Church and School Administration

This collection of church office administration resources provides information and support for Lutheran Church—Missouri Synod congregations and pastors in managing church operations.

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.


Constitution and Bylaws

The Congregational Constitution and Bylaws Guidelines provide resources for congregations to develop such documents.


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.


Personnel Matters

webinar overtime regulationsNew overtime regulations webinar — Webinar provides information regarding the impact of new overtime regulations on districts, congregations, schools and other religious organizations.

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.

Job Descriptions

Suggested position descriptions for a variety of staff and officer positions. The following documents contain job descriptions for each category.

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 if you have questions.


Financial Matters

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.

2017 IRS Mileage Rates

Effective on Jan. 1, 2017, the Internal Revenue Service has decreased the standard business mileage rate to 53.5¢ per mile (from 54¢ in effect since Jan. 1, 2016). The standard medical and moving mileage rate has likewise decreased to 17¢ per mile (from 19¢).

These new rates apply to mileage reimbursements paid to an employee on or after Jan. 1, 2017 with respect to transportation expenses paid or incurred by the employee on or after Jan. 1, 2017.

The rate used for charitable deduction purposes, set by statute rather than IRS, remains at 14¢ per mile.

Join us on the journey

Lutherans Engage the World

Lutheran Engage the WorldEngaging the Church in the work of witness and mercy across the globe in our life together.

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The Lutheran Witness

The Lutheran WitnessSubscribe to the digital edition of The Lutheran Witness


Concordia Publishing House

Concordia Publishing House