missionary policy handbook

Missionary Policy Handbook Assemblies of God World Missions Research and Archives

Last updated 7/30/2020 5:08 PM

Missionary Policy Handbook Page 1

CONTENTS

CONTENTS ............................................................................................................................................. 1

PREAMBLE ............................................................................................................................................. 5

ADOPTION OF CHILDREN ..................................................................................................................... 6

ADP (AS DESIGNATIONS PERMIT) ITEMS ........................................................................................... 7

AG MINISTERS MINISTERING OVERSEAS ........................................................................................... 9

AGWM ACCOUNTS .............................................................................................................................. 10

AGWM EXECUTIVE COMMITTEE ........................................................................................................ 12

AGWM OFFICE EXPENSE ................................................................................................................... 13

AGWM WEBSITES ................................................................................................................................ 14

ALLOWANCE CHANGE SCHEDULE .................................................................................................... 15

ALLOWANCES: COMPENSATION ....................................................................................................... 16

ALLOWANCES: PERSONAL WORK ..................................................................................................... 19

AMBASSADORS IN MISSIONS (AIM) ................................................................................................... 22

APPLICATION PROCESS ..................................................................................................................... 23

APPLICATION PROCESS: DEBT LIMIT ............................................................................................... 24

ARCHIVES ............................................................................................................................................ 25

ASSEMBLIES OF GOD MISSIONARY DIRECTORY (AGMD) .............................................................. 26

BEREAVEMENT .................................................................................................................................... 27

BOOKS, PERIODICALS, TAPES ........................................................................................................... 28

BOYS AND GIRLS MISSIONARY CHALLENGE (BGMC) ..................................................................... 29

BUDGET ................................................................................................................................................ 31

CATEGORIES FOR SERVICE .............................................................................................................. 33

CHI ALPHA TEAMS ............................................................................................................................... 34

CHILDREN, MINISTRIES TO VULNERABLE ........................................................................................ 35

CONTINGENCY PLANS ........................................................................................................................ 37

CONTRIBUTIONS AND TAX/WORLD MISSIONS CREDIT .................................................................. 39

CONVOY OF HOPE .............................................................................................................................. 42

COUNSELING ....................................................................................................................................... 43

DATING AND MARRIAGE ..................................................................................................................... 44

DEATH OF A MISSIONARY .................................................................................................................. 45

DEPARTURE FROM THE FIELD/ASSIGNMENT .................................................................................. 46

DEPARTURE TO THE FIELD ................................................................................................................ 48

DISCIPLINE ........................................................................................................................................... 51

DISMISSALS/TERMINATIONS .............................................................................................................. 53

DRIVERS ............................................................................................................................................... 54

EDUCATIONAL STUDIES ..................................................................................................................... 55

EMPLOYMENT, SUPPLEMENTAL........................................................................................................ 57


EQUIPMENT: HOUSEHOLD ................................................................................................................. 58

EQUIPMENT: WORK ............................................................................................................................ 60

EXCEPTIONS TO POLICY .................................................................................................................... 63

FINANCES: DISBURSEMENTS ............................................................................................................ 64

FINANCES: FOREIGN CURRENCY...................................................................................................... 65

FINANCES: FUNDS FOR NATIONAL CHURCH ................................................................................... 66

FINANCES: LARGE BALANCES IN MISSIONARY ACCOUNTS .......................................................... 67

FINANCES: LOANS ............................................................................................................................... 68

FINANCES: MISSIONARY HOUSING FUND ........................................................................................ 69

FINANCES: OVERDRAFTS .................................................................................................................. 70

FINANCES: REPORTING ...................................................................................................................... 71

FINANCES: REVOLVING LOAN FUND ................................................................................................. 74

FINANCES: TRANSFER OF FUNDS ..................................................................................................... 75

FINANCES: UNDERWRITTEN ITEMS .................................................................................................. 76

FITNESS ............................................................................................................................................... 77

FOREIGN INCOME TAX ....................................................................................................................... 78

FREIGHT, SHIPPING, AND BAGGAGE ................................................................................................ 79

FUND-RAISING/ITINERATION: OVERVIEW ......................................................................................... 84

FUND-RAISING/ITINERATION: CYCLES.............................................................................................. 87

FUND-RAISING/ITINERATION: DESIGNATED OFFERINGS ............................................................... 91

FUND-RAISING/ITINERATION: EXPENSES ......................................................................................... 92

FUND-RAISING/ITINERATION: PROMOTIONS AND COMMUNICATIONS ......................................... 94

FUND-RAISING/ITINERATION: REPORTING AND RECEIPTING ........................................................ 97

GENERAL EMERGENCY FUND (GE) ................................................................................................. 100

GENERAL LEGACIES FUND .............................................................................................................. 101

GOOD NEWS FUND ........................................................................................................................... 102

HARDSHIP COUNTRIES/AREAS ....................................................................................................... 103

HEALTHCARE MINISTRIES TEAMS .................................................................................................. 104

HOME OFFICE .................................................................................................................................... 105

HOSPITALITY EXPENSES ................................................................................................................. 106

HOUSING ............................................................................................................................................ 108

INSURANCE: COLLISION FUND ........................................................................................................ 110

INSURANCE: EQUIPMENT ................................................................................................................. 112

INSURANCE: FREIGHT FUND ........................................................................................................... 113

INSURANCE: LIFE .............................................................................................................................. 114

INSURANCE: MEDICAL/DENTAL PLAN ............................................................................................. 115

INSURANCE: PERSONAL PROPERTY .............................................................................................. 118

INVOICES............................................................................................................................................ 119

LANGUAGE STUDY ............................................................................................................................ 120


LEADERSHIP TEAMS: REGIONAL AND INTERNATIONAL MINISTRIES .......................................... 122

LIBRARY FUND................................................................................................................................... 123

LIGHT FOR THE LOST ....................................................................................................................... 124

MAPS (MISSIONS ABROAD PLACEMENT SERVICE) ....................................................................... 125

MAPS CONSTRUCTION ..................................................................................................................... 127

MEDICAL ADVANCE ........................................................................................................................... 128

MEDICAL CLEARANCE TO THE FIELD ............................................................................................. 129

MEDICAL LEAVE ................................................................................................................................ 130

MEMORIAL FUND ............................................................................................................................... 132

MINISTRIES ........................................................................................................................................ 133

MINUTES ............................................................................................................................................ 134

MISSIONARY ASSOCIATES ............................................................................................................... 135

MISSIONARY CHILDREN (MK): OVERVIEW ...................................................................................... 136

MISSIONARY CHILDREN (MK): EDUCATION .................................................................................... 139

MISSIONARY CHILDREN (MK): TRAVEL ........................................................................................... 141

MISSIONARY EVALUATION ............................................................................................................... 143

MISSIONARY FELLOWSHIP............................................................................................................... 144

MISSIONARY IN RESIDENCE (MIR) .................................................................................................. 145

MISSIONARY INFORMATION APPLICATION (MIA) ........................................................................... 147

MONTHLY MAILING ............................................................................................................................ 148

NATIONALS: VISITS TO U.S.A. .......................................................................................................... 149

NEWS RELEASE AND PHOTO TRANSFER ....................................................................................... 151

NONPOLITICAL STANCE OF AGWM ................................................................................................. 152

OWNERSHIP OF MISSIONS FUNDS ................................................................................................. 153

PARTNERSHIPS ................................................................................................................................. 154

PERSONNEL REQUESTS .................................................................................................................. 155

PROJECTS .......................................................................................................................................... 156

PROPERTY OWNERSHIP: MINISTRY ............................................................................................... 158

PROPERTY OWNERSHIP: PERSONAL ............................................................................................. 159

RESIGNATIONS .................................................................................................................................. 160

RETIRED MISSIONARY ASSIGNMENT ............................................................................................. 161

RETIREMENT / SENIOR ACTIVE ....................................................................................................... 162

RETIREMENT INVESTMENT PROGRAM ........................................................................................... 164

SENDERS FUND ................................................................................................................................. 165

SHORT-TERM MINISTER ABROAD (STMA) ...................................................................................... 166

SHORT-TERM MISSIONS OPPORTUNITIES ..................................................................................... 167

SICK TIME ........................................................................................................................................... 168

SOCIAL SECURITY ............................................................................................................................. 169

TAXES: OVERVIEW ............................................................................................................................ 170


TERM LENGTH ................................................................................................................................... 172

TITHES ................................................................................................................................................ 173

TRADEMARKS: THEMES, TITLES, AND MINISTRIES/PROGRAMS ................................................. 174

TRAINING: IN-SERVICE ..................................................................................................................... 175

TRANSFERS/RELOCATION: PERSONNEL ....................................................................................... 178

TRAVEL ............................................................................................................................................... 179

TRAVEL: GENERAL COUNCIL ........................................................................................................... 182

U.S.-BASED PERSONNEL .................................................................................................................. 183

VACATION .......................................................................................................................................... 184

VEHICLE: MILEAGE AND ALLOWANCES .......................................................................................... 185

VEHICLE: NON-STL ............................................................................................................................ 186

VEHICLE: STL ..................................................................................................................................... 187

VISITORS TO THE FIELD ................................................................................................................... 192

WIDOWS/WIDOWERS ........................................................................................................................ 193

WILLS AND TRUSTS .......................................................................................................................... 194

WOMEN’S MINISTRIES ...................................................................................................................... 195

WORLD MISSIONS RELIEF ................................................................................................................ 196

APPENDIX: ABUSE OF A MINOR—RISK MANAGEMENT AND REPORTING .................................. 197

APPENDIX: AGWM CONTINGENCY POLICY .................................................................................... 198

APPENDIX: CODE OF ETHICS ........................................................................................................... 206

APPENDIX: COOPERATION, PRINCIPLES OF .................................................................................. 208

APPENDIX: ORGANIZATION .............................................................................................................. 209

APPENDIX: OUR MISSION, OUR MESSAGE, OUR METHOD ........................................................... 214

APPENDIX: PERSONNEL CATEGORY CODES................................................................................. 217

APPENDIX: RETIREMENT GUIDELINES ........................................................................................... 222

APPENDIX: SINGLE MISSIONARIES AND ASSOCIATE PREPARING FOR MARRIAGE: ISSUES CONCERNING AGWM SERVICE FOR POTENTIAL SPOUSE ........................................................... 232


PREAMBLE The General Council of the Assemblies of God shall assume responsibility and do all within its power for the spread of the gospel in foreign lands. In keeping with this objective, there shall be an Assemblies of God World Missions to which shall be committed all the world missions interests of the Fellowship. AGWM Vision Statement

Christ will be proclaimed and His Church will be established in all nations through the power of the Spirit. AGWM Mission Statement

Our mission to all nations is to reach the lost with the message of Christ, plant churches, train believers, and serve the poor and suffering. AGWM Purpose Statement

So all can hear AGWM Core Values

The Assemblies of God missionary force exists to proclaim the gospel, plant churches, develop leaders, and show compassion to the hurting in Jesus’ name. Through the years of our existence as a missions organization, our mandate has not changed, but the contexts in which we are serving have. We believe that it is necessary in this new climate to articulate some of the core values that our career missionaries should hold in order to be successful in working together as missionary team as well as with both developed and newly emerging national churches. We are committed to:

A biblical understanding of the mission of the Church.

The principles of the indigenous church and partnership.

Understanding the culture and worldview of those people with whom we work (language learning is a given).

Practicing spiritual disciplines in our view and to the development of personal spiritual formation.

The team concept of working together as missionaries.

Proclaiming the gospel to unreached people.

Holistic missions in word, deed, and spirit. Fulfilling our missions in the power of the Holy Spirit through Pentecostal practice and teaching. AGWM Member Philosophy

In order to fulfill our mission to reach all nations, we believe every member of the AGWM team contributes to that end. We value every member of the team and want each one to find significance in ministry and overall fulfillment as they serve in their respective place of ministry. To that end we train, care for and commission every member of the AGWM team: singles, married couples, and Missionary Kids.


ADOPTION OF CHILDREN

Missionary Handbook Policy

Missionary couples or singles may adopt children. Procedure

Missionary couples or singles may adopt a child, regardless of location. The medical fund will cover up to $10,000 of the adoption expenses (includes agency fees, legal, and medical such as prenatal and postpartum care of the mother and baby, and delivery of the child) or the equivalent amount of a normal pregnancy and delivery without complications, as taxable income, when the adoption is the first and/or second adopted child.

Adoption expenses are to be paid personally, and after the adoption is completed, documented expenses are to be submitted to the AGWM insurance coordinator for reimbursement from the medical fund. The reimbursable amount will be determined by the criteria mentioned above.

The adopted child will be placed on the AGWM medical insurance program once approval is finalized and after placement in the adoptive home. If a missionary couple or single adopts a child without previous EC approval, AGWM may be relieved of all costs or expenses for the child usually covered from missions funds. In such cases, the adopting missionaries’ status and future with AGWM will be reviewed by the EC. Approval Process

Note: Approval for adoption must be granted by the EC before the adoption proceedings begin. Adoption request sent in writing to respective Area Director/Ministry Director The Regional Director/International Ministries Director will be contacted The director of Personnel and Member Care will be consulted Request for adoption approval will be presented to the AGWM Executive Committee


ADP (AS DESIGNATIONS PERMIT) ITEMS


New missionaries will be place total ADP after they have reached $10,000 in overdraft for or at the discretion of the regional director. Veteran missionaries will be place total ADP after they have been $6,000 and more in overdraft for three consecutive months, or fewer at the discretion of the regional director. Missionaries in all missionary status categories, except the candidate statuses, who receive Social Security retirement payments, are put on ADP status. Missionaries who are cleared for the field on an ADP basis will remain ADP until an adequate budget is raised. This will apply regardless of any field or deputation cycle status. Missionaries returning home for deputation cycle who were originally cleared ADP will continue to be ADP until such time as all overdrafts are cleared and their budget is raised for the following term Procedure

As designations permit (ADP) is a term referring to disbursements that are made if funds are available. This method is applied to missionary accounts under certain conditions such as ADP status, ADP work expense, and ADP allowances. ADP Status This refers to a missionary account in two types of situations:

1. An overdraft missionary account, due to not raising the budget or spending more than the budget, will be referred to as having an ADP status when the overdraft exceeds the approved maximum. This means that funds for expenses that are normally underwritten (covered whether or not the funds are in the account) will not be disbursed unless the funds are actually available in the account.

2. The allowance of a Senior Active (RA or RS) missionary who receives Social Security payments will have ADP status for living allowance and receive the allowance if funds are available.

