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Does your minister have a "Continuing Education" line item as part of their compensation package? Here is one way you could ensure that your minister uses the fund each year for the primary purpose.
Does your church contribute to a retirement plan or encourage contributions to a retirement plan through matching contributions? One option you may want to consider for your non-minister church staff is a SIMPLE IRA.
It is important to track your giving so you know as leadership where the church finances stand at any time. Each church handles giving communication differently and these are a few ideas from a variety of churches.