Non-salaried ministers and HA

by Valerie
(Ohio)

We do not pay our pastors a salary.

We have a designated offering one Sunday every month and whatever amount that offering is will be immediately distributed to the pastors using a preset percentage which has been recommended by the board of elders and approved by the congregation, and remains in place indefinitely until a change is made.

While it is a generous amount, it in no way comes close to a salaried pastor's wage, and 100% is officially - and realistically - designated as HA.

Based on my reading, I am thinking we do not need to give our pastors W-2's?

A letter should be sufficient?

I saw the sample you had on the blog and thought I could use something similar. I have given W-2's in the past with a note in box 14 and nothing more. The tax software will no longer allow me to create a W-2 unless there is at least one number in one of the wage boxes, hence my question about a letter only.

Thank you for any help you can give.