ADP Work Expenses This refers to certain work expenses that are disbursed only if funds are available:

1. Bible schools 2. Building 3. Correspondence courses 4. Itineration fare transfer 5. Literature 6. Missionary Fellowship transfer 7. National work building 8. Office supplies 9. Property maintenance 10. Radio/TV 11. Telephone 12. Travel (except Missionary Fellowship)


13. Work budgets, with the following exceptions: a. Gasoline—up to 75 gallons b. Property tax, legal fees, insurance c. Language study d. Oil and minor maintenance—STL and AGWM vehicles e. Security f. STL vehicle repairs, insurance, taxes

ADP Allowance This refers to certain compensation allowances that are disbursed only if funds are available. Such items include allowances for:

1. Longevity 2. Computer 3. Cell phone 4. Personal work expense 5. Stateside housing supplement 6. ADP allowances unique to candidates:

a. Salary supplement b. Auto supplement

7. Social Security assistance


AG MINISTERS MINISTERING OVERSEAS


The General Council allows AG ministers and ministries to work overseas independently of AGWM. Procedure

There are AG ministers and ministries working overseas independently of AGWM. Some work in cooperation with AGWM, others work independently and cause no problem, yet others work counter to AGWM in their missiology and methods, at times causing harm or confusion to the national church. These ministers and ministry representatives visit our U.S. churches raising funds, recruiting people, and in some cases, do so misrepresenting themselves or their ministries. Missionaries are encouraged to communicate the names of such AG ministers to their area director. Approval Process

The following explains the way AGWM monitors these ministers and ministries: The General Secretary’s office monitors AG ministers with overseas addresses who are not

appointed or approved AGWM missionaries and, with input from AGWM and the respective districts, determines whether or not the credentials of such ministers should be renewed.

To this end, AGWM has established a review committee comprised of the executive director, the administrator, and the respective regional director to give input to the General Secretary’s office.

The Regional Director will minute AGWM’s decision on their EC agenda. o Non-Problematic Working Relationship: EC would recommend their credentials not be

renewed. o Problematic Working Relationship: EC would recommend their credentials not be renewed o Non-Problematic, No Working Relationship: EC would recommend their credentials not be

renewed o Exception to Policy: Under any of the options above, the World Missions Executive

Committee will have the prerogative to endorse, as an exception to policy, any AG minister working overseas independently from AGWM.

Missionaries can positively contribute to the process by communicating the names of such AG ministers to their area director/ministry director.


AGWM ACCOUNTS


AGWM uses an accounting system that follows the generally accepted accounting practices (GAAP). Account classes are used on financial statements to manage funds in missionary accounts. AGWM will use accumulation codes as funds accumulate in a missionary’s account. Procedure

Each missionary is assigned an account with an account number. There are several other types of accounts that include institutional and loan accounts. Opening and deactivating accounts is done through various departments in AGWM depending on the situation. Classes Used on Statements

A missionary account has many classes provided to facilitate the proper accounting and tax trail for our auditors. The following account classes are used for missionaries: Class Description (00) Work Support (01) Shelter (02) Children’s Schooling (04) Medical Insurance (05) Personal Expenses (07) Medical Expense (08) Disbursements—Hold (09) Special Personal (10) SE Tax Hold (11) Personal Loan, Hardship Loan, Education Loan (12) Household Equipment Loan (13) Personal Loan—Household Equipment, Freight (14) Speed the Light Overdrafts—Equipment/Vehicles (15) Check Received—Itineration Reports (20) Equipment (21) Reserve on Household Equipment (22) Cash-in-Lieu of Freight (23) Equipment Maintenance (24) Freight Expense (28) Touch The World Equipment (30) Language School Expense (40) Work (41) LFTL Literature (42) Bible School (43) Literature (44) Radio-TV-Films (45) Childcare


(46) Relief (47) LFTL Postage (48) Work—Hold (49) In-House Accounting Class (50) National Worker (51) Work-Miscellaneous (Hold For Retirement) (52) HIV (53) Overseas Income Tax (59) SDR-—Hold (60) Building (61) Building Loans (62) Building Projects (63) Building Maintenance (64) Building Projects (67) Revolving Loan (68) Building—Hold (70) Itineration Travel (71) Travel To Field (72) Travel On Field (73) Furlough Fare (88) Project Hold Accumulation Codes

Each missionary account includes several classes in which funds can accumulate. These codes are separate from the classes used on statements. Each class is designated by an accumulation code which can be seen on the statements. Example: (75) Computer Disbursement—Accumulates monthly disbursement for computer expenses. Taxable income. (73) Fitness (75) Computer Disbursement (78) Spouse’s Taxable Income (79) Church to Credit Giving (80) Net Personal Allowance Before Deducts (81) Overseas Schooling (82) Social Security & Foreign Tax Paid (83) Itineration Mileage (84) Shelter Allowance (85) Freight—Non-Participating (86) Cash in Lieu of Freight Expense (87) Itineration Equipment (88) Other Income (89) Budget Advance (92) Special Offerings (93) Personal Work & Reentry Disbursement (94) Household Equipment (95) Newsletter Disbursement (96) Printed Itineration Materials To Date (97) Freight Expense (98) Cash to Raise Spent to Date (99) Freight—Cubic Feet


AGWM EXECUTIVE COMMITTEE


The general administrative work of AGWM is conducted by the AGWM Executive Committee consisting of:

1. Executive director (chairperson) 2. Administrator (vice chairperson) 3. Regional directors 4. Leaders of AGWM departments—Communications, International Ministries, Mobilization,

Personnel and Member Care, and Research and Archives.


AGWM OFFICE EXPENSE


AGWM will use a small monthly deduct from the missionary’s salary to cover AGWM office expenses. Procedure

A small portion of funds that cover the AGWM office expense come from a monthly deduct from the missionary’s salary. The major portion is covered from the administrative fee, which is 5% of (00) and project contributions. The deduction is calculated from the sum of the personal salary, service increment (underwritten), longevity increment, and 20-year service increment (ADP). This total is then multiplied by 0.05 (half of tithe) and divided by 12; then $50 per couple is added for the cost of living (COL), and the result is rounded to the nearest dollar. NOTE: Some missionaries may not be receiving the full amount allowed for longevity or the 20-year service increment; however, the maximum amount allowed is used in calculating AGWM office expense. The same calculation is used for single missionaries, with $43 added for the cost of living (COL).


AGWM WEBSITES


AGWM actively uses websites as both an external and internal resource. Procedure

Below is a listing of AGWM websites and a few of their purposes: AGMD.org—searchable missionary directory with giving links agwm.com—main website, with links to all the departmental, regional, and International

Ministries sites. It is the new version of worldmissions.ag.org agwm.com/districts—logos, theme art, loop videos agwm.com/team—helpful resources, such as newsletter writing tips and video resources,

updates, and general information for missionaries and associates. beyond.ag.org—raises awareness about unreached people groups and highlights the ongoing

stories of AGWM missionaries’ efforts to bring the gospel to those with no opportunities to hear the name of Jesus.

crisisresponse.ag.org—information about World AG Relief and a place to donate financialreporting.agwm.com—accounting information, including your monthly statements,

easy to read charts, and access to frequently asked questions on reporting. (only to be used on secure servers)

hqmail.agmd.org—secure agmd.org email service MemberCareOnline.com—one-stop-shop for missionary resources/forms/newsletters/events; to

access use the name from agmd.org e-mail address missionstheme.ag.org—theme/purpose statements, resources, State of the Mission, Worldview,

Faith Promises wideopenmissions.org—opportunities to serve in missions

Like Assemblies of God World Missions on Facebook and follow @AGWorldMissions and @AGWM_Beyond on Twitter.


ALLOWANCE CHANGE SCHEDULE


The missionary allowance has a field (assignment) status and itineration status. It is important for the regional Missionary Services specialist and the Financial Services regional accountant to know the exact date of the missionary’s departure or return so the appropriate changes can be made. Procedure

The missionary allowance is changed to field (assignment) or itineration status depending on the date the missionary actually departs for the field or returns to the U.S.:

From the 1st to the 14th of each month, the date of change is the last calendar date of the previous month.

From the 15th to the end of each month, the date of change is the last calendar date of that month.


ALLOWANCES: COMPENSATION


Missionaries will be compensated through personal taxable income (salary) and benefits received. AGWM will determine the amount of funds needed to be raised by the missionary. All active missionaries who served as missionary associates may have their years as associates included in their service increment calculations. A supplement is available for missionary spouses who choose not to work for additional compensation beyond the standard missionary compensation package. Missionary Spouses Working for Compensation Missionary spouses residing overseas may work and keep their compensation under the following conditions:

The employment aligns with the region’s mission. At least 10 percent of the employment income is contributed to the HOH work account (for IM,

this is only required of new personnel starting subsequent to the approval of this policy on 10/10/2019).

The employment aligns with the guidelines established by the RD/AD or IM director/IM ministry director.

The employment is approved by the RD/AD or IM director/IM ministry director.

Foreign-based missionary spouses are required to serve at least one term on the field before being permitted to work, unless working during the first term is essential for providing a visa that allows residence for the missionary family. Stateside-based missionary spouses who begin their mission career on stateside assignment may work during their first term. Procedure

Missionary compensation is set up by AGWM and refers to the personal taxable income (salary) and benefits received. It is made up of a personal allowance, housing allowance, other allowances automatically included (some of which are listed below), cost of living adjustments, benefits of medical insurance, contribution to AG Financial 403(b) Retirement Plan (Formerly MBA), and Social Security assistance. It varies based on such items as the missionary’s category (status), family status (single, married, children), longevity with AGWM, housing expenses, children’s educational costs overseas, and cost of living index (COL) for the host country. All these items and more are included in the missionary budget along with work expenses. Going on Allowance New missionaries will be placed on a standard allowance after the following conditions are met:

They have scheduled ten services for the first month of itineration They have raised and recorded in AGWM the required pre-itineration monthly commitments:

o Married—$750


o Single—$525 Finance Packages A system of setting budgets is used to project expenses, which in turn indicate the amount of funds needed to be raised by the missionary. Certain budget items are negotiable and can be adjusted to individual requirements in consultation with the regional director (new missionaries) and area directors (veterans). A service increment is a part of the personal allowance that is offered for faithful service to AGWM. The underwritten service increment is capped at 20 years of service, and years of service beyond 20 are on an ADP basis. A three-year first term is not eligible for service increment until the beginning of the second term. Singles’ service increment is 85% of married couples’. Unlike the longevity increment, service increment is underwritten, and there is no maximum limit one may earn in service increment. All active missionaries who served as missionary associates may have their years as associates included in their service increment calculations. Longevity Increment The longevity increment is part of the personal allowance, which provides an additional $50 per month ADP at the beginning of the first four-year term and $100 per month ($1,200 per year maximum) for any successive terms. This provision includes appointed, special assignment, and reappointed missionaries. Upon request, eligible missionaries who have had insufficient funds to cover the longevity increment may request to recover up to 12 months of the longevity increment once their account has sufficient funds again. Compensation is underwritten, except the longevity increment and a portion of the personal allowance for new missionaries, which is on an ADP basis during the initial itineration period. Singles’ compensation is generally 85% of married couples’ because they bear many of the same costs a couple bears. For comprehensive information about all compensation items contact the AGWM compliance review specialist. Supplement (Spouse not Working for Compensation) To encourage missionary couples to work together in the ministry (whether the missionary spouse works in the home raising children or in an office/ministry setting), a supplement of $300 per month is available for U.S. based missionary spouse and singles and all missionary spouses and singles on itineration or serving as MIRs. The supplement is available under the following conditions.

1. The eligible missionary spouse chooses not to work for additional compensation beyond the standard missionary compensation package, regardless of the source (for example, from (00) or outside the ministry) and submits a written statement to this effect at the beginning of each year to the Divisional Accounting office.

2. If a missionary spouse works for additional compensation, the couple is not eligible for the supplement.

3. The supplement is available to single missionaries because missionary heads of house are not allowed to work for additional compensation.

4. The amount of the supplement is optional. Missionaries can choose to take any amount up to the maximum.


5. The supplement will be set up ADP from (00) as taxable income. 6. Disbursements not received due to lack of funds may not be recovered.

The supplement will be set up ADP from (00) as taxable income, accumulation code (80). Disbursements not received due to lack of funds may not be recovered. The amount of the supplement is optional. Missionaries may choose to take any amount up to the maximum. To receive this supplement, the missionary will submit a written statement at the beginning of each year to Divisional Accounting declaring that the spouse will not work for compensation during the calendar year. If a missionary spouse works for additional compensation, the couple is not eligible for the supplement. Approval Process

Supplement (Spouse not working for Compensation) Missionary submits a written statement

at the beginning of each year sent to Divisional Accounting states spouse will not work for compensation during the calendar year

Related Resources

For comprehensive information about all compensation items, contact the AGWM compliance review specialist.


ALLOWANCES: PERSONAL WORK


Personal work allowance will be distributed to missionaries on a monthly basis. Several allowances for work/ministry related expenses are automatically included in the personal compensation package, underwritten (UND). These allowances are included as taxable items. Expenses related to these allowances do not need to be reported.

Cell phone/Smart phone Allowance Commuting Allowance Computer Allowance Newsletter/Communications Allowance, see Promotions and Communications Reentry Disbursement (foreign assignment only) Personal Work Allowance

For security and safety reasons, missionary personnel in some countries are required to carry cell phones/smartphones. All missionaries are to report their usage of company-owned (including STL) vehicles. A reentry allowance is provided for foreign-based missionaries. Procedure

Cell Phone Allowance The purchase of cell phones/smartphones is considered part of the personal work allowance and no prior approval is required to sign up for cell phone/smartphone service. Monthly funds can be added to the financial package as taxable income to cover purchase of cell phones/smartphones. The equipment and initial cost of installing and setting up service is also the personal work allowance. Free minutes should be prorated and only work expenses reported. The work portion of the monthly phone expense will be handled in the same manner as regular land phone expenses. For security and safety reasons, missionary personnel in some countries are required to carry cell phones/smartphones. Commuting Allowance All missionaries report their usage of company-owned (including STL) vehicles. The value of personal usage is taxable income. According to the IRS, commuting mileage is considered personal. A commuting allowance of $125 per month (singles and couples) is provided as taxable income, ADP, to offset the cost of commuting to one’s ministry assignment. This applies to all missionaries on field allowance but not to missionaries who are on medical leave or itinerating.


