Church and School Administration
The Lutheran Church—Missouri Synod
Informational resources are available to guide Lutheran Church—Missouri Synod (LCMS) congregations and workers in managing church and school operations.
Law Enforcement Visit Guidelines
These documents provide guidance for schools and congregations of The Lutheran Church—Missouri Synod in the event of a visit from a law enforcement agent regarding immigration-related matters. They are not intended to be legal advice.
Return to top
Active Shooter Response Plans
The LCMS Church Information Center has received inquiries regarding plans for responding to active shooters in a church setting.
The LCMS Security Officer has provided the following online resources:
The Synod recommends that congregations work with their local law enforcement to put a plan into place that works for the congregation and for the local agency.
Return to top
Constitution and Bylaws
The Congregational Constitution and Bylaws Guidelines provide resources for congregations to develop such documents.
Read guidelines
Return to top
Financial Matters
Manual for Congregational Treasurers
The Congregational Treasurer's Manual provides provide accurate and authoritative information on the duties of congregational treasurer. It is written for every treasurer, no matter what the level of expertise, and is organized into two volumes, containing six major sections: Employment Issues, Federal and State Tax Matters, Establishing and Administering the Organization, Supporting Organizations, Accounting and Finance and Insurance.
2025 IRS mileage rates
Effective Jan. 1, 2025
- The IRS standard business mileage rate is 70¢ per mile, an increase of 3¢ from 2024.
- The standard medical mileage rate remains 21¢ per mile. The rates apply to mileage reimbursements paid to an employee on or after Jan.1, 2025, with respect to transportation expenses paid or incurred by the employee on or after Jan. 1, 2025.
- The mileage rate used for charitable deduction purposes remains 14¢ per mile, which is set by statute rather than IRS.
Estimated taxes worksheet
A worksheet has been designed to help ministers estimate their income and self-employment taxes — not to calculate their actual tax.
Compensation of a minister earned in the exercise of the ministry is excluded from mandatory federal income tax withholding. Ministers should either pay quarterly installments of their “estimated” tax or mutually agree with their employer on voluntary withholding.
Download worksheet
Return to top
Legal Resources
As our churches and schools come under increased scrutiny, the LCMS is dedicated to helping pastors, church workers, church administrators, lay leaders and others learn how to better protect their church or school from potential legal challenges.
View resources
Return to top
Marriage Policies for Congregations
“Information on Marriage Policies for Member Congregations” contains information on the Synod’s beliefs concerning marriage and a sample marriage policy for congregations. The document also contains sample provisions limiting the use of church property to marriages that are consistent with our beliefs.
Download marriage policies information
Supporting documents
Return to top
Personnel Matters
Form I-9: Employment Eligibility Verification
Effective on May 1, 2020, U.S. Citizenship and Immigration Services (USCIS) announced a new version of Form I-9, Employment Eligibility Verification. Employers must use Form I-9 to verify the identity and employment authorization of their employees. Religious organizations are not exempt from this mandate. Even newly employed ministers must complete this form at hire.
USCIS made minor changes to the form and its instructions. The newer version of the form with a date of “Rev. 10/21/2019” was made available for use beginning Jan. 31, 2020. The prior version of Form I-9 (Rev. 07/17/2017 N) will be obsolete effective April 30, 2020. The version date is located in the bottom corner of the form.
Employers do not need to complete the new Form I-9 (Rev. 10/21/2019) for current employees who already have a properly completed Form I-9 on file, unless re-verification applies. Unnecessary verification may violate the INA's anti-discrimination provision.
For more information, the public can contact the USCIS Contact Center at 800-375-5283 or visit USCIS' I-9 Central web page.
Job descriptions
Suggested position descriptions for a variety of staff and officer positions. The following documents contain job descriptions for each category.
Call documents
For information on accessing call documents, please contact your district office.
Concordia Plan Services
Learn about your benefits as an employee in an LCMS congregation. Please email the LCMS Human Resources department at lcmsjobs@lcms.org if you have questions.
Return to top