This information is also printed on page 6 of the Mission and Service Commitments book each year. You can download or view this book on our website. The apportionment formula […]
statistical reports
How do I distinguish between capital expenditures and repairs and maintenance when reporting on Table II?
We generally follow the same guidance as the IRS in the treatment of capital expenditures for tax return purposes. Here is some of that guidance: Regulations issued under section 263(a) […]
Our apportionment amounts seem to be much higher than last year’s amounts. How can I tell if there was a mistake in the calculation?
At the bottom of your apportionment report is a paragraph that tells you by what percent your original calculation increased or decreased. If the percent change is higher than 15% […]
If our church gives more to Advance Specials and other benevolences, will our apportionments go down?
No, since advance specials and other benevolences are items that are excluded from the base amount used in the apportionment calculation, increasing giving in those areas will not reduce your […]
Do our membership numbers affect our apportionment calculation?
No, the membership or average worship attendance of a church does not have any impact on the calculation of apportionments. The apportionment calculation is based only on how a church […]
I’ve found an error on our Table II statistical report. How do I correct it?
If a figure on your Table II was reported incorrectly in January, your apportionment calculation could be affected. To request a correction of the report and a recalculation of your […]