Computer Allowance A monthly allowance (taxable) is available for the purchase and upkeep of a computer. The amount will be determined during the budget process. If a disbursement for a computer is not made due to low account balance or lack of funds, it is recoverable up to 30 months. Computer expenses are defined as the CPU (tower) unit, monitor, keyboard, or a laptop, printer, software, mouse, speakers, interface cables, scanner, upgrades, and fax machine (when it is part of a combined unit with a printer, scanner, and/or copier). Computers Purchased for Institutions Institutional computers need regional director approval for purchase. Computer and computer equipment purchased from (00) funds as “institutional equipment” will remain on the institution’s equipment inventory until its disposition. If the computer equipment is sold, proceeds must be returned to AGWM. Computer Repairs Repairs, insurance, software, printer, scanner, and all hardware related to personal computers are personal expense. Repairs on institutional computers that are on AGWM equipment inventory are ministry expense. Computer Supplies Computer supplies such as blank CDs, USB thumb drives, paper for printer, toner or ink for printer, and other similar supplies are considered office supplies. Homeschool Computer See Missionary Children (MK): Education Reentry Disbursement (Foreign Assignment Only) A reentry allowance is provided for foreign-based missionaries ($35 for couple and $29.75 for singles), underwritten, as taxable income. The disbursement begins the month the candidate is placed on allowance. This allowance is provided throughout the term(s) of the missionary and is to be reserved for the costs of reentry to the U.S. at itineration time. This is meant to eliminate the need for cash advances when the missionary arrives stateside for itineration. Personal Work Allowance Personal work allowance for foreign and U.S. based couples is $150 per month and $127.50 for singles. The following items are allowable under the personal work allowance.

o Annual renewal of GC ministers’ credentials o Books, magazines, periodicals/ministry related o Briefcase o Calculator o Camera o Clergy card international Costumes o Credit card annual fee and/or interest o Curios Gifts for supporters (donors) o Luggage o Magazine subscriptions (ministry-related) o Paper cutter o Personal vehicle repairs o Staplers


o Tape recorder o Home office equipment

Bookcase Computer tables Desk Desk accessories File cabinet

Exceptions to Policy – Computer Allowance

Some regional- and area-specific exceptions are made to accommodate various needs. Check with your area director/ministry director for details. Approval Process – Computer Allowance

Amount determined during budget process. Approval Process – Computers Purchased for Institutions

Regional Director/IMD approval prior to purchase Approval Process – Reentry Disbursement

For foreign assignment only Disbursement begins the month the candidate is placed on allowance.


AMBASSADORS IN MISSIONS (AIM)


Missionaries are able to collaborate with AIM trips through National Youth Ministries. Procedure

Each summer AIM teams of qualified young people go on two- to three-week ministry trips overseas directed by AGWM in cooperation with National Youth Ministries. Participants should be 16 to 29 years old, be experienced in supervised door-to-door witnessing, and raise their own funds for travel and other expenses. Missionaries who want to make use of the AIM program on their field must make preliminary arrangements through their area director. Approval Process

Preliminary arrangements are made through Area Director/MD


APPLICATION PROCESS


Anyone desiring to become an AGWM Career Missionary must first complete the application process and be approved. Most missionary families include minor children accompanying their parents overseas. Family size may determine eligibility for service and/or location of ministry. Applicants for missionary service who have previously “opted out” of Social Security will have to “opt back in” to the Social Security program in order to be considered for service with AGWM. Procedure

All applications are handled through Personnel and Member Care. Complete processing normally takes about eight months, depending on the availability of AGWM and district officers involved. Complete financial and criminal background checks will be run on all applicants. Approval Process

The following steps are part of the applicant approval process for a career missionary assignment: Have credentials as an Assemblies of God minister/be eligible for credentials Agree to participate in Social Security (not a conscientious objector) Complete a financial and criminal background check Agree to receive vaccinations and have children vaccinated for any childhood or other

communicable diseases as recommended by the U.S. Centers for Disease Control and Prevention to be further processed for service with AGWM, no exceptions

Related Resources

Application Process: Debt Limit Contact Personnel and Member Care Department for processing procedure. Information is available online at wideopenmissions.org.


APPLICATION PROCESS: DEBT LIMIT


The debt maximum for missionary applicants is $350 per month for non-educational debt, not including a house or vehicle. For those with educational debt, the debt maximum can extend up to $500 per month, under the condition that non-educational debt does not exceed $350 per month. Procedure

Individuals desiring to apply for missionary status who have monthly debt payments in excess of the maximum need to reduce their debt or make arrangements to reduce their monthly debt obligations before applying. Note: Regarding educational debt, non-educational debt up to $350 plus educational debt equals the debt maximum of $500 per month (or less).


ARCHIVES Missionary Handbook Information

The Assemblies of God World Missions Archives preserves the history of the world missions personnel and activities around the world, dating back to the establishment of the General Council in 1914. The AGWM archives focus is on collecting the following:

Internal Documentation—appointments, transfers, resignations, some correspondence, etc. Published Materials—articles, books, obituaries, DVDs, website, etc. Newsletters and Photos—photos, newsletters in regard to ministry Field Information—articles, stories, statistics, legal documents, celebrations, etc. Specialty Items—hand written letters, wires, telegrams, field fellowship minutes, speeches,

dissertations, yearbooks, prayer requests, etc. The Flower Pentecostal Heritage Center (FPHC) also archives world missions articles, references, and information contained in the Pentecostal Evangel as well as other early magazine of the Assemblies of God. Missionaries may request information for research purposes by contacting AGWM Research and Archives.


ASSEMBLIES OF GOD MISSIONARY DIRECTORY (AGMD)


AGWM and the Springfield office will use the hqmail.agmd.org e-mail address provided to each missionary for regular communication and updates. A transfer from the missionary’s (00) per itineration period will be made to the AGWM administrative ledger to assist in paying for the AGMD service and HQmail e-mail address. Charges for secondary secure email providers for those in sensitive countries may be charged as a work expense. Procedure

The AGMD Missionary Directory is a searchable online directory of AGWM missionaries. The directory may include a picture, contact information, and a customized website link. Each missionary can customize his or her listing. To assist in paying for the AGMD service and HQMail e-mail address, a $45 transfer from the missionary’s (00) per itineration period is made to the AGWM administrative ledger. Email Service Missionaries may use the hqmail.agmd.org (agmd.org) e-mail address, or use an e-mail service outside AGWM in conjunction with the agmd.org permanent e-mail address (the monthly fee for the outside e-mail service can be charged as work expense). However, if using an outside service, the HQMail address needs to be checked regularly, because it is the email channel through which the AGWM Springfield office communicates with missionaries. Note: agmd.org forwards only to hqmail.agmd.org in order to avoid being blacklisted by spam filtering services. HQMail is a secure encrypted e-mail address that can be used to communicate confidential information that should not be read by others (such as financial statements, etc.). Exceptions to Policy

Missionaries in restricted-access countries continue with the current regional protocol for secured e-mail service, such as PACTEC or other specified secure e-mail address service. Related Resources

For questions on HQmail, contact Technical Services ([email protected]).


BEREAVEMENT


AGWM allows for bereavement leave from the field/itineration in the event of the death of a family member*. *Family member is described as spouse, grandparents, parents, siblings, and children of the missionary head of house or spouse. Bereavement leave cannot accumulate from one term to the next. Procedure

Contact appropriate regional director for approval before a bereavement leave trip. Turn in receipts on a quarterly expense report after the trip.

Bereavement allowance is approved in the event of the death of a family member* from (00), ADP, as taxable income, for missionaries and associates to pay up to $5,000 in airfare and related travel expenses per term/itineration cycle. *Family member is described as spouse, grandparents, parents, siblings, and children of the missionary head of house or spouse.


BOOKS, PERIODICALS, TAPES


Books, periodicals, and tapes/CDs may be purchased with funds from the missionary’s monthly personal work allowance. Procedure

For book, periodicals and tapes/CDs, purchased from personal work allowance, no reporting is necessary.

For textbooks and reference books, approval requests are made through the regional office. The costs of the following are taxable: MK magazines, MK audiovisual materials from the MK office, and PowerMark Comics. These materials are made available through the MK office to enhance the lives of MKs. Contact the MK office to make the request. The costs of the following will be nontaxable: counseling helps, Evangelical Missions Quarterly, Heroes of the Faith (books), parenting books from the MK office, and the Pentecostal Evangel. In addition, the cost of textbooks for the use of missionaries who are teaching classes or seminars that use the text is reimbursable and nontaxable, providing the books do not become a part of the missionary’s personal library. This includes those who serve as a missionary-in-residence. The missionary is encouraged to leave the books to be used by his or her successor.


BOYS AND GIRLS MISSIONARY CHALLENGE (BGMC)


Since 1949 BGMC has served as the children’s missions education and fund-raising program of the Assemblies of God. BGMC is sponsored by the national Children’s Ministries Agency in the Division of Christian Education. It provides free children’s missions education curriculum and resources to participating churches. BGMC chooses not to sponsor salaries and general missionary expenses. BGMC prefers not to use funds to subsidize ministries or offices in a generic way. Procedure

A missionary can request BGMC assistance for ministry materials through the appropriate regional office.

If BGMC has provided the resources for printed materials, the missionary should mail a sample to

the BGMC office along with a statement saying how funds from BGMC were used to help produce and print the item.

In accordance with BGMC’s constitution and bylaws, AGWM assumes a major role in the disbursement of BGMC funds following these guidelines: Application for BGMC Assistance In requesting BGMC assistance, most evangelism and discipleship items would qualify as appropriate for BGMC funding. This includes a wide variety of materials used for children’s ministries, Bible schools, radio broadcasts, TV productions, and other outreaches. BGMC leadership asks that a missionary send a photograph of the item provided to [email protected] along with a thank-you and a description of how the item is used in the ministry. BGMC reprints these testimonies in its newsletters. BGMC also asks that missionaries report to their supporting churches specifically what BGMC has done for them. Approved Items In a children’s setting—a crusade, camp, or church—approved items may include kitchen, playground, and sporting equipment; stages; bleachers; tents; go carts; four-by-four vehicles, sound systems; chairs; tables; puppets; costume animals; etc. In an adult setting, funding could be used for books, computers, computer programs, Bibles, sound systems, motorcycles, bicycles, copy machines, TV equipment, videos, CD players, radio towers, generators, large crusade tents, or anything tangible that would help a missionary in his/her ministry. BGMC funds may also be used for writing, editing, translating, printing, and shipping educational and evangelistic materials. Educational materials are intended to teach, train, and disciple new converts, adherents, and ministers. These materials include Sunday School curriculum, National Girls Ministries and Royal Ranger handbooks, Bible curriculum for childcare programs, Bible school textbooks, and library books. Special consideration will be given for materials to evangelize the children of the world,


such as Bible storybooks, tracts, comic books, coloring books, CDs, videos, flannel graph materials, object lessons, puppets, soundtracks, and projectors. BGMC chooses not to sponsor salaries and general missionary expenses. Normally, BGMC doesn’t fund items that are sold; however, it is permissible in certain cases for BGMC to pay for the first printing of a product provided the product is sold to cover the cost of a further printing. Backdated Literature Missionaries may request backdated Gospel Publishing House Sunday School curriculum. Standing orders are accepted. All requests are filled according to availability of backdated curriculum. Subsidies BGMC prefers not to use funds to subsidize ministries or offices in a generic way. This is not to say that BGMC funds cannot be used regularly for certain ministries such as Bible schools. The schools simply should request the funds quarterly and state the type of use for such funds, such as library books, scholarships, computers, outreach tools, etc. This allows the recipient ministry to know where its BGMC funds have been spent and makes it easier to thank the American churches for those funds. Disbursement BGMC funds are disbursed by appropriate AGWM personnel returning a notice to the BGMC office of the disbursement amount, the missionary receiving the funds, the U.S. district the missionary represents, and a short description of the use of the funds. This will allow the BGMC office to track BGMC disbursements by U.S. districts, specific missionaries, specific types of projects, etc. Records The BGMC office appreciates when ministries receiving BGMC funds keep a record of those funds for future generation. A pastor visiting from America would be thrilled to know that a Bible college had been blessed with $250,000 over its 15-year history. Perhaps plaques of appreciation for BGMC could be posted on the Bible college campus. National pastoral students would know that their Bible school library was the result of years of BGMC giving. Approval Process – BGMC Assistance

Special Financial Assistance Request form should be completed by missionary. o Must indicate the specific project benefiting from requested funds.

Requests should be addressed to the RD/IMD in AGWM that a missionary is working under. Approval Process – Backdated Literature

Requests should be made through RD/IMD Requests should be filled according to availability of backdated curriculum RD/IMD may then authorized payment of postage from BGMC funds allotted to respective region


BUDGET


A system of setting budgets is used to project expenses, which in turn indicate the amount of funds needed to be raised. Budgets are set for missionaries, institutions, projects, and fields. Budgets must be raised before receiving financial clearance for departure to the field. Regional directors/IMD may adjust a missionary’s budget within the last 90 days before the missionary returns to the field. Missionaries are required to have a new budget after each term of service. A new budget should be made at least every five years. Procedure

Budgets set indicate the amount of funds needed to be raised. New missionaries meet with the Missionary Budgets Coordinator in the Mobilization department to receive the first budget. For veteran missionaries, the Missionary Budget Coordinator sends a pre-budget form to the missionaries before they begin itineration. Signed financial commitments for personal and work expenses and all required cash must be raised before receiving financial clearance for departure to the field. The additional work budget should be raised to allow the missionary to properly carry out approved ministries and projects. Missionaries who have completed their budgets before the completion of their itineration cycle will be requested to raise support and cash for field or regional projects, new missionaries, etc., as determined by the Mobilization Department and regional office, with input from the missionary fellowship, district, and the individual missionary. Missionary Budget This budget delineates the minimum financial support necessary for official clearance for departure to the field. It is acceptable, however, for missionaries to raise additional monthly financial commitments and cash for future expansion of field ministries and increased expenses. Missionaries are required to have a new budget after each term of service. A new budget should be made no less than every five years. Base Support Budget A missionary budget consists of three major elements: the monthly personal-related expense budget, the monthly base work expense budget, and the base cash budget. Missionary Renewal Budget An amount based on family size will be added to the cash budget of itinerating new missionaries toward the costs of attending Missionary Renewal. Veteran missionaries will have this added in their regular budget cycle.


Team Work Budget The team work budget is made up of the monthly base team work expenses. This together with the base support budget noted above makes up the base budget. Institutional or Project Budget The institutional or project budget is for missionaries assigned to institutions or those raising funds for approved projects. See Projects Approval Process

Missionary Field Budgets Final approval by regional/IM director. Institutional Budgets Approved by institutional board/oversight committees. Retaining Work Budget During Itineration Contact your RD/IMD for approval.


CATEGORIES FOR SERVICE


Each Missionary unit will be assigned a personnel category code. When communicating outside AGWM, use the Levels of AGWM Service, Short-Term and Career as defined below.

Short-Term-which includes MAPS Volunteer (SW, SF, SO), Short-Term Minister Abroad (ST), and Missionary Associate (MP)

Career- which includes Appointed General (AG), Appointed Special (AS), Appointed Evangelist (AE), Special Assignment (SA), Specialized Service (SP), and Career Missionary Associate (MM). Note: This also includes Senior Active Pre-Work Agreement (RA), Senior Active Current Work Agreement (RS), and Retired on Assignment (R9).

Procedure

Categories for missionary service are designated by personnel category codes assigned to missionary personnel based on such factors as ministerial credentials, itineration, pre-field or on-field status, active or retired, and other factors. These personnel category codes are divided into the following groups:

Missionary Applicants Board Approved New Missionaries Raising Funds Assigned Missionaries Appointed Missionaries

Related Resources

See Appendix, under Personnel Category Codes, for a description of each category.


