The Lutheran Church—Missouri Synod
Informational resources are available to guide Lutheran Church—Missouri Synod congregations and workers in managing church and school operations.
- Active Shooter Response Plans
- Constitution and Bylaws
- Financial Matters (includes IRS mileage rate for 2024)
- Congregational Treasurer's manual
- Legal Resources
- Marriage Policies for Congregations
- Personnel Matters
Active Shooter Response Plans
The LCMS Church Information Center has received inquiries regarding plans for responding to active shooters in a church setting.
The LCMS Security Officer has provided the following online resources:
The Synod recommends that congregations work with their local law enforcement to put a plan into place that works for the congregation and for the local agency.
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Constitution and Bylaws
The Congregational Constitution and Bylaws Guidelines provide resources for congregations to develop such documents.
Read guidelines
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Financial Matters
Manual for Congregational Treasurers
The Congregational Treasurer's Manual provides provide accurate and authoritative information on the duties of congregational treasurer. It is written for every treasurer, no matter what the level of expertise, and is organized into two volumes, containing six major sections: Employment Issues, Federal and State Tax Matters, Establishing and Administering the Organization, Supporting Organizations, Accounting and Finance and Insurance.
- Taxes and Ministers—A resource on tax issues for ordained and commissioned ministers.
Need Tax Help?
Contact Pam Palmer, Director Tax & Compliance, at Pam.Palmer@lcms.org or 314-996-1441.
2024 IRS mileage rates
Effective on Jan. 1, 2024, the IRS increased the standard business mileage rate to 67¢ per mile (from 65.5¢ in effect since 1/1/2023). The standard medical mileage rate decreased from 22¢ per mile to 21¢. The rates apply to mileage reimbursem*nts paid to an employee on or after Jan.1, 2024, with respect to transportation expenses paid or incurred by the employee on or after Jan. 1, 2024.
The rate used for charitable deduction purposes, set by statute rather than IRS, remains at 14¢ per mile.
Estimated taxes worksheet
A worksheet has been designed to help ministers estimate their income and self-employment taxes — not to calculate their actual tax.
Compensation of a minister earned in the exercise of the ministry is excluded from mandatory federal income tax withholding. Ministers should either pay quarterly installments of their “estimated” tax or mutually agree with their employer on voluntary withholding.
Download worksheet
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Legal Resources
As our churches and schools come under increased scrutiny, the LCMS is dedicated to helping pastors, church workers, church administrators, lay leaders and others learn how to better protect their church or school from potential legal challenges.
View Legal Resources
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Marriage Policies for Congregations
“Information on Marriage Policies for Member Congregations” contains information on the Synod’s beliefs concerning marriage and a sample marriage policy for congregations. The document also contains sample provisions limiting the use of church property to marriages that are consistent with our beliefs.
Download Marriage Policies Information
Supporting documents:
- LCMS President Harrison Letter and LCMS Family Ministry Statement on Sexual Orientation and Gender Identity
- Human Sexuality: A Theological Perspective (English | Español) (1981)
- Plan for Ministry to hom*osexuals and their Families (1999)
- FAQ on Same-Sex Marriage
- FAQ on the LCMS Response to hom*osexuality
- Response to Human Sexuality: Gift and Trust (2012)
- Statement: An Affirmation of Marriage (2013)
- Open letter – Marriage and Religious Freedom: Fundamental Goods That Stand or Fall Together
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Personnel Matters
- Overtime regulations webinar — Webinar provides information regarding the impact of new overtime regulations on districts, congregations, schools and other religious organizations.
New Form I-9
Effective on May 1, 2020, U.S. Citizenship and Immigration Services (USCIS) announced a new version of Form I-9, Employment Eligibility Verification. Employers must use Form I-9 to verify the identity and employment authorization of their employees. Religious organizations are not exempt from this mandate. Even newly employed ministers must complete this form at hire.
USCIS made minor changes to the form and its instructions. The newer version of the form with a date of “Rev. 10/21/2019” was made available for use beginning Jan. 31, 2020. The prior version of Form I-9 (Rev. 07/17/2017 N) will be obsolete effective April 30, 2020. The version date is located in the bottom corner of the form.
Employers do not need to complete the new Form I-9 (Rev. 10/21/2019) for current employees who already have a properly completed Form I-9 on file, unless reverification applies. Unnecessary verification may violate the INA's anti-discrimination provision.
- Download new Form I-9 (Rev. 10/21/2019)
- Order paper Form I-9
For more information, the public can contact the USCIS Contact Center at 800-375-5283 or visit USCIS' I-9 Central web page.
Job descriptions
Suggested position descriptions for a variety of staff and officer positions. The following documents contain job descriptions for each category.
- Ministry Staff Positions
- Congregational Officers
- Administrative Staff Positions
- Facilities Staff Positions
Call documents
For information on accessing call documents, please contact your district office.
Concordia Plan Services
Learn about your benefits as an employee in an LCMS congregation. Please email the LCMS Human Resources department at lcmsjobs@lcms.org if you have questions.
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