Resources
LCEF Small Church Resource Guide – This document aims to inform district leaders of their options in evaluating and supporting smaller congregations.
When a Congregation Determines to Close – Before you determine to close your congregation, please review this short SED document to help navigate important conversations and the overall process.
Congregational Treasurer’s Manual – provides information on various aspects of the duties of congregational treasurer.
Taxes and Ministers – A resource on tax issues for ordained and commissioned ministers. (This is a downloadable PDF of the booklet resource found on the LCMS webpage for Church Office Administration Resources – please scroll to the bottom for the latest version of Taxes and Minsters)
The IRS has released the mileage rates for 2026. They are as follows:
- 72.5¢ per mile for business
- 20.5¢ per mile for medical
- 14¢ per mile for charitable
These rates apply to electric and hybrid-electric automobiles as well as gasoline and diesel-powered vehicles.
These new rates apply to mileage reimbursements paid on or after 1/1/26 with respect to transportation expenses paid or incurred on or after 1/1/26.