CHI ALPHA TEAMS


Chi Alpha teams desiring to minister within the AGWM network can do so by invitation only from an AGWM missionary. Chi Alpha teams must register with Personnel and Member Care and sign up for AGWM insurance. Procedure

Missionaries who want to make use of the Chi Alpha team program on their field should: Contact their area director/ ministry director (IM) for approval Make arrangements with the national Chi Alpha office in Springfield, Missouri – only after AD/MD

approval has been given Prior to receiving a Chi Alpha team, missionaries are required to check with the team leader to make sure the team has registered with the Personnel and Member Care office and has signed up for insurance through AGWM.


CHILDREN, MINISTRIES TO VULNERABLE


Missionaries should not establish new orphanages. Such non-government ministries should be managed by the local/national church. Missionaries are to observe the steps and guidelines listed below for those who plan to work with minors. Anyone with actual knowledge or reasonable suspicion that child abuse has occurred should report it immediately (within 24 hours) to the appropriate authorities. Procedure

From the early days of Assemblies of God World Missions, missionaries have been moved to respond to vulnerable, orphaned, and suffering children; for example, Lillian Trasher in Egypt. In the last ten years or so, organizations and governments, including the United Nations and missions agencies, have been looking at the effects of institutional care on children as well as the expense involved in orphanage care. Institutional care of children has been found in several studies to cost 6 to 14 times more than support of a child in a family setting. Therefore, it is the decision of the Executive Committee that missionaries or associates should not establish new orphanages. Instead, in agreement with research, missionaries and associates are encouraged to use the best practices, as listed below, for ministering to orphaned and vulnerable children.

Attempt to reconcile children with families, while trying to bring the gospel to the family to which the children will be reconciled.

Set up Christian fostering networks where children will be taken into families, then loved, nurtured, and brought into a knowledge of the Lord.

Support child-headed households in order to keep the family as intact as possible, with input from church members to teach, train, and assist the children as needed.

Establish culturally appropriate, church-based group homes that house 8–10 children, with “parents” being chosen by the church and trained in how to parent children who may come to them with issues related to trauma, abandonment, street living, etc.

If orphanages already exist, attempts will be made to transition children into one or more of the above options, if possible.

If government orphanages exist, it may at times be strategic or provide entry opportunities for missionaries and associates to assist or work alongside these structures. Missionaries or associates should not, however, establish new orphanages.

Such non-government ministries should be managed by the local/national church. Abuse of a Minor: Risk Management To reduce the risk of abuse of minors, observe the following steps and guidelines with those who plan to work with minors:

1. Written application for prospective workers. 2. Interview of prospective workers. 3. Reference checks.


4. Six-month rule—applicants should have at least six months’ experience of working with children or youth.

5. Criminal records check. 6. Two-adult rule–no adult worker would be alone with one child.

Related Resources

To read the full reporting policy see, Appendix: Abuse of a Minor—Risk Management and Reporting.


CONTINGENCY PLANS


AGWM’s expressed purpose for the contingency policy is to protect and warn its personnel of the foreseeable risks associated with participating in the task of world missions. Safety Training All new missionaries are required to take the Fort Sherman Academy (FSA) Sentinel online entry level security course (A-level), except the following:

1. Those assigned to Africa, Eurasia and Europe, in which case are required to take the FSA intermediate three-day B+ security training.

2. Case-by-case recommendations by regional leadership to take the FSA intermediate B+ or advanced C+ training.

3. Those who have already taken the FSA Sentinel online security course, or the higher FSA B+ or C+ training.

For veteran missionaries, the FSA Sentinel online security course is highly recommended, unless the higher level FSA B+ or C+ training has already been taken or is recommended. Procedure

The two major goals of this comprehensive contingency policy are:

1. To help protect AGWM personnel, including family members. 2. To help protect future AGWM ministry

Contingency Plans

1. Each region should have a general “Contingency Plan” policy. The missionaries in specific areas/countries within each region should develop more detailed contingency plans keeping in mind the safety and well-being of the missionary team, its family members, and nationals.

2. Contingency plans should address, but not be limited to, such topics as crisis preparedness, crisis prevention, crisis management, evacuation, reporting, return, and recovery.

3. Contingency plans should address such risks as, but not be limited to, the following: Criminal—Theft/robbery, burglary, home invasion, terrorism, kidnapping/hostage-taking,

civil unrest, violent insurrection, etc. Political—Government interview/interrogation, detention, prison, government instability

and collapse, etc. Natural Disasters—Tsunamis, hurricanes/typhoons, floods, earthquakes, etc. Health—Injury, increased stress, accident, disease, inadequate medical services and

supplies, death, etc. Security Training B+ Security training classes are scheduled in Springfield on days prior to or following Missionary Training & Renewal. C+ Security training is scheduled at the Fort Sherman Academy facilities Contact the AGWM Safety Office at [email protected] for information regarding course registration.


Related Resources

For the comprehensive version of the contingency policy see Appendix: AGWM Contingency Policy.


CONTRIBUTIONS AND TAX/WORLD MISSIONS CREDIT


Receipting and giving missions credit is to be handled according to the procedures listed below. Total Giving credit is made up of Tax/World Missions credit and Church credit.

Tax/World Missions credit is the acknowledgement of church and individual giving to the cause of world missions.

Church credit is other Total Giving credit that does not qualify for Tax/World Missions credit. Funds received directly by a missionary on the field from a church or individual must be reported to AGWM by the missionary in order to remove it from their taxable income. All gifts, offerings and honorariums received (except those that would qualify for inclusion on a gift tax return) must be reported to AGWM whether it is personal or work. A gift of services or merchandise from a merchant cannot be legally receipted if it is his or her business. Any personal work disbursement received by the missionary from an AGWM account would be considered taxable income if it is not supported by proper documentation in a timely manner. Procedure

Contributions, Receipting and Acknowledging Receipting as well as giving missions credit for various types of contributions will be handled as follows:

1. Cash. These are contributions made with money or its equivalent (as checks). a. World Missions credit and a tax-deductible receipt may be given. Church credit can be

given simultaneously. 2. Goods in kind. These are donated, purchased items of value that at some point had been a cost

to the donor. a. For churches: World Missions credit for the actual dollars spent for goods or items may be

given, and church credit is given simultaneously. b. For individuals and businesses: a letter of acknowledgement for the gift may be given

from Assemblies of God World Missions (or the General Council of the Assemblies of God), but not a tax-deductible receipt. Church credit can be given upon the donor’s request.

3. Other goods in kind. These are goods (perishable/nonperishable) that have been donated at no cost to the donor, for distribution or long-term use.

a. World Missions credit may not be given. b. A letter of thanks may be given upon receiving of the goods, acknowledging such, but not

for tax-deduction purposes. c. A tax-deductible receipt may not be given. d. Church credit may not be given.

4. Donated labor. This is the estimated value of volunteers’ time or services. a. World Missions credit may not be given. b. A letter of thanks may be given acknowledging such, but not for tax deduction purposes. c. A tax-deductible receipt may not be given. d. Church credit may not be given.


Contributions, Tax/World Missions Credit Total Giving credit is made up of Tax/World Missions credit and Church credit. Tax/World Missions credit is the acknowledgement of church and individual giving to the cause of world missions. This is voluntary faith giving of cash and goods in kind above the donor’s church tithe. Such credit is posted to the cash receipts ledgers and is receipted as tax-deductible. Tax/World Missions credit gives notice that the value of the gift (cash or otherwise) was at a personal cost to the donor and follows the IRS Publication 526 rules regarding contributions. Included as contributions that cannot be deducted for tax credit are:

A contribution to a specific individual. The part of a contribution from which you receive or expect to receive a benefit. The value of your time or services, including the value of income lost while you work as an unpaid

volunteer for a qualified organization. Your personal expenses.

Church credit is other Total Giving credit that does not qualify for Tax/World Missions credit. Such credit can be reported on quarterly reports from the districts or through other means, but is not posted to the cash receipts ledgers. Given Direct Funds When on the Field When the missionary is on the field, any funds a church or an individual sends directly to him or her to be used for a field ministry or project or for any other reason are considered by IRS to be taxable income unless the missionary reports them to AGWM. These funds cannot be eliminated from taxable income solely on the basis that they will be used toward a ministry or project. There must be evidence that the funds are under the “direct control” of the qualifying U.S. charitable organization with which the missionary works. Reporting the funds to AGWM is the way to show “direct control” by AGWM, therefore potentially making the funds tax-exempt. If the missionary receives funds direct from an individual donor and does not report them to AGWM, they are not legally deductible by the donor since money given to (or in support of) a foreign charity is not an allowable deduction against U.S. income taxes nor is a gift to an individual missionary who is not an exempt organization. Only AGWM can legally shield the missionary from personal tax liability on such funds. By reporting the fund to AGWM appropriately, the funds are the property of AGWM. Gifts, Offerings and Honorariums Received All gifts, offerings and honorariums received (except those that would qualify for inclusion on a gift tax return) must be reported to AGWM whether it is personal or work. A rule of thumb is that if a gift (offering or merchandise) will be or could be claimed by the original donor as an itemized deduction, it must be reported as income. Missionaries on allowance are being paid that allowance to raise offerings and gifts, as well as do field work. Therefore, all such offerings and gifts received, as a direct or indirect result of mission’s involvement must be reported to AGWM, whether they are work or personal. Reporting them to AGWM is the only way to relieve the requirement of reporting them to IRS. Failure to report them at all could bring the financial conduct of the church or individual donor into questions as well as the individual missionary’s conduct. Gifts of Services or Merchandise from Businesses V. Individuals A gift of services or merchandise from a merchant cannot be legally receipted if it is his or her business. The merchant may take the value of the item as a business expense and would not be allowed to also claim an itemized deduction for it. The value of services performed is almost never deductible. While services or merchandise from the individual who is in the business cannot be receipted, services or merchandise from a merchant can be accepted if he or she has purchased the service or merchandise


from someone else and it is not his or her business. (For example, a fax machine from an equipment salesperson cannot be receipted, but a real estate salesperson who purchases the fax machine from the equipment salesperson can be receipted upon providing documentation for the purchase.) A receipt is not actually given for merchandise received. If actual appliances or equipment are received and the donor needs documentation for income tax credit, the details should be sent in writing to the AGWM Divisional Accounting manager. A letter acknowledging a “gift in kind” will be sent to the donor. Unreported Funds Any personal work disbursement received by the missionary from an AGWM account would be considered taxable income if it is not supported by proper documentation in a timely manner. Careful records should be kept as standard work budgets and quarterly reports must be on file in AGWM. Current policy requires these reports for institutional budgets as well as individual budgets.


CONVOY OF HOPE


AGWM has a strategic partnership with Convoy of Hope to assist in evangelism and disaster relief. Missionaries can invite Convoy of Hope teams to their field. Convoy of Hope teams desiring to minister within the AGWM network, should have an invitation from regional leadership. Convoy of Hope teams must register with Personnel and Member Care and sign up for AGWM insurance. Procedure

Convoy of Hope is a nonprofit organization. The director of International Ministries serves as the AGWM liaison with Convoy of Hope. Some AGWM missionaries are seconded to Convoy of Hope, working on international projects. These missionaries are all assigned to International Ministries, and all their approval processes are handled by that department, such as travel and financial transactions. Missionaries who want to make use of the Convoy of Hope teams on their field should:

Contact their area director/ ministry director (IM) for approval Make arrangements with the Convoy of Hope office in Springfield, Missouri – only after AD/MD

approval has been given Prior to receiving a Convoy of Hope team, check with the team leader to make sure the team has registered with the Personnel and Member Care office and signed up for insurance through AGWM.


COUNSELING


Counseling is available to missionary personnel through the Personnel and Member Care department at AGWM. The counseling is to be within a Christian (agency, counselor, principles) context. Release of information permission is not required before the counseling begins. When a breach of the moral conduct standard occurs and discipline follows, counseling is required. Insurance coverage for counseling is paid according to the insurance plan. Itinerating while on personal leave for counseling reasons requires regional director and district approval. Missionaries are expected to disclose to their district the reason for health leave. Missionaries on health leave for counseling reasons are not allowed to attend General Council. Procedure

Directed Counseling Directed counseling is that which is provided to help missionaries focus on problem areas and solutions that enable them to continue to be effective in their assignment. This follows a breach of the moral conduct standard. Counseling will benefit those who confess, genuinely repent, have accepted the discipline, and want rehabilitation. These matters require the regional director to make decisions about the resolution of violations of the AGWM Moral Conduct Standard. The resolution takes place at the area director and regional director level, and the regional director decides how it will be resolved. Self-Directed Counseling Self-directed counseling is when missionaries take initiative to focus on problem areas and solutions that will enable them to continue to be effective in their personal life, family life, and/or assignment. Approval Process – Directed Counseling

Occurs upon the breach of the moral conduct standard. Regional Director/IMD will make decisions about the resolution of violations of the AGWM

Moral Conduct Standard. Resolution takes place at the area director/ministry director (IM) and regional

director/International Ministries Director level. Regional director/ International Ministries Director decides how it will be resolved.

The nature of mandated counseling necessitates certain levels of accountability, which may include the area director/ministry director (IM), regional director/International Ministries Director, and district officials, in which case permission for release of information will be addressed. Missionaries may contact the Director of Personnel and Member Care to help facilitate with this process.


DATING AND MARRIAGE


Single missionaries are expected not to date for the first year of their assignment. After the first year, if considering dating or a relationship is developing, missionaries should consult with their Area Director. 1. AGWM is not involved in the approval of a marriage but in the approval for missions service and the suitability of the potential spouse and couple for future missions service. 2. Ministerial qualifications of the couple as well as field needs and family considerations will determine whether approval for missions service is given to the potential spouse. 3. Marriage does not mean automatic continuation of missionary or associate status and/or service. 4. Marriage could result in reclassification of missionary or associate category and/or field assignment. Procedure

Out of respect for varying systems of religious/cultural norms and area/country policies on the field, single missionaries are expected to uphold the following procedure: After the first year, if considering dating or a relationship is developing, the missionary(s) should consult with their supervising area director regarding area/country policies and religious/cultural norms about dating. If needed, the area director and regional director are authorized to recommend a reassignment or return home, based on the best interest of the individual’s life and ministry and those of the field. A single missionary on assignment contemplating marriage must confer with the area director and regional director. If he/she marries without proper approval, AGWM will assume no financial responsibility for the new spouse, and the missionary’s assignment may be terminated. Approval Process – Dating

Only to be considered after first full year on assignment. Consult with supervising Area Director/MD

o Discuss area/country policies and religious/cultural norms in regards to dating If needed, AD/MD and RD/IMD may recommend reassignment or a return home

o To be based on individual’s life and ministry and those of the field Approval Process – Marriage

Missionary MUST confer with the respective AD/MD and RD/IMD. The fiancée must make application for AGWM service. If married without prior approval for missionary service, AGWM will not assume financial

responsibility for the new spouse. If married without prior approval, the associate’s assignment may be terminated.

