Congregational Treasurers Manual – LCMS Eastern District

All district congregations should acquire and maintain the most current edition of the Congregational Treasurer’s Manual, which is written and published by the Lutheran Church-Missouri Synod, St. Louis, MO.

Treasurers are encouraged to take the time to familiarize themselves with the contents of the manual because the answers to many of your questions are clearly spelled out and easily accessible. Please use this reference manual when faced with questions involving:

Employment issues
Federal and state tax matters
Congregational organization and administration
Accounting and finance
LCMS support organizations/materials

Congregational Treasurers Manual, 2021 Edition

Volume One

Chapter 1 – Ministers of the Gospel
Chapter 2 – Housing Allowance and Parsonage
Chapter 3 – Lay Employees
Chapter 4 – Concordia Plans
Chapter 5 – Tax-Favored Savings Plans
Chapter 6 – Business Expenses
Chapter 7 – Payroll and Other Information Returns
Chapter 8 – Tax-Exempt Status
Chapter 9 – Lutheran Schools and Early Childhood Centers
Chapter 10 – Contributions by Donors
Chapter 11 – Unrelated Business Income
Chapter 12 – Tax and Compliance Matters Unique to States
Chapter 13 – Organizing and Incorporating
Chapter 14 – Responsibilities of Church Financial Officers
Chapter 15 – Purchasing Agreements
Chapter 16 – Automated Systems
Chapter 17 – Synod-International Center and District Offices
Chapter 18 – Planned Giving and Investment Services
Chapter 19 – Church Extension Fund

Vol. 1 – Resources

Vol. 1 – Glossary

Vol. 1 – Blank Forms

Volume Two

Chapter 20 – Internal Control
Chapter 21 – Chart of Accounts
Chapter 22 – Budgeting
Chapter 23 – Accounting Applications
Chapter 24 – Financial Statement Recording
Chapter 25 – Financial Review
Chapter 26 – Risk Management and Insurance

Vol. 2 – Glossary

Vol. 2 – Blank Forms

If you have any questions regarding the above, please contact:

Mr. John Fretthold
LCMS Eastern District
5111 Main Street
Williamsville, NY 14221
Phone: (716) 634-5111
Fax: (716) 634-5452
E-Mail: johnfretthold@gmail.com