God supplies our need
JANUARY 16, 2008 (WEDNESDAY)
Yesterday, January 15, was a special day for self-employed people. It was the due date for the final quarterly payment of federal income taxes. Most ministers are considered self-employed for income tax purposes.
The question many preachers ask is, “How can a person be self-employed if he can be fired?”
The minister’s income tax can get a little complicated. In the eyes of the government, his income tax is based upon his status as an employee of the church, but his Social Security tax is computed as a self-employed person. If he opposes the idea of social security taxes as a conscientious objector, he can opt out of it , but after that he may never get the chance to change his mind about it. If he decides to enter the program, he discovers that it’s illegal for the church to pay half his social security taxes like they do for everyone else on the payroll, so he must pay the 15.3% rate. If he lives in a parsonage provided by the church, he must pay the 15.3% Social Security tax on the rental value of the house, even though the rental value of the parsonage is not subject to regular income tax. If a church wants to help their ministers on this, they soon learn that regulations prevent the church paying the tax for him, but they can raise his salary so that he can pay it with the church’s help. He must pay income tax on the additional help the church gives him.
Many people are under the impression that ministers don’t pay taxes, but they do.
I remember the first year that ministers were included in the Social Security program, sometime in the 60’s. Since it was new to us ministers, some of us did not understand the rules about paying it quarterly throughout the year, so we discovered we owed it when we filled out our income tax in April. I owed $750 that first year. Believe me, I had never had $750 in the bank. When I say, “never,” I mean, “never.” But that year, after filling out the tax forms, and checking my bank account, guess what the bank balance was? That’s right. $750. The Lord always provides.
Remember how the Lord fed the people with manna in the wilderness? Day by day. It could not be kept longer than a day because it spoiled. But every day, without fail, there was new manna for the new day. God always sees to it that His children have what they need when they really need it.
“I have learned to be content whatever the circumstances. I know what it is to be in need, and I know what it is to have plenty. I have learned the secret of being content in any and every situation, whether well fed or hungry, whether living in plenty or in want. I can do everything through him who gives me strength. ..And my God will meet all your needs according to his glorious riches in Christ Jesus.” (Philippians 4:11-13, 19 NIV)