Interim Ministry Question

by Chas Mohr
(Illinois)

We hired an interim pastor who resides out of our area. He is requesting that based upon the fact that his employment will be less than 12 months, an amount be designated as HA which can applied to his permanent residence.

Based on several internet articles, he states that if employed more than 12 months, he is not permitted to do this.

However, less than 12 months, he is permitted. We are providing a parsonage. Is he correct? What is the basis of the 12 month rule?