Minister's Discretionary Fund
Responsible Entity: Minister
The Minister’s Discretionary Fund will be set up as a separate checking account that the minister can use to provide confidential assistance to those facing emergency financial need.
- Contributions to the fund can be made by individuals, through special collections, or by the Board of Trustees through the operating budget
- No contribution may be designated for the benefit of any particular recipient
- No distribution may be made to the minister or to any member of their family
- Any distribution to a church employee must be paid through payroll so that payroll taxes and reporting are correctly calculated and reported
- If cash or gift cards are disbursed, the recipient will provide a signed acknowledgment of the receipt, including the date and amount of the gift
- Distributions are limited to two per year for any individual or family unit.
- Distributions are limited to $500 per year total for any individual or family unit.
- At the minister’s discretion, distributions may be made directly to an individual, or paid directly to a creditor (e.g., landlord or utility company).
- The minister will provide an annual report to the Board with all amounts paid out by the fund, listing dates and purposes of the payments (but not the names of the recipients)
- The Treasurer will perform an annual audit of the account to confirm adherence to the written policy, and will keep confidentiality around any of the details
- Records will be kept in a locked file in the church office
All discretionary fund distributions must be in resonance with UUCJ’s mission and/or the IRS definitions of “charity” (relief of the poor and distressed or of the underprivileged) and “needy” (a person who lacks the necessities of life as a result of poverty or temporary financial distress.)
This description includes those who are:
- Financially impoverished
- Temporarily lacking food or shelter and the means to provide for it
- The victim of a natural or civil disaster
- Temporarily not self-sufficient because of a sudden and severe personal or family crisis
Added per Board approval November 5, 2019