Finance and Audit

Full Share

• 2026 Calculations for Full Share Contributions
• For budgeting purposes, we will be using Line 3 & 5 of the 2024 Parochial Report to calculate the 2026 Full Share (13%) for congregations.

Clergy Compensation

• 2026 Clergy Compensation Guidelines

Audits

Audit Guidelines
Audit Workbook
Assistance is available from Maria Manocchio at 716-881-0660 ext. 118

Federal Reporting Requirements

• 2025 Church Pension Fund booklet

IRS Standard Mileage Rates for 2026

Beginning January 1, 2026, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:

• 72.5 cents per mile driven for business use
• 20.5 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations