile driven for medical or moving purposes, up 1 cent from the rate for 2017.
    • 14 cents per mile driven in service of charitable organizations.

    Click here as GCF&A provides some information on church local transportation expenses for clergy and staff.


    Additional Resources

    General Council on Finance and Administration provides valuable resources for our Conference and local church. Click here and scroll to the bottom of the home page to locate FORMS AND RESOURCES. These pages provide answers to questions regarding finance and benefits. 


    With more than 168,000 members, the Upper New York Annual (Regional) Conference of The United Methodist Church comprises 865 local churches and 86 new faith communities in 12 districts, covering 48,000 square miles in 49 of the 62 counties in New York state. Our mission is to “live the Gospel of Jesus Christ and to be God’s love with our neighbors in all places."