Church Office Administration Resources
This collection of church office administration resources provides information and support for Lutheran Church—Missouri Synod congregations and pastors in managing church operations.
Congregational Constitution and Bylaws Guidelines — This document provides guidelines for developing a congregation’s constitution and bylaws.
Marriage Policies for Congregations
This document contains information on the Synod’s beliefs concerning marriage and a sample marriage policy for congregations. It also contains sample provisions limiting the use of church property to marriages that are consistent with our beliefs.
Employment Resource Manual — Provided to assist congregations and districts of the Synod understand and apply good sound employment principles.
Sample Performance Appraisal Worksheets — Contains guidelines for conducting the review; employee self-appraisal section; supervisor's appraisal section; and summary of evaluation.
Suggested position descriptions for a variety of staff and officer positions. The following documents contain job descriptions for each category.
Concordia Publishing House offers free, downloadable call documents.
Concordia Plan Services
Learn about your benefits as an employee in an LCMS congregation.
Please email the LCMS Human Resources department at email@example.com if you have any questions.
Taxes and Ministers — A resource on tax issues for ordained and commissioned ministers.
Congregational Treasurer's Manual — The Congregational Treasurer’s Manual provides information on various aspects of the duties of congregational treasurer.
2015 IRS Mileage Rates
Effective Jan. 1, 2015, IRS increased the standard business mileage rate to 57.5¢ per mile (from 56¢ in effect since 1/1/14). In contrast, the standard medical and moving mileage rate has decreased to 23¢ per mile (from 23.5¢). These new rates apply to mileage reimbursements paid to an employee on or after Jan. 1, 2015 with respect to transportation expenses paid or incurred by the employee on or after Jan. 1, 2015.
The rate used for charitable deduction purposes, set by statute rather than IRS, remains at 14¢ per mile.