In this feature we seek out answers to questions of broad interest, drawing on experts in congregations, the UUA, and elsewhere. If you would like to submit questions or respond to any of the questions below, please write to InterConnections.

Q. We are a small 51-member lay-led congregation. We are very interested in how childrens' religious education is provided where there are a number of children but where getting volunteer teachers is difficult. Many of our parents want to attend services rather than teach.

Kord Roosen-Runge
UU Congregation of Whidbey Island
Freeland, WA (48 members)

A. We have a maximum of 12 children in our program, plus six youth in Coming of Age. In our rural area, the "culture" has church on Wednesday night—communion classes, choir, etc., and having RE for older kids (above grade three) on Wednesday nights works well. Have an adult discussion group for the parents, followed by a short worship service with everybody.  Attendance is almost 100 percent this way, whereas on Sundays it was often pathetic, and we felt embarrassed that the teacher had to be prepared for one or two kids.  Then on Sundays we have child care (hired), and all the kids above grade three sit with their parents in church. We have a children's story at the beginning of the service.

The Rev. Sarah Oelberg
Nora Church UU
Hanska MN (107)

Q. This message is in regard to the question in InterConnections, March 1999, on whether computers purchased by a minister under an accountable expense reimbursement plan are church property or the minister's personal property.

The answer (that if the minister paid for the purchase ) is almost directly opposite to the discussion in a recent issue of Church Treasurer Alert (Vol 7, No. 4, April 1999), edited by a CPA and widely distributed to churches across the country, which concluded such equipment is church property.  This interpretation (church property) is in accord with the policies of government and private employers.  To me it is a very strained distinction whether the equipment is bought from an accountable expense budget line or an equipment budget line.

This issue is probably more common now than in the past because the purchase of computer equipment can involve considerable money and can be a serious point of contention.  It is too bad that there is apparently no consensus among the experts.  Resolving this issue would be a very important contribution to minister and congregation relations.

Alan Hedin, Treasurer
UU Church of Silver Spring
Silver Spring, MD (277)

A. The Rev. Ralph Mero, the UUA's director of church staff finances, responds: The April 1999 Church and Clergy Tax Report states, "Unfortunately, the tax code and regulations do not address the question of who owns property purchased under an accountable reimbursement arrangement.  And no guidance has been provided by the IRS or the courts."  Accountants vary in their interpretation of how this topic should be treated.

Our statement that the ownership of a computer purchased under an accountable reimbursement plan could be claimed by a minister leaving a congregation came from Beverly J. Worth, CPA, founder and owner of Worth Tax and Financial Service, Box 725, Winona Lake, Indiana, 46590.  Her firm publishes the annual Income Tax Guide for Ministers and Religious Workers available for $14.95.

Computers have dropped in price dramatically since the IRS first initiated regulations governing their purchase and use and are now available for less than what an IBM Selectric typewriter cost only a few years ago. The IRS permits computers to be expensed in one year instead of being depreciated over time if it cost less than $18,000.

If it was felt that a computer purchased under an accountable reimbursement plan still had significant value when the minister was leaving the congregation, that value could be considered an "inurement" and could be added to the wages reported on the minister's W2 form.

Ralph Mero can be contacted at 25 Beacon St., Boston, MA 02108; (617) 742-2100, ext. 404.