Method of Calculation of Congregation Contributions
Congregation contributions are calculated based on the previous year’s income (not the net profit) excluding the following income sources:
- Funds received for forwarding on to another organisation e.g. Christmas Bowl, Lenten Appeal.
- Grant funds received from Grant in Aid or Uniting Foundation
- Funds raised for a specific purpose e.g. a fundraising evening for the upgrade of an organ
In addition, the following expenses can be deducted from the income to determine the base amount;
- Expenses relating to the maintenance of an income-producing property can be deducted from total rental income received e.g. $1,000 rental income received but repairs and maintenance totalled $400, therefore the congregation would include $600 as rental income in their Mission & Service Fund calculation.
- Expenses directly related to the activities of an unregistered sub-entity such as op-shop can be deducted from the income produced by that sub-entity for the purpose of income calculations.
There is also an amount of 0.17% of income or $20 (whichever is the higher amount) for each period to cover the national Redress Administration Levy.