Church and School Administration

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

The LCMS Church Information Center has received inquiries regarding plans for responding to active shooters in the context of the church shooting in Texas.

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


New overtime rules for 2020

On Sept. 24, 2019, the U.S. Department of Labor announced a final rule that beginning on Jan. 1, 2020, workers who earn less than $684 per week (equivalent to $35,568 per year for a full-year worker ) are eligible for overtime pay.

This announcement came as the 29th printing of the LCMS Congregational Treasurer’s Manual was already in progress.

Please disregard the lesser published amounts of $679 and $35,308, respectively, found in Section 7.334 of the manual.


2019 estimated taxes worksheet

A worksheet has been designed to help ministers estimate their 2019 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


2019 IRS mileage rates

Effective on Jan. 1, 2019, the Internal Revenue Service has increased the standard business mileage rate to 58¢ per mile (from 54.5¢ in effect since Jan. 1, 2018).

The standard medical mileage rate has likewise increased to 20¢ per mile (from 18¢). These new rates apply to mileage reimbursements paid to an employee on or after Jan. 1, 2019, with respect to transportation expenses paid or incurred by the employee on or after Jan. 1, 2019.

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

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.

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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:

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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.

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 lcmsjobs@lcms.org if you have questions.

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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 WitnessInterpreting the contemporary world from a Lutheran Christian perspective

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Concordia Publishing House

Concordia Publishing House

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The Lutheran Church--Missouri Synod Inc., including Mission Central (in Mapleton, Iowa), is an IRS registered 501(c)(3) tax-exempt charity.

A contribution designated (restricted) for a specific purpose when accepted, will be used only to fund expenses related to that purpose. Occasionally, we may receive more in contributions for a particular purpose than can be wisely applied to it in the foreseeable future or the purpose may cease to be feasible. In these situations, the LCMS will make reasonable attempts to contact contributors to apply their contribution differently. If a contributor cannot be contacted, the LCMS will use the gift to meet a similar pressing need that most closely matches the contributor's original intent.  Consistent with Synod Board policy, no more than 12 percent of a charitable contribution may be applied to administering gifts and communicating with contributors.  Contributions received and accepted by the LCMS are deemed to be in agreement with this statement.

Our Tax Identification Number is: 43-0658188

>>View Donor Transparency Resources


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