When a state law conflicts with a federal law, the federal law wins. That, in a nutshell is the doctrine of preemption.
Example â #1 â this pastor receives a cash salary of $45,000 per year and lives in a church owned parsonage with a monthly Fair Market Rental Value (FMRV) of $1600; the annual FMRV is $19,200. The church pays the utilities (which they should) that amount to $2,800 per year.His annual self-employment tax (Social Security) will amount to $9,467 ($45,000 + 19,200 + 2,800 = $67,000 x 92.35% = $61,875 x 15.3% = $9,467) of which the church agrees to pay $6,500 (9.8% of $67,000).. Life Insurance â $100,000 of term life insurance, paid by the church, with the wife as beneficiary â this protects the church and provides for the family upon a premature death. The church can pay the premiums on the policy but only the premium on the first $50,000 is a tax-free fringe benefit.
Most churches do not disclose pastoral salaries or other compensation. For example, Port City Community Church of Wilmington reported a total of $2,871,978 in staffing expenses (including wages, benefits, insurance and training) in its 2013 operating budget, roughly 45 percent of its total expenses.The church did not, however, specify how much each staff member makes.elated Questions. 1  What's the status of the church opening where Wilson's used to be (near Walmart)? 2  Who is paying for the road improvements in front of St. Mark Catholic Church? 3  Which Wilmington churches (not Catholic) hold services other than on Sunday? 4  Do you know the name of the Catholic church that was in the middle of Hanover Center? 5  How ...