GA2011 DELEGATES: Take Advantage of Tax Advantages

Ted A. Waggoner, Attorney

Former 2nd Vice Moderator

A change to The Design of the Christian Church (Disciples of Christ), was made to encourage attendance from all congregations. While the decision will increase the number of delegates from some Disciples congregations, it also can make members eligible for certain tax advantages.

Originally, The Design allotted congregations two delegates, and more if the participating membership exceeded 500.

Currently, The Design (par. 41a) provides “Each congregation of the Christian Church (Disciples of Christ) shall be entitled to have two voting representatives, plus one additional voting representative for each 100 participating members or major fraction thereof over the first 100. These voting representatives from congregations shall be in addition to persons holding with standing in the Order of Ministry.”

Do the math

So a congregation with 275 participating members shown in the Yearbook of the Christian Church (Disciples of Christ) would be entitled to four delegates: two for the first 100, one for the second 100 and one for the major fraction (51+) of the third 100.

Make sure your congregation is taking full advantage of the number of delegates to which it is entitled – and not just so you have more votes in business sessions!

Why does this matter?

There are certain tax advantages that may be available to lay delegates attending the General Assembly.

The IRS will allow deductions for certain out-of-pocket expenses incurred by “chosen representatives” or congregational or regional delegates to the General Assembly. These are outlined in IRS Publication 526 (2010).

For instance, page 5 explains the "Out of Pocket Expenses in Giving Services" such as mileage, lodging and reasonable meals incurred in attending “conventions” away from home (sorry Nashville residents). Charitable mileage is limited to 14 cents a mile for travel.

(These lay delegates are in addition to the folks in your congregation who have standing as clergy. Clergy are automatic delegates. BUT, their tax status falls under business expense rules, which are not covered here.)

Opryland, here I come

The primary purpose of the trip must be the Assembly, but a day of sightseeing does not disqualify the trip. The sightseeing expenses, and expenses for family members who are not delegates are not deductible.

Any expenses paid/reimbursed to the delegate by the congregation or any other group, are not eligible as tax deductions.

To take deductions, you need to itemize them on your federal tax return form 1040. You should keep detailed records of mileage, meals and lodging expenses and discuss the expenses with your tax preparer, or carefully watch for the questions about unreimbursed expenses on the TurboTax or other tax preparation software.

Being a delegate to Assembly has so many advantages!