District Giving

It’s that time of year!

Yes, it’s the holiday season, but that quickly moves into financial reporting season on several different levels. This packet is our way of providing some encouragement to you and helping your church prepare well for that season.

January 31 is the deadline for several financial reports – to your congregants, the government, and to us – the Alliance Midwest District.  We know a financial deadline immediately following the holidays is a lot.  Maybe right now you’re also preparing budgets for the next year.  I hope you know that we are here to help.

Why? We are together.

Our family of churches and leaders are better together than we are alone. The paperwork is worth the hassle as we aim to tenaciously pursue the evangelization of 19 plus million people and the discipleship of the responsive in our district.

Get extra help for federal forms

End of Year Tasks

Get What You Need for the District

See step-by-step directionsDownload forms

How are these funds used?

Following are ways that your contributions are used:

REQUIRED
5% of church’s General Fund giving
(not including rent/mortgage)

District Ministry Budget

  • Leadership assessment/development
  • Church/missions engagement
  • Missional assessment of ministries
  • Strategic planning with ministries
  • Licensing, ordination, & consecration
  • Preaching & teaching
  • Spiritual/personal formation
  • Member care for pastors and wives
  • Candidate development
  • Administrative, financial, legal advice
  • Property/facility consultation
  • Pastoral search guidance
  • Meeting space for your teams

Encouraged
suggested $100/month

Church Multiplication

  • Assess new church planters for the best pathway forward
  • Coach active church plants for the people and context they are in
  • Train church planting teams with practical skills and strategic thinking
  • Support and develop emerging leaders
  • Helping emerging churches become fully accredited with The Alliance
  • Engaging partnerships with existing churches

Encouraged
President’s Goal
10% of church income

Great Commission Fund

The Great Commission Fund is one that all churches in the U.S. participate in to fund Alliance gospel-advancing work in the U.S. and throughout the world. These funds are put to immediate use and provide support to staff, workers, and their ministries.

  • Empower local believers and emerging leaders
  • Build & develop local communities
  • Member care for international workers
  • Theological education
  • Disaster response
  • Medical and wellness teams
  • Provide for on-ground support, training, and development for our district & intercultural teams

Descargar en españolDownload in English

Step-by-Step

District Giving

The time has come to calculate your district giving for 2024 per district bylaws.  The deadline for receiving this information from you is January 31, 2024.  Below are the four steps you need to take.

Step 1: Where to Give

As a reminder, we have three categories of giving strategies for churches in The Alliance Midwest District:

  1. Required District Ministry Budget
  2. Encouraged Church Multiplication
  3. Encouraged Great Commission Fund is not on this form; that is something you give directly to the National Office via cmalliance.org/give. The district does not keep track of this, but we do encourage giving to the Great Commission Fund as an integrated part of your local ministry.

TIP: Download explanations of these funds. These are great tools to bring to your elder board meetings when preparing your church budget.

Descargar en españolDownload in English

Step 2: Calculate What to Give

The 2024 District Giving Calculation form can be filled out with the enclosed form.  You will need to provide three pieces of information:

  1. Your 2023 Church General Operating Income
  2. Your annual rent or mortgage payment
  3. How much you want to contribute to the optional Church Multiplication Fund
Download calculation form

Step 3: Communicate How You'll Give

On the bottom of the 2024 District Giving Calculation form is an option on how you would like to give your monthly contribution to support district ministries in 2024:

  1. Setting up an easy bank transfer every month
  2. Mailing in a check every month
Download FormDownload Vouchers

Step 4: Send Us Your Form

By January 31, 2024

Save your form in a place you can access it and then send us a copy via e-mail, fax, or mail.  The important thing is that we receive it by the end of January.

Email: mlidgard@mwcma.org

Fax: 630-893-1027

Mail:
The Alliance Midwest District
Attn: Missy Lidgard
10070 East US Hwy 36
Avon, IN 46123

2024 District Giving Forms

Download, fill out, save, and e-mail to mlidgard@mwcma.org.

Calculation FormAutomatic Payment Form

End of the Year Financial Tasks

For Church Treasurers

Forms to Prepare

Before Your Final Payroll of 2023: Love Offerings and Gift Cards are Taxable!!

FOR STAFF

Love offerings (including gift cards) collected and distributed for your pastor(s) or other staff members should be run through payroll and included in the W-2’s.  Additionally, non-clergy staff love offerings (including gift cards) are subject to FICA (Social Security and Medicare).  TIP: If you haven’t done this until now, we recommend calculating what has been given and adding it in the final payroll.

FOR MISSIONARIES & GUEST SPEAKERS

If you provide love offerings for missionaries or guest speakers it is the responsibility of the recipient to report those gifts to the IRS. If the amount for the year reaches $600 or more the church is responsible to issue a 1099 to the recipient (see 1099-NEC below).

2023 1099-NEC

Form 1099-NEC is to be filed on or before January 31, 2024 when you are reporting non-employee compensation payments such as contract labor, including love offerings to non-employees of $600 or more. TIP: You should request a W-9 form from the recipient now to provide you with their pertinent information and to keep on file.

NOTE: You want to make sure you are using Form 1099-NEC rather than Form 1099-MISC. Form 1099-MISC is used for reporting certain income such as royalties, rents, prizes and awards, and other income. Use the 1096 Transmittal Form to summarize and submit your 1099 forms.

2023 Year-End Donor Receipts

Please make sure all year-end donor receipts are provided to the donor by January 31, 2024 and include the phrase “No goods or services were provided in exchange for these tax-deductible contributions other than intangible religious benefits.” This phrase is very important and will ensure the tax deductibility of the donors’ contributions.

2023 W-2’s and W-3 Transmittal Form

The due date for filing 2023 forms W-2 and W-3 with the SSA (Social Security Administration) is January 31, 2024. NOTE: Higher penalties will apply for intentional disregard of filing requirements and failure to furnish Form W-2. For complete information, see the 2024 general instructions for Forms W-2 and W-3 at IRS.gov.

Looking Ahead

2024 Housing or Parsonage Allowance for Pastors

Define how much of your pastor’s pay package for 2024 is housing allowance. IMPORTANT:  If that allowance has changed, make sure that the amounts have been recorded in the governing board minutes.

2024 Mileage Rate

The standard mileage rate for IRS mileage deductions or church reimbursements will be $0.67/mile (up from $0.655 in 2023). You’re not required to match this rate, but the IRS will not permit you to exceed this amount.