I am sometimes asked by pastors ‘What’s an allowable expense associated with my work, to be claimed as a fringe benefit or tax decuction (in Australia). Here’s something I found an Anglican list of ministerial expenses http://www.sydney.anglican.asn.au/synod/circulars/stipends.htm#10 :

” (a) Expenses in relation to the purchase, financing and operating costs of a motor vehicle used for ministry purposes; expenses for local, domestic or international travel related to the pursuit of the member of the ministry staff’s pastoral duties and professional development (excluding holiday travel); expenses of the member of the ministry staff’s spouse and/or children in directly accompanying the staff member or spouse on ministry related matters; and expenses of the member of the ministry staff’s spouse in representing the staff member on ministry related matters;

(b) Costs associated with the provision and upkeep of the residence in which the member of the ministry staff lives, eg. rent, loan repayments, electricity, water, gas, building insurance and maintenance;

(c) Education, professional development, supervision, mentoring and professional de-briefing costs for the member of the ministry staff, including but not limited to books, tapes, conference fees, and camps;

(d) Ministry related expenses including but not limited to telephone, fax etc, subscriptions, periodicals, newspapers, computer software and hardware, provision of home office furniture, equipment and supplies, clerical shirts, hospitality and cleaning costs, gifts made in relation to ministry and other expenses incurred in respect of a member of the ministry staff’s duties;

(e) Additional payments to the staff member’s superannuation fund;

(f) Education expenses (excluding tertiary education) of the staff member’s children.”

March 2006