Related Resources

Appendix: Single Missionaries and Associates Preparing for Marriage: Issues Concerning AGWM Service for Potential Spouse


DEATH OF A MISSIONARY


Missionary widows/widowers may continue AGWM service after a spouse’s death, within the normal policies which govern missionary tenure. Procedure

Missionary appointment for a couple combines the ministries of the husband and the wife. Thus these procedures apply to the reassignment of a missionary widow/widower.

1. The continuing personal needs of the widow/widower and children will constitute primary administrative concern. However, this does not necessarily imply a continuation of missionary service.

2. The ministerial capabilities of the widow/widower, as well as field needs and family considerations, will determine if reassignment to missionary service will be made.

3. A widow/widower should consider reestablishing a home and ministry in the United States, unless specifically encouraged by AGWM to do otherwise.

4. AGWM will assist any missionary widow/widower in securing skills for gainful employment in the United States and will use funds available in the missionary’s account to finance such training when necessary.

5. A widow/widower approved to continue in missionary ministry will receive full allowance for the remainder of her/his missionary service.


DEPARTURE FROM THE FIELD/ASSIGNMENT


Missionaries are to notify their leaders of their planned depart from the field for itineration and to renew visas, maintain green card, children’s schooling schedule, or medical reasons. Early departure, more than six months prior to a normal departure date, has to be submitted to the EC for approval. Missionaries may request to retain field housing during itineration. Procedure

Departures from the Field/Assignment at the End of a Term Departures from the field at the end of a term are to be coordinated with missionary fellowship leaders and the respective area director. Coordination is needed to maintain continuity of missionary personnel and ministry. Alternate Departure Dates The missionary fellowship moderator may request alternate departure dates to maintain continuity of ministry on the field. If one missionary departs early for this reason, others on the same field must accept longer terms. Early Departures from the Field for Itineration Requests for early departure from the field, prior to the normal date due for a regular itineration cycle, must be approved by the country leadership, area director/ministry director (IM), and regional director/International Ministries Director, and Mobilization director. A missionary may request an early departure for these reasons: Children’s Education Schedule or Requirements In countries where the children’s school schedules differ from the U.S. school schedule, early departure may be considered in order to benefit the children when entering schools in the U.S. Health/Medical Occasionally a missionary may need to return briefly to the United States for medical reasons. Before written approval is given, the missionary must supply the area director with a recommendation from a local doctor or medical institution that adequate medical treatment cannot be obtained on the field. Recommendations from the missionary fellowship moderator also are helpful. The area director will complete a medical questionnaire and submit it to the regional office. In an emergency, the recommendation of field officials will be requested. For approval requirements, see MEDICAL LEAVE. Visa/Immigration, Green Card Issues Approvals for departure to renew visas or to maintain green cards are required from the missionary fellowship, area director, and regional director. Fifty percent of the airfare for the person renewing his/her green card is reimbursable from (00), ADP.


Return Fare to the United States When a missionary has completed a full term and is approved by the regional director and missionary fellowship moderator for return to the States, the amount required for return fare will be advanced from his/her account. If funds in the account are insufficient, the balance will be entered as an overdraft to be cleared by itineration offerings. Special appeals may be made after consultation with the Mobilization Department if adequate funds for itineration travel are not available. Requests for travel funds should be submitted at least two months prior to departure. In some countries, it is more economical if tickets are mailed from the United States or bought “prepaid” with charges billed to the U.S. travel service and paid by AGWM. The missionary may contact the appropriate Missionary Services specialist for the best procedure. Field Housing During Itineration A missionary wanting to retain field housing during the itineration cycle and continue rent payments from his (00) needs to contact the area director. Facts regarding the need, costs, alternatives, etc., will be evaluated in making a decision on retaining or releasing the housing. All requests must be made to the area director in sufficient time to give approval and communicate the decision prior to the missionary’s departure from the field. Without approval, any costs associated with retaining the field housing may become personal expense. Approvals

Early Departures from the Field/Assignment for Itineration Early departures are available to missionaries for the purpose of Children’s Education Schedule/Requirements or for Health/Medical reasons. Requests are approved by leadership in the following order:

Country leadership Area director/ministry directory (IM) Regional Director/IMD and Mobilization director

Early departure, more than six months prior to a normal departure date must be submitted to the EC for approval. Visa/Immigration, Green Card Requires approval by:

Missionary fellowship Area director Regional director

Field Housing During Itineration Submit request to area director with sufficient time for approval process. Without approval, costs associated with retaining field housing can become personal expense.


DEPARTURE TO THE FIELD


Missionaries must be given “final clearance” before departing for the field or a stateside assignment. The following items are required for travel overseas: passports, visas, travel arrangements, and vaccinations. Final Clearance for Departure to the Field In addition to the required documents mentioned above, AGWM has a five-step clearance process for departure to the field: regional director or international ministries director, financial, medical (see Medical Clearance), travel documents, and fund-raising complete clearances. AGWM personnel who are parents of dependent children must have a signed directed child guardianship form on file with AGWM Personnel and Member Care. Signing such forms are part of the clearance to the field process. Procedure – Requirements for Travel Overseas

Passports Each family member, including infants, is required to obtain an individual passport. Information regarding passports may be obtained from the visa/legal coordinator in Missionary Services. Passport application forms and/or information are available at most U.S. post offices. The website travel.state.gov/passport/ is an excellent site that spells out all the steps for obtaining a passport. Visas Visas are usually required for residence in a foreign country. Transit visas may be required for countries visited en route. These requirements change constantly. The AGWM visa/legal coordinator in Missionary Services will provide information and advice regarding applications. The travel.state.gov website has many helpful tips for certified and safe travel abroad. Travel Arrangements Missionaries are responsible to make their own travel arrangements, with the approval of Missionary Services once financial and visa clearance has been granted. Arrangements for travel should be by the most economical route with reasonable consideration for comfort and health. Missionaries should communicate with Missionary Services to determine their billing or reimbursement process from their (00) funds. Accommodations for one night may be reimbursed from (00) if longer travel to the field is necessary. If a missionary desires more elaborate accommodations, an indirect route, or to make stopovers en route, added costs will be personal. Vaccinations Many countries require yellow fever vaccination before either entering the country or having traveled to a country where yellow fever exists. Check the Centers for Disease Control and Prevention (CDC) website at http://wwwnc.cdc.gov/travel to determine if this vaccination is needed. It must be given at a certified health or travel clinic and documented in an official vaccination record that will be provided by the clinic.


No other vaccine is required by any country, but some vaccines are strongly recommended, particularly if traveling to developing countries. See recommendations on the CDC website. The website also has information on malaria—if and where it exists within a country and what preventative medicine is recommended. It is the missionary’s responsibility to determine if a vaccine is required or recommended and follow through accordingly. Vaccinations for Career Missionaries not covered by the IMG insurance plans may be reimbursed from (00) ADP, taxable, with proof of receipts. Procedure – Final Clearance for Departure to the Field

In addition to the required documents mentioned above, AGWM has a clearance process, which, when completed gives final clearance for departure to the field. The steps include: Financial Clearance Mobilization will verify financial clearance by comparing the amount of commitments and cash designated on the budget against what has actually been recorded as raised. The missionary’s regional accountant must have the missionaries Assemblies of God Credit Union account number. Visa Clearance The Missionary Services specialist will verify the missionary’s visa has been received before granting visa clearance. Travel Itinerary Clearance Both financial and visa clearances must be received before purchasing airline tickets. The Missionary Services specialist will verify that the missionary’s travel itinerary has been received before granting travel clearance. Insurance Clearance (Health Insurance) The Missionary Services insurance specialist will grant insurance clearance once the missionary’s insurance sign-up sheet, insurance enrollment form, and other clearances are in place. Child Guardianship Form Signed directed child guardianship form on file with AGWM Personnel and Member Care Final Clearance AGWM Mobilization posts the clearances mentioned above. When all clearances are posted, final clearance to leave for the field will be given by AGWM Mobilization. Approval

Final Clearance for Departure to the Field: Regional Director/International Ministries Director Financial Medical (see Medical Clearance) Travel Documents Fund-Raising Completion (see Budget and Fund-Raising/Itineration: Overview) Final Clearance by Mobilization


Related Resources

Passports Passport application forms and/or information are available at most U.S. post offices. The website travel.state.gov/passport/ is an excellent site that spells out all the steps for obtaining a passport. Visas, Passports Contact the Missionary Services visa/legal coordinator for more information Vaccinations Check the Centers for Disease Control and Prevention (CDC) website at http://wwwnc.cdc.gov/travel to determine if vaccination is needed or recommended.


DISCIPLINE


This policy applies to all AGWM appointed and approved missionaries, associates and their spouses, new missionaries approved by the World Missions Board, MAPS personnel, short-term ministers abroad, and other persons hired by or assigned to work with AGWM and/or its agencies. For those who choose not to abide by the principles and values upheld by AGWM, formal discipline will be required. Biblical principles will be followed during disciplinary procedures. Once the steps for the process of investigating alleged misconduct of missionaries have been taken, the matter shifts to the jurisdiction of the charged missionary’s district. Procedure

The following list details some of the causes for disciplinary action.

1. Any conduct unbecoming to a missionary as a representative of Christ and the Assemblies of God; to include any behavior which, in its opinion, disturbs the order, dignity, business, or harmony, or impairs the good name and prosperity of the organization, or which is likely, in its opinion, to endanger the welfare, interest, or character of the organization, or violates such rules and regulations of the organization which may be made from time to time.

2. Loss of ministerial credentials with the General Council of the Assemblies of God. 3. Indiscretions concerning morals. 4. Neglect to properly manage and report the use of mission funds, such as embezzlement,

inappropriate use of funds, the habit of running into personal debt and bringing reproach, and willful neglect in maintaining adequate records regarding missionary expenditures.

5. Neglect to comply with civil laws which do not violate scriptural principles and/or mandates. 6. A declared open change in doctrinal views or practices of the Assemblies of God, or deliberate

variance from the values, purpose, or objectives of AGWM. 7. Deliberate falsification of reports or official testimony. 8. An arbitrary rejection of the leadership or authority of AGWM or the national church. 9. An assumption of dictatorial authority over the national church, fellow missionaries, or home

constituency. 10. A contentious or non-cooperative spirit. 11. Engagement in commercial or secular pursuits, or other outside employment or activities not

specifically authorized by AGWM. 12. Ministry without prior approval in a non-Assemblies church or group not having a working

relationship with AGWM (see Article IX, B. Section 9, GC Bylaws, 2003). 13. A marriage in violation of the General Council stand on marriage and divorce (see Article IX, B.,

Section 5.e., GC Bylaws, 2003). 14. A violation of ministerial courtesy (see Article IX, B., Section 8, GC Bylaws, 2003). 15. An improper attitude toward those dismissed from the Fellowship (see Article IX, B., Section 10,

GC Bylaws, 2003). 16. General inefficiency in the ministry. 17. Improper representation of our Pentecostal testimony.


NOTE: The Executive Committee reserves the right to modify these causes for disciplinary action at any time. Investigations of Alleged Violation of Assemblies of God Principles General Council bylaws outline the following process of investigating alleged misconduct of missionaries: “In case the alleged misconduct occurs outside the United States in an area under the general oversight of the Assemblies of God World Missions, that division shall take the initiative to file complete data with the district of the minister’s affiliation. Any hearing or trial affecting that individual’s ministerial credentials shall be held in the district of the minister’s affiliation. Assemblies of God World Missions shall convey all information available to the said district as follows:

1) “Report to district of affiliation. At the earliest date after Assemblies of God World Missions receives the report of misconduct, such report shall be conveyed by telephone and by letter to the superintendent of the district with which the minister is affiliated.

2) “Confidential file. A confidential file shall be submitted to the superintendent, conveying to him all information as it becomes available to the division. A final complete file shall be prepared under the direction of the field director [sic] of the field [sic] involved, and shall be presented to the district superintendent for his use in any action the district may take.

3) “Additional information. When in the judgment of Assemblies of God World Missions or the district involved, basic information is lacking (which information may be available at the site of the alleged misconduct), arrangements may be made for the gathering of such.”

Once these steps have been taken, the matter shifts to the jurisdiction of the charged missionary’s district. Related Resources

The complete “Missionary Discipline Policy” source document can be found at http://agwm.com/team/resources.html.


DISMISSALS/TERMINATIONS


Missionaries can be dismissed for conduct unbecoming an AGWM missionary. Procedure

An investigation of the issue(s) will be conducted as stated in the Missionary Discipline Policy document which can be found at http://agwm.com/team/resources.html.


DRIVERS


The hiring of professional movers/drivers for in-country moves is at the discretion of the field in accordance with the field’s established policy. Procedure

For requests and/or exception to policy, contact your area director, who will process the request. Related Resources

For policy governing drivers of STL vehicles, see the Speed the Light section.


EDUCATIONAL STUDIES


Missionaries may be approved for continuing education when it is related directly to field ministry and AGWM needs. The missionary will pay for all educational studies and can be reimbursed for approved study after successfully completing the course (grade “C” or higher). Missionaries authorized for educational studies with AGWM funds must agree to complete one additional four-year term. Should they terminate prior to completing that term, direct costs of education must be reimbursed to AGWM on a pro rata basis. The first $1,000 per year in educational expenses for those approved to pursue a doctoral degree will be personal expense. Educational expenses may include travel expenses for approved non-residential graduate programs. Missionaries authorized for educational studies with AGWM funds must agree to complete one additional four-year term. Should they terminate prior to completing that term, direct costs of education must be reimbursed to AGWM on a pro rata basis. If a missionary is unable to repay educational expenses from personal funds, class (51) funds will be used for repayment of the pro-rated educational expenses amount. Should class (51) funds be insufficient, then the remaining pro-rated amount will be made taxable income to the missionary. This does not apply if termination was due to physical or emotional incapacity of the missionary or his or her family (verified by a physician) or by the initiative of AGWM. Procedure

Begin the educational request process with the appropriate area director/ministry director (IM). Undergraduate, Graduate, and Doctoral Studies Missionaries may be approved for continuing education when it is related directly to field ministry and AGWM needs. However, the itinerating missionary must give first priority to raising the assigned budget. Applications will be considered on a case-by-case basis according to the Guidelines for Educational Studies. Continuing education begins with the recommendation of the missionary fellowship and the approval of the appropriate area and regional directors. The missionary’s respective regional office processes educational study requests for all degree-seeking programs, including doctoral studies. Approval for doctoral study is submitted by the regional director on the EC minutes for EC approval. The missionary should initiate the request for schooling by completing the Educational Studies Request form. The missionary will pay for all educational studies and can be reimbursed for approved study after successfully completing the course (grade “C” or higher). The head of household may request approval for a whole degree program. A spouse must request approval course by course, including the names of the courses to be taken, to avoid paying income tax on the education expense. Requests can be made by semester or by the year.


