Effective January 1, 1997, all clergy appointed within The United Methodist Church (excluding those appointments beyond the local church outside The United Methodist Church structure) shall be deemed the employees of the annual conference in which they are appointed for personal income tax purposes, pursuant to the 1995 U.S. Court decision in the Weber vs. The IRS case, in which United Methodist clergy are no longer permitted to file as self-employed on their personal income taxes. The local church shall therefore contract with the annual conference for the provision of pastoral support by United Methodist clergy. Each annual conference shall be given freedom to make these contractual arrangements as best suit their circumstances and preferences. Matters of clergy salary and other compensatory allowances and benefits shall continue to be the responsibility of the local church.
General Conference Webmaster: Susan Brumbaugh
PETS Creator: John Brawn
Petition Text: 22823-MN-402-D
1996 United Methodist General Conference