Correspondence Courses and Seminars A veteran or new missionary may be eligible to continue education through enrollment in Global University courses with account funds, ADP, without EC approval, if (1) AGWM receives a completed Educational Studies Request form and (2) approval is given by the appropriate RD. All seminar expenses must have approval even though a missionary has already received approval for college studies. This is an ADP expense.


EMPLOYMENT, SUPPLEMENTAL


Overseas missionaries who are heads of house and their spouses shall not engage in commercial or secular employment or salaried positions. U.S.-based missionaries, as well as those on itineration and personal leave, who are heads of house, shall not engage in commercial or secular employment or salaried positions (including churches and other religious organizations) outside their missionary assignment. Such missionary spouses may engage in other employment.


EQUIPMENT: HOUSEHOLD


Missionary funds may be used to purchase household equipment as needed up to the maximum. Missionaries moving within a country will not be entitled to additional household equipment benefits. Requests for household equipment funds retroactive for prior terms will not be honored. Procedure

Household Equipment Assistance Although missionary funds are designed for household equipment, it does not provide the full cost of setting up and maintaining household equipment on the field since most missionaries have equity in household equipment prior to appointment. Mid-Term Change of Field When an overseas missionary changes fields during a term, the Missionary Services manager will determine the financial amount for household equipment. The missionary should neither gain nor lose in finance or quality of furniture. If older items are replaced by newer items, the missionary should expect to pay for the improvement. Foreign Residences The following items related to overseas residences are classified as household equipment and are accumulated to the missionary’s taxable income and the household equipment maximum: portable cabinets and storage equipment, drapes and attachments, lamps, transformers, rugs and carpets, and desk, chairs, and other office furniture for equipping a home office/study. Items affixed to and permanently left in the residence are not applied to the maximum. This includes cabinets and storage equipment that is attached to the building structure, electrical and plumbing work, attached light fixtures, and generators. Household Maximums (Overseas and Stateside) The following maximums for missionaries will apply to supplement a missionary’s equity in his/her furniture and personal funds for the purchase of household equipment or the value of donated items:

First US based term - zero household - not eligible. Second and subsequent US/Foreign based terms - $4,000 family/$3,400 single. First Foreign based term (new and reappointed missionaries) - $6,500 family/$4,875 single.

Purchase of Household Equipment Prior to departures, funds may be withdrawn from the missionary’s account, ADP, for purchases in the United States or on the field. Disbursed household equipment money is personal income and subject to U.S. income and Social Security taxes. Personal and household equipment purchased for first-term missionary service becomes the property of the missionary vested over his/her first full term on the field. If the missionary should terminate his/her service before the end of the first term, a prorated portion of the first-term household allowance must be returned to AGWM.


Storage of Household Equipment on the Field While on Itineration Missionaries on itineration may be reimbursed for actual storage and handling expenses of equipment; however, every effort should be made to economically store equipment on the field with consideration to its safety and condition. If possible, missionaries should consider selling old or unused equipment rather than paying for storage and handling. Taxable/Tax Exempt Equipment With area director approval, missions funds may be used ADP to purchase the following items when they become a permanent part of the missionary’s foreign residence, without being accumulated to taxable income or household equipment maximums: alternators, cabinets, closets, generators, hot water heaters, light fixtures, water pumps, installation of water hookups, and installation of electrical hookups. The following items related to foreign residences will be accumulated to the missionary’s taxable income and to the household equipment maximum: portable cabinets and storage equipment, drapes and attachments, lamps, rugs and carpets, portable transformers. U.S.-Based Missionaries Standard housing allowance for U.S.-based missionaries includes an underwritten disbursement for mortgage/rental, utilities, real estate tax for homeowners, insurance (homeowners and renters), maintenance, and replacement of the household equipment. (See Housing for details.) Approval Process – Taxable/Tax Exempt Equipment

Area Director approval required. Only applicable to certain items that become a permanent part of the residence. Related Resources – Fitness Equipment

See separate Fitness entry.


EQUIPMENT: WORK


Work (ministry) equipment purchased with missions funds is the property of the mission (AGWM). Work equipment is neither taxable to the missionary nor considered part of his/her personal household equipment allowance. Repairs are personal if the equipment is not listed on the AGWM equipment inventory. Internet setup, including wireless and related equipment are covered from (00) ADP. Money obtained from the sale of missionary equipment must be immediately returned to the missionary’s account in AGWM. AGWM maintains an inventory of missions-owned work equipment assigned to each missionary. One-time-only non-equipment purchases must be reported if over $500 per item. Procedure

Work equipment is defined as goods that are ministry, technical, or construction in nature; are necessary for the missionary’s work; and are purchased with missions funds. Work equipment includes automobiles, camping equipment, electrical generators, copy machines, musical instruments used in the work, power and hand tools for special ministries, projection equipment, and sound system equipment. Work equipment also includes items provided through Speed the Light and Touch The World funds. Office equipment, when placed in an administrative office outside the home such as a Bible school office, will be considered work equipment; one example is office furniture. Internet charges are separate from the telephone bill and should be charged as a work expense. Unusually circumstances such as a satellite connection would need regional director approval. Office equipment for the home office is personal. Air conditioners for homes (missions-owned houses, apartments, and rented houses) are approved by the regional director on a case-by-case basis and considered taxable income. Water filter systems for homes (missions-owned house, apartments, and rented houses) are approved by the regional director on a case-by-case basis up to $400, ADP, taxable. A missionary must request approval from the appropriate area director before purchasing any work and institutional equipment. However, audiovisual equipment for itineration must be approved by the director of Mobilization. Disposition of Equipment Disposition of all missions-owned items and equipment must be made through written recommendation to the regional director by the missionary fellowship officers and the respective area director. Any vacated missions-owned or leased house or apartment (whether or not containing equipment) will be available to an authorized missionary. If the missionary is returning to the same field, missions-owned equipment may be safeguarded during itineration ministry. If this equipment is needed by others on the field (particularly the short-term replacement) and conditions warrant, it will be made available. Money


obtained from the sale of missionary equipment must be immediately returned to the missionary’s account in AGWM. These guidelines apply to the disposition of work equipment by terminating and/or retiring missionaries:

The ownership of work equipment with total current market value of $500 or less is personally retained by the missionary.

Prior to leaving the assigned area, missionaries are requested to sell or transfer missions-owned equipment in their possession with a market value of over $500 to another authorized missionary. Missionary fellowship committee and/or area director endorsement is necessary prior to this transaction.

The retiring/terminating missionary must make arrangements with the regional director for the sale or disposition of missions-owned equipment in his/her possession in the United States if it has a market value of over $500.

Institutional Equipment and Building Supplies Missionaries asked to take institutional equipment or building supplies to the field should raise funds to purchase and ship such equipment or supplies without affecting household equipment or freight maximums. Inventory of Equipment AGWM maintains an inventory of missions-owned work equipment assigned to each missionary. This inventory includes all work equipment items with a purchase price of $500 or more and the date and method of acquisition. Each missionary is asked to review and revise this inventory regularly. Approval Process

Up to and including $500 Missionaries on assignment overseas and stateside-based missionaries: At missionary discretion. Itinerating missionaries: Mobilization. $501 - $5,000 Per Item Missionaries on assignment overseas: T4 leader or AD if no T4 involved. $5,001 and Over Per Item Missionaries on assignment overseas: RD/IMD. Stateside-based missionaries: Regional office or international ministries office. Itinerating missionaries: Mobilization Director. Various Types of Equipment Air Conditioners: Regional director/International Ministries Director on case-by-case basis. Water Filter Systems: RD/IMD on case-by-case basis, up to $1,000. Work and Institutional Equipment: Area director/ministry director (IM) prior to purchase. Audiovisual Equipment (for Itineration): Mobilization Director. Disposition of Equipment Missionary requests through written recommendation to area director/ ministry director (IM).


Retiring Missionaries: May include regional director/International Ministries Director if equipment’s market value above $500.


EXCEPTIONS TO POLICY


Exceptions to policy are handled on a case–by-case basis. Approval Process

Contact the respective area director/ministry director (IM) to begin process of requesting an exception to policy


FINANCES: DISBURSEMENTS


Monthly Disbursements Monthly disbursement checks are normally processed around the 10th of the month with the exception of January, when it may be as late as January 15th, due to year-end financial statement closings. Advanced Funds AGWM allows missionaries and institutions to request work-related advanced funds. Procedure

Monthly Disbursements Monthly disbursement checks are deposited directly into the missionary’s Assemblies of God Credit Union (AGCU) account or other bank account as set up with AGWM Finances. Advanced Funds Funds can be advanced on a one-time-only (OTO) basis or set up as standard transfers or disbursements. Contact the respective area director to request advanced funds. For more information on transfers, see “Finances: Transfer of Funds” Approval Process Requests for advanced funds should be sent to the respective Area Director/Ministries Director.


FINANCES: FOREIGN CURRENCY


Illegal or black market financial exchanges are disapproved. AGWM expects all missionaries to exchange their personal and work funds at government approved banks or exchange services, except in countries where government tolerated or encouraged gray markets exist.


FINANCES: FUNDS FOR NATIONAL CHURCH


In fields with missionary representation, funds for the national work will be sent to the Missionary Fellowship treasurer, who will provide reports to AGWM. Procedure

These funds may be given, if authorized, to a national church treasurer to administer. A signed receipt from the recipient to an AGWM representative is required, and the use of these funds reported to the AGWM.


FINANCES: LARGE BALANCES IN MISSIONARY ACCOUNTS


Funds may be held in a missionary’s account for all personnel categories to provide a cushion against inflation, loss of commitment support, change of ministry, currency changes, unforeseen expenses, etc. Procedure

Fund balances may exceed, at times, a reasonable cushion. Large (00) balances are defined as more than $20,000 for couples and more than $10,000 for singles. In such cases, Missionary Fellowship leaders or area and regional directors may request that funds be transferred to other ministries, institutions, or projects where funds are needed. Willingness on the part of missionaries with such balances to provide funds unrelated to their own ministry would accomplish four things:

1. Meet urgent needs on the field. 2. Make a significant contribution to the extension of the Kingdom. 3. Underscore our understanding with the IRS and our donors that moneys in AGWM accounts are

not personal, but rather belong to the General Council. 4. Model the best traditions of Assemblies of God missionary generosity.


FINANCES: LOANS


AGWM provides loans in certain situations with a standard interest rate reviewed annually. The interest rates on all loans are subject to change. Loans can be for advancing funds before costs are incurred or can be taken out to cover expenses that have already been billed. Loans can cover some personal needs as well as ministry needs. Missionaries assigned to a hardship country or area may be eligible for a loan to purchase large quantities of food and clothing before departing for the field. The maximum amount is $2,000 per couple and $1,000 per single Procedure

Interest-bearing loans for personal needs include:

Advance purchases for food and clothing for missionaries going to hardship areas, class (11) Interest-bearing loans for approved ministry purposes:

Land and building projects, institutions and churches, class (67); or AG Financial Solutions (AGFS) project overruns; class (61)

STL vehicles or equipment prior to the STL funds being disbursed, class (14) Contact the appropriate area director/ministry director (IM) to make loan requests. AGWM Financial Services will set up a monthly payment plan—a monthly deduct from the missionary’s personal or ministry funds, whichever applies. Hardship Country or Area Advance/Loan These funds are considered a class (11) loan, to be repaid with interest from the monthly personal allowance after reaching the field. The minimum payment is $35 per month. This advance is not available until four months prior to departure for the field and is restricted to the purchase of food and clothing. Missionaries should contact their regional office if they feel their country qualifies as a hardship country.


FINANCES: MISSIONARY HOUSING FUND


In each regional office, a missionary housing revolving loan fund has been established specifically for the purpose of securing houses and apartments on the foreign field. Missionaries can apply for on-field housing related loans from the housing fund. Missionaries may not purchase housing or other real estate on the field in their own names. However, missionaries are encouraged to investigate the advantages of home ownership in the U.S. as a way to build personal equity. Procedure

Loans for on-field housing are considered on a priority need basis. Such loans are financed by payments to the fund, similar to mortgage payments. Proceeds from the rental or sale of missions-owned houses abroad, less expenses, will be deposited in full into the Missionary Housing Fund of that respective region to be used for its priority housing needs. Approval Process

Written request submitted to area director. Request is forwarded to regional office.


FINANCES: OVERDRAFTS


AGWM allows missionaries to overdraft certain classes in their account for personal or ministry needs. The differences between loans and overdrafts include the following.

1. The payback period for overdrafts tends to be shorter than the payback period for loans. 2. Some overdrafts are not charged interest. 3. Overdraft amounts tend to be smaller than loans. 4. Sometimes, monthly repayment plans are not set up for overdrafts because the total repayment is

expected within a few weeks. 5. Overdrafts can put an account into ADP status.

a. For veterans: Overdraft of $6,000 or over, for three consecutive months, or at regional/IM director’s discretion.

b. For new missionaries: Overdraft of $10,000, or at regional/IM director’s discretion. The AGWM Administrator will determine the longevity and amount of monthly deductions from the missionary’s personal allowance to recover personal debts incurred. Overdraft paybacks will have priority over raising other project funds or class (00) accumulations. Procedure

An overdraft in (00) can be moved to another class depending on the nature of the overdraft. The status of the account will be changed to ADP at the end of the following month. The (00) will not be allowed to go further into overdraft once the limit is reached. Overdrafts can be accumulated in a variety of ways, such as the following.

Class (04) Medical insurance (See Medical Advance) Class (14) Speed the Light, interest to be paid from missionary’s (00) for the life of the overdraft Class (23) Equipment maintenance, for advanced collision insurance and STL repairs. Class (61) – Building loans, restricted to only those projects dealing with land and buildings and

must be documented, with accountability being assumed by the following descending order:

o Missionary responsible for the project o Various accounts within the country/field fellowship entities being served o Field class (40) account o Other available or specified AGWM accounts

Overdraft paybacks will have priority over raising other project funds or class (00) accumulations. This is particularly true of the missionary assigned responsibility for the class (61) overdraft. Overdraft should not be considered for initial moneys for a new project, but rather to cover unexpected overruns or other shortfalls on existing projects in process.


FINANCES: REPORTING


Quarterly Reports Missionaries and institutions must submit quarterly reports on how funds were spent. Original Receipts Original receipts are to be submitted with all expense reports, except in the following situations.

1. When no receipt is available. 2. When originals are needed to be kept on the field due to government requirements, warranty

purposes, or hardship reasons approved by the EC. In these cases, additional information about the transaction is required, see Procedures.

Special Disbursement Report (SDR) Missionaries and institutions can request an advancement of funds. Such expenses are reported on the Special Disbursement Report (SDR), including original receipts. If the SDR is not submitted to AGWM in a timely manner, future requests for funds will not be processed until the outstanding SDR requirements are satisfied. Delinquent Reports SDRs and quarterly reports not completed within established IRS guidelines and AGWM time frames will be applied as taxable income. Additionally, funds disbursed in error and any overdrafts created by a transfer in error, but retained by the missionary, will be applied as taxable income. Those with delinquent quarterly reports will have the following discontinued.

1. Underwritten or ADP budget advances (89) funds, disbursements requiring an SDR, reimbursement of SDR or budget deficits.

2. After six months’ work funds will be cancelled; after nine months shelter advances (89) funds will be cancelled; after twelve months’ salary will be cancelled.

Those with delinquent SDRs, both missionaries and institutions/ministries, will not receive (1) further disbursements requiring an SDR, (2) one-time-only (OTO) budget advances; i.e., (89) funds, or (3) reimbursement of SDR or budget deficits, including special checks or wire transfers. If quarterly reports are not also delinquent, however, these accounts can still receive underwritten and ADP monthly budget funds. Missionaries can request an extension up to 60 days on SDRs providing for the reason for the extension is something out of the missionaries control. Valid reasons for extensions include circumstances such as the following.

Local disaster suspended work on project Emergency to missionary caused him to suspend work on the project Lawsuit suspended work on the project

Procedures

Quarterly Reports Fill out the quarterly report, attach original receipts, include beginning balances, funds received from all sources, expenses, and ending work funds on hand.


Reports must be received by AGWM on or before the 24th of the month to be processed in that month’s statement. The Missionary Reporting Program (MRP) can be downloaded free of charge and is the recommended reporting program for those with PCs. The iMission Pro (iMP) is recommended for those with Apple computers. When Original Receipts are not Available When no receipt is available, do the following.

1. For amounts under $75, record the amount in the cash log along with the purpose of the expense.

2. For amount over $75, provide the purpose of the expenditure in writing as well as a copy of the cancelled check (back and front) or bank credit card record showing the bill was paid, and attach this to the expense report.

Once the document is at AGWM, it will be forwarded to the administrator for approval to accept the expense without a receipt. If the amount is excessive, the administrator will contact the regional director. When Original Receipts are to be Kept On the Field When an original receipt need to remain on the field, a written statement, the missionary’s initials, date of the expense, and the quarter for the expense to be submitted must be noted on the document or receipt before a copy is made, indicating the original receipt will be retained. The purchase of a rubber stamp, although not required, may make this process easier. Missionaries in Eurasia, should check with leadership to see if they are in a country where original receipts are to remain on the field. Special Disbursement Reports (SDR) The missionary should itemize the expenditure of these funds and return a copy of the form to the appropriate accounting specialist, along with the original receipts/invoices.

SDRs are due within 90 days of receipt of funds for both U.S. and foreign-based. Reports and requests for reimbursement or funds must be received by AGWM on or before the 24th of the month to be processed in that month’s statement. If the funds requested are for work, buildings, Light for the Lost, Good News Crusades, or a field project, a copy of the itemized list of expenditures will be sent to the field treasurer or representative. An electronically submitted SDR is to be prepared, signed, scanned, then emailed.


Delinquent Reports For missionaries with delinquent quarterly reports due, disbursement of the work funds, shelter, and salary will be discontinued according to the schedule below.

Quarter Date Due Date Delinquent

Work Funds Cancelled

Shelter Cancelled Salary Cancelled

1st April 30 June 30 July 31 October 31 April 30 2nd July 31 September

30 October 31 January 31 July 31

3rd October 31

December 31

January 31 April 30 October 31

4th January 31

March 31 April 30 July 31 January 31

Contact AGWM Technical Services with downloading questions or Financial Services with reporting questions.


FINANCES: REVOLVING LOAN FUND


AGWM operates a revolving loan fund for field fellowships and missionaries for building projects. Each regional office operates a revolving loan fund for the region’s projects. Interest rates may fluctuate. Procedure

Contact the respective area director for current loan interest rates or to process a loan request for the AGWM or regional revolving loan funds. For a revolving loan fund specifically for on-field missionary housing, see Finances: Housing Fund. Approval Process

Contact area director/ministry director (IM) for loan interest rates or loan requests. Projects require national church leadership signatures.


FINANCES: TRANSFER OF FUNDS


Inter-account/class transfers are made on an ADP basis. Procedure

Inter-account/class transfers are made to expedite the accessibility of funds and to maintain proper accountability. Missionaries should contact their area director or regional office to begin a transfer of funds process. Automatic Transfers The following transfers can be made automatically without EC approval each time:

Transfers within an active missionary’s account from classes (00-20), (40-60) for general work-support funds for non-personal purposes, excluding classes (48) and (88).

Transfers of cash (one time only) from an active missionary’s account (00) to: o An approved project o An approved institution or program, revolving loan, or conference travel account, but only

within his or her country or area. o Another missionary other than a missionary’s own child, for work-support funds (00), but

only within his or her country or area. o A missionary associate other than a direct relative.

Transfers on a monthly basis from a missionary’s account to an approved institution or program, revolving loan, conference account, or area director; but only within his/her country or area.

Transfers to MK Accounts Missionaries may transfer funds to their children’s accounts with the approval of the respective regional director in consultation with the AGWM Administrator. This applies to the MKs in any category, such as:

MKs with approved missionary accounts MKs with approved missionary associate accounts MKs with approved MAPS assignment/accounts MKs approved for AIM trips

Transfers Not Allowed It is not permitted to transfer funds to a missionary’s (09) personal account from any General Council or AGWM ledger or sub-ledger account, including the missionary’s (00). Approval Process

Contact respective area director/ministry director (IM)


FINANCES: UNDERWRITTEN ITEMS


When certain items in a missionary’s account are underwritten, the missionary can receive funds for those items even when the account is in overdraft. All cash receipts are applied to underwritten items before ADP disbursements are made. Procedure

These items are underwritten on a missionary’s statement:

Personal allowance Personal work allowance Housing Children’s schooling Collision insurance Medical expenses Rent advances Security Speed the Light advance Missionary fellowship travel and automobile expenses (repairs, insurance, license, and up to 75

gallons of gasoline per month) Overdrafts are serious and limited, changing the missionary’s status from “underwritten” to “as designations permit” (ADP) when the limit is reached. Ultimately, overdrafts are the missionary’s responsibility to bear.


FITNESS


AGWM wants its personnel to be the fittest they can be in the context of their living conditions. Studies indicate that exercise helps people prevent many chronic diseases and achieve/maintain a healthy weight, enabling missionaries to best fulfill responsibilities and counteract the effects of stress and busyness. Missionaries may receive up to $2,500 per term as a fitness allowance, per unit, taxable, ADP, for the purchase of health and fitness-related items, including gym and health club memberships, equipment, and diet plans and programs. Expenditures that take the missionary beyond $2,500 in a given term required RD/IMD approval.


FOREIGN INCOME TAX


Each missionary will raise a small amount in faith promises to be transferred from his or her account to a special tax fund for payment of foreign income taxes. The amount transferred to the foreign tax fund is set by the EC (standard for everyone). The total amount to raise in commitments is based on the tax rate in the country and the estimated taxable income. Procedure

From this fund, foreign income and austerity taxes will be paid on behalf of each missionary on the field, up to $1,500 per year. Any excess will be paid from the missionary’s (00). The tax payments will be accumulated as taxable income to the missionary in the year paid. Related Resources

Contact Financial Services for further information.


FREIGHT, SHIPPING, AND BAGGAGE


It is recommended that missionaries purchase all household and personal equipment on the field. It cases when household and/or personal equipment need to be shipped to the field, the following apply.

1. Air freight shipments to and from the field require prior approval and must follow procedures in regards to weight and measurement. Special procedures apply to a change of field.

2. Cash in lieu of shipment (taxable) may be available to missionaries for specific purposes after all

initial freight bills are paid.

3. Each person is allowed an additional piece of luggage when the airline policy charges by the piece.

4. When a missionary exceeds the allowance maximum with AGWM funds, a loan will be set up in

his/her account.

5. The Freight Fund may be used to pay for drums, crating, overland freight, ocean freight, insurance, temporary storage, customs, and duty.

6. Excessive baggage for new three-year-term missionaries is not taken from the freight fund but is

a (00) expense.

7. A pooled Freight Fund is maintained by AGWM to handle all freight going to the field and related freight insurance expenses.

8. Two months prior to departure, missionaries may request an advance of funds or withhold cash

on the itineration report (IR) for freight-related expenses to the field. Freight and related expenses of personal items transported after the initial shipment are solely the responsibility of the missionary.

AGWM Missionary Services will assist with shipping. Procedure

AGWM recommends that, if possible, a missionary buy all household and personal equipment on the field. New missionaries may confer with missionaries on their assigned field to determine what can be purchased in that particular country. Air Freight to the Field Air freight shipments to and from the field should have prior approval from the Missionary Services manager. When air freight is used and the charge is assessed per pound, the missionary must measure the cubic feet in the shipment. If cubic feet are not reported, AGWM will multiply the maximum cubic feet allowance by the allocated dollar amount assigned to cash in lieu of cubic feet to establish a dollar maximum. Either this maximum or the actual expense will be allowed, whichever is less.


Cash in Lieu of Shipment After all initial freight bills are paid, missionaries who purchase equipment on the field will receive the unused freight allowance from the Freight Fund at the current rate. The cash may be used to repair, maintain, or purchase additional household equipment, or apply toward storage costs during itineration. Missionaries are not permitted to collect their freight allowance without reporting actual shipping expenses (i.e., a missionary cannot receive cash in lieu of freight and negotiate shipping for personal profit). Note: Cash in lieu is void if a container is shipped. Since missions funds for household equipment and other personal use is considered income, cash in lieu of shipment will be accumulated as taxable income. To provide an overseas tax benefit, these funds will not be disbursed until the missionary has been on the field at least two months. Change of Field during Term Overseas

1. When the missionary’s assignment requires a change of fields during a term overseas, the freight, insurance, duty, and other actual costs will be charged to class (00), ADP. The maximum freight expense available is 570 cubic feet (family) or 428 cubic feet (single).

2. If the missionary returns to the United States to raise a new budget prior to transferring to the new field of assignment, the maximum freight allowance to ship to the United States is charged to class (00), ADP. This maximum allowance is 241 cubic feet (family) or 181 cubic feet (single).

Change of Field While on Itineration Missionaries approved to change their field of service while on itineration will be allowed to ship a maximum of 570 cubic feet (family) or 428 cubic feet (single) from the Freight Fund. This amount combines both shipping from the former assignment directly to the new assignment and shipping from the United States to the new assignment. Excess Baggage by Air to and from the Field AGWM recognizes the need for excess baggage when traveling to and from the field. Therefore, each person is allowed an additional small piece of luggage when the airline policy charges by the piece. Missionaries must report to AGWM the cubic feet of their shipment home by surface or air. NOTE: Almost all airlines use the 44-pound (20kilogram) baggage limit on the first plane change out of the United States. The overweight will be charged by the pound (or kilogram) at that point. Expenses Over the Allowance Maximum When a missionary exceeds the allowance maximum with AGWM funds, a loan will be set up in his/her account. A deduction of $35 per month (or more if needed) will be made from the missionary’s personal allowance to clear the loan and interest during the current term on the field. A 10 percent annual interest rate will be charged on the unpaid loan balance in the missionary’s account, class (13). This money will be applied to AGWM administrative expenses. Freight Allowance Maximum The Freight Fund may be used to pay for drums, crating, overland freight, ocean freight, insurance, temporary storage, customs, and duty. This fund also may be used for actual expenses related to the missionary’s initial personal shipment to the field, not to exceed the following: Family

First term—570 cu. ft. Additional term—241 cu. ft.

Single

First term—428 cu. ft.


Additional term—181 cu. ft. NOTE: One cubic foot is 12 x 12 x 12 inches. One 55-gallon drum is equal to 12 cubic feet. Excessive baggage for new three-year-term missionaries is not taken from the freight fund but is a (00) expense.

Family with children—$2,500 excess baggage Couple—$1,500 excess baggage Single—$750 excess baggage

Freight and Freight Insurance Fund A pooled Freight Fund is maintained by AGWM to handle all freight going to the field and related freight insurance expenses.

1. The Freight Fund applies to all Appointed General missionaries. It does not apply to SA, SP, or any U.S.-based missionary personnel. The cost of shipping will come from their (00), ADP, up to set maximums.

2. All appointed missionaries on itineration are required to raise cash to contribute to the Freight Fund at the current rate per cubic foot allowance maximum (includes insurance).

3. A missionary may obtain coverage through the Freight Fund by contacting the appropriate Missionary Services specialist prior to shipment. The missionary will work with the Missionary Services specialist regarding the maximum allowance for their respective region. These are considered on a case-by-case basis, ADP.

4. Overvaluation of items is unacceptable. Missionary Services will determine if items have been overvalued.

5. Since AGWM freight insurance is self-funded, transit insurance coverage will be limited to personal effects and general household goods. The maximum amount of insurance available through AGWM is $15,000 for personal items and $15,000 for work items. Insurance cannot be provided for valuable fine-art items such as antiques, artwork, collectibles, furs, skins, and silver. Such items shipped to or from the field must be insured through a commercial insurance company at the missionary’s expense. Additional transit insurance on work items can be obtained through a commercial company with the premium taken as an (00) expense.

6. Receipts are necessary for freight, travel to the field, and itineration fare funds. SDRs are sent when funds are advanced.

Prior to Departure Two months prior to departure, missionaries may request an advance of funds or withhold cash on the itineration report (IR) for freight-related expenses to the field. An SDR will be sent to the missionary to use in reporting how those funds were spent. Freight and related expenses of personal items transported after the initial shipment are solely the responsibility of the missionary. If AGWM receives a freight bill initiated by a missionary, it will be charged as a personal expense. Reimbursements Missionary Services handles the reimbursement of moving expenses and approved work equipment, and recommends policies to AGWM. (All reimbursable expenses are to be documented by receipts, with the exception of freight-related expenses of $75 or less.) Area and regional directors and the administrator serve as resource persons.


Relocating in Assigned Country If the missionary has prior area director approval, reasonable moving expenses incurred in changing locations on the field will be charged to class (00), ADP, as a business expense. Shipping Three things should be kept in mind when shipping items to the field: unpredictability of shipping schedules, cost of freight, and handling and shipping limitations. All initial freight, duty, and related expenses to the field of assignment are to be reported to AGWM. Shipment for Other Missionaries A missionary who ships items for another missionary is responsible for obtaining a list including cubic feet, values, and the proper designations (either work or personal items) for each shipment. The cost of personal items taken to the field for other missionaries should be collected from the missionaries. AGWM does not transfer these amounts between missionaries’ accounts. Transfers for institutional or Speed the Light items may be handled through AGWM. Shipment of Work Items The freight allowance includes approximately 25 cubic feet for general work items such as tools, office equipment and supplies, crusade materials, musical instruments, and books. Shipment of work items above this amount will be charged at personal expense unless the missionary has prior AGWM approval and funds were raised for shipping and insurance costs. Shipment to Language School from the United States When the missionary goes to language school overseas, essential seasonal clothing and personal effects may be shipped air freight; however, excess baggage is limited to five bags per person (over what the airlines allows). The expenses will be charged to class (00), ADP, and will not be accumulated against the allowance maximum. Freight costs for nonessential goods will be charged as a personal expense. This freight becomes part of the shipment (if freight fund is allowed) and is counted in the cubic feet allowance or (00) according to the allowance maximum of five bags per person over and above what the airline allows. Shipment to the Assigned Field from Language School Excess baggage related expenses of appointed personnel from language school to their assigned field will be paid from their (00), ADP, and accumulated against the allowance maximum. Shipment to the Field by Container The missionary should obtain permission from AGWM through the Missionary Services manager before making a container shipment and/or purchase. Sometimes the cost is less by container than by break bulk; however, each port and each country is different. Therefore, containers will be evaluated prior to release of shipment. A container, which averages about 1,100 cubic feet, should be more than one-half full to justify this type of shipment. Shipment to the United States For MIR Assignment, Resignation, Termination, or MK’s Final Trip from the Field A missionary returning to the United States because of resignation, termination, MIR assignment, or an MK’s final return trip to the United States may request, from account class (00), ADP, freight-related expenses not to exceed shipping costs for 48 cubic feet per family member. Costs above the maximum will be personal expense and cash will not be granted in lieu of freight. For Medical Reasons A missionary returning to the United States for medical reasons will not be reimbursed for freight-related expenses. When a missionary will be spending a lengthy time in the United States for medical reasons, an exception for freight allowance may be made pending approval by the Missionary Services manager.


The missionary is responsible to use the most acceptable and economical method of shipping available. For Regular Itineration Cycle The missionary’s shipment to the United States for normal itineration may not exceed 12 cubic feet per family member. All freight costs will be charged to class (00), ADP. Expenses above the allowance maximum paid by AGWM will be charged as a personal expense. Cash will not be granted in lieu of freight expenses. For Retirement The maximum freight allowance for returning to the United States for retirement is 570 cubic feet (couple) and 428 cubic feet (single). Retirement shipment home is a (00) expense, ADP. For Those Resigning After a Minimum 20 Years of Service Appointed missionaries, when resigning after 20 years of service, can ship to the US a maximum of 200 cu ft. per person (00). If no work funds are available, the Freight Fund can cover up to a max of 96 cu ft. per person. Stateside Relocation Several authorizations are required for stateside relocation.

1. The Mobilization director will authorize new and veteran missionaries moving within the United States for itineration advantages.

2. The appropriate regional director will authorize missionaries moving to an assigned U.S.-based ministry.

3. The International Ministries director will authorize the moving of missionaries assigned to the ministries in the International Ministries group.

Storage in the United States During Language School While in language school, a missionary may store equipment and tools in the United States. These storage expenses will be charged to the Freight Fund and will be accumulated to code (97). This is only for items that will be shipped overseas, not for personal storage. Surface Parcel Post Items mailed surface parcel post are at personal expense and not subject to reimbursement. However, if the missionary qualifies for cash in lieu of shipment, reimbursement for surface parcel post is allowed.


FUND-RAISING/ITINERATION: OVERVIEW


Mobilization oversees missionaries throughout their fundraising process and gives Final Clearance for departure to the field. One step toward Final Clearance is Financial Clearance. Financial Clearance to go/return to the field is given when AGWM has recorded signed commitments and cash sufficient to cover the total missionary budget. AGWM requires all missionaries, stateside and overseas, to itinerate every four years (after three years for first-term missionaries), receive a new budget, complete physicals, and attend Missionary Renewal. Missionaries must notify the respective DMD for approval prior to holding a series of meetings (more than two services) in a district. Missionaries who are in the U.S. for reasons other than Itineration, must receive approval from Mobilization to perform fundraising activities. Timely reporting of all donations is required for appropriate tax receipting. Commitment Form Missionaries should use the commitment forms provided by Mobilization when collecting commitments or cash offerings from donors, and should not create their own forms. For more information about commitment forms see: “Fund-Raising/Itineration: Promotions and Communications” Procedure

Itineration is a period of time when a missionary focuses his or her attention on raising a budget, completing health clearances, visiting supporting churches, and seeking new contacts for both prayer and financial support. Itineration replaced the term deputation due to understandability. Describe the purpose for visiting churches with that term or with phrases such as “traveling to raise funds,” “bringing missions awareness to our churches,” “traveling to build prayer support.” Use of the term furlough is discouraged; the term means “leave of absence” and thus is not accurately descriptive of itineration. Method of Raising Support

1. Donors promising monthly support to a missionary should complete and sign an official AGWM commitment form and send it (hard copy, digital, or fax) directly to AGWM. Only official AGWM commitment forms will be accepted for computer posting.

2. The commitment will be recorded in Mobilization, who will mail a commitment certificate with the missionary’s photograph to the appropriate district missions director (DMD) to sign and send to the supporting church. Commitment certificates are sent to individuals only upon request.

3. Financial clearance is given when AGWM has recorded signed commitments and cash sufficient to cover the total missionary budget.

4. A donor listing is available from Mobilization.


Cash Budget A missionary’s cash budget covers the initial expenses of fare, freight, duty, and equipment. These funds may be supplied by offerings from churches, contributions from individuals, and accumulated support from incoming commitments. AGWM Mobilization Relationship to Assemblies of God World Missions While in the United States, missionaries should relate to their regional director for matters concerning overseas ministry and to the Mobilization director for itineration matters, which includes any relationships with General Council departments, districts, churches, and parachurch agencies. Mobilization maintains an up-to-date record of each missionary’s itineration progress. Members of the EC and the missionary’s DMD receive copies of this report each month. Relationship to the General Council Appointed or approved missionaries, as credentialed ministers and members of the General Council, may itinerate anywhere in the United States. However, it is advantageous for them to have services in their own districts and other areas where they are best known. Relationship to the District

Cooperation/Communication Itinerating missionaries should work closely and cooperatively with their home district’s DMD to help strengthen its missions program. It is also the responsibility of itinerating missionaries to fully cooperate with each district’s missions program as well as any other ongoing programs, particularly in their home district.

Fund-Raising The itineration cycle is designed for fund-raising. Normally, fund-raising should not be done during a term of overseas service. When fund-raising from the field is essential, the Mobilization director may issue approval after contacting the missionary’s district office. Some districts require a percentage of itineration offerings received while in that district. A standard amount is 2 percent, but contact the Mobilization director’s office to find out if a certain percentage is required by your district. Then send that percent of total itineration receipts from the district’s churches to that district via the DMD’s office. Relationship to Pastors and Churches Churches issuing tax receipts to donors cannot legally contribute to missionaries or their work unless one of the following conditions is met:

The church transfers responsibility for administrative control to AGWM through the receipting process.

The church maintains administrative control of the funds if it does not receive an official General Council receipt. Most churches are not able to do this.

The church considers the contributions as taxable income to the missionary. Timely reporting of all donations is required for appropriate tax receipting. AGWM policies and procedures in this area have been carefully established to conform to all the laws that affect the missionary, AGWM, and the local church. Any departure from these policies and procedures can compromise AGWM’s position or that of our supporting churches.


Relationship to Other Missionaries The itinerating missionary should remember that other missionaries will minister in the same churches and should contribute to a favorable atmosphere for a continuing world missions emphasis. Relationship to Parachurch Agencies Normally, AGWM relationships with parachurch agencies are maintained and nurtured by the Mobilization director. When a missionary needs to contact a parachurch group, it should be done after consulting with the Mobilization director. Nationals Visiting the United States National’s visiting and/or fundraising in the U.S. see “Nationals: Visits to U.S.A.” Exceptions to Policy – Regular Itineration Cycle

Exceptions must be approved by the Executive Committee. Related Resources – Commitment Support

Contact Mobilization for detailed information. Related Resources – Cash Budget

See Fund-Raising/Itineration: Expenses for details. Related Resources – Going on Allowance

See Compensation for details.


FUND-RAISING/ITINERATION: CYCLES


After World Missions Board (WMB) approval, new missionaries can begin itineration. Missionaries who have completed their field assignment will be eligible to return to the U.S. for a 12-month itineration cycle. Stateside-based missionaries take regular itineration cycles like overseas-based missionaries. Missionaries on itineration are required to participate in MR during their itineration cycle, or at least once every five years. See “Missionary Renewal”. Procedure

Regular Itineration Cycle Missionaries who have completed their field assignment will be eligible to return to the U.S. for a 12-month itineration cycle. This is called a “regular itineration cycle.” Veterans—Subsequent Itineration

1. One year prior to itineration, the missionary will receive an itineration scheduling packet with helps in preparing the scheduling of services

2. Nine months prior to the missionary’s return to the United States, the itineration specialist sends a CD to the missionary. The forms must be completed before returning to the United States. Some missionaries in sensitive areas will receive their forms after returning to the States; their forms must be completed and returned during the first month of itineration.

a. Pre-budget forms should be filled out with the help of the area director. The compliance review specialist will then prepare a budget to be approved by the regional director and the Mobilization itineration manager. Projects and work budgets require regional director and EC approval before being listed on the pre-budget form.

b. The anticipated arrival form is sent to Missionary Services, which in turn routes it to

Financial Services, Mobilization, and other responsible entities.

3. The missionary preparing for an itineration cycle should communicate with the MF moderator or area director regarding the timing. The allotted term should be completed unless an authorized cause justifies early departure from the field. Some missionaries may be asked to stay beyond the normal term if needed.

4. After the missionary arrives in the United States, the itineration specialist sends an itineration

packet with an itineration CD, receipt books, commitment forms, and commitment list to be purged.

5. The missionary should contact the appropriate Missionary Services specialist and regional office

in AGWM upon arrival to inform them that he/she is in the United States and to report any further address changes.


6. During itineration:

a. The missionary’s commitment list should be purged in the first three months, per EC requirement.

b. Medical clearance for all members of the family returning to the field should be completed no later than the sixth month of itineration. Medical clearance will be given through the regional or International Ministries office. Missionaries are required to obtain a letter from their primary care physician prior to completing itineration. The letter should communicate that the missionary and members of the family have completed medical exams and are released to return to the country of service. If adequate facilities are available on the field, these medicals may be done prior to returning to the U.S. Facilities must be approved by that region, and the letters from the doctor must be in English or translated into English. A Medical Exam Report is available on Member Care Online to facilitate this process.

c. Three months before departure to the field, the missionary will receive a field packet from Missionary Services that includes information relative to the field, budget instructions, and various other forms.

d. The itineration manager and itineration specialist will work with the new missionary or veteran regarding final clearance. For details, see Itineration: Final Clearance to the Field.

e. When a new missionary or veteran has an invitation or an opportunity to take a trip overseas during itineration, it has to have prior approval from the regional director and Mobilization director.

Other Itineration Cycles Three-Month Extension If a veteran missionary requires up to a three-month extension (for budgetary or other reasons), he/she should contact the appropriate itineration specialist to request the approval. The itineration specialist will consult with the itineration manager and regional director as needed. An extension for budgetary reasons will be considered only if the missionary has maintained a minimum of eight services monthly during itineration and has made satisfactory efforts to raise his/her budget. Budget Shortfall If a missionary does not raise the total budget within the scheduled time plus one three-month extension, further extension requests will go to the EC for consideration. If budgets are not raised, only the regional director can approve who will return to the field ADP. Senior Active (RS) The itineration cycle for Senior Active (RA/RS) missionaries is up to four months every two years under the following conditions.

1. The last full year itineration cycle to be completed before or during age 66. 2. A missionary who takes a full one-year itineration cycle prior to reaching the Senior Active

(RA/RS) status is obligated to complete two years on the field before being eligible for the four-month itineration cycle. Eligibility for each subsequent four-month itineration cycle requires two years of field ministry.

3. Only one month of vacation time can be attached to a four-month itineration cycle. 4. Contingent on renewal of Senior Active (RS/RA) work agreement. 5. Missionaries with the status of Special Assignment (SA) and Specialize Service (SP) to follow the

same pattern. 6. Other conditions not listed above to be determined in consultation with the respective regional

direct or other supervising EC members and the Mobilization Director.


Special Events Affecting Itineration Cycles General Council Attendance

1. Veteran missionary may attend General Council. It is expected that they shall participate in the missionary parade or program. Expenses will be paid ADP. However, a veteran missionary may not attend more than once in four years. Exceptions to this may be made for U.S.-based missionaries who are assigned to publicity or promotions work.

2. New missionaries should not attend General Council due to budget and fund-raising constraints. However, if they do attend, all expenses, including travel to and from the council, will be personal, unless AGWM requests their attendance.

3. Reappointed missionaries may attend General Council with expenses covered from their (00) only if sufficient funds are available.

4. Missionaries who are in the United States for medical reasons are not permitted to attend General Council.

5. Activity fees for children will not be reimbursed. 6. General Council expenses for children beyond high school age will not be reimbursed from

missionary accounts. Missionary Renewal (MR) Missionaries on itineration are required to participate in MR during their itineration cycle (or once every five years for those on shortened itineration/term cycles). As an exception, a missionary may attend more often upon the request and approval of the regional and Personnel and Member Care directors. Requests to be excused from MR will be considered on a case by case basis by the regional director in consultation with the Executive Director. Missionary Training (MT) New missionaries who attend MT are allowed to travel for itineration/fund-raising services held during that time. They can travel whatever is a reasonable distance for services and still attend all Missionary Training sessions. Temporary Return Trip to the Field When a missionary temporarily returns to a field for ministry while the family remains in the United States, special arrangements for family finances will be made at the discretion of the AGWM. Such arrangements will only be made, however, if the missionary’s return to the field is at the request of AGWM. Shortened Itineration

1. A shortened itineration period is an exception to policy. It is an occurrence of up to four months of itineration in the U.S., generally following 24 months on the field.

2. The Executive Committee shall approve shortened itineration periods as exceptions to policy on a case-by-case basis. One approval shall not constitute precedence for future itineration periods. Exceptions to the normal itineration period can be considered after a missionary completes his/her first full term.

3. Freight allowances for missionaries approved for shortened itineration must be approved by the Missionary Services manager.

Approvals

Projects and Work Budgets Before listed on the pre-budget form

RD/MD EC approval


Overseas Trips During Itineration New missionary or veteran receives an invitation or has an opportunity to take a trip overseas during itineration

Must have prior approval from the regional director and Mobilization director.

Itineration Extensions For a three-month extension:

Missionary contacts appropriate itineration specialist Itineration specialist consults with itineration manager and RD as needed

If total budget still not raised, further extension requests will go to the EC for consideration. If budgets are not raised, only the regional director can approve who will return to the field ADP. Related Resources – Veterans Subsequent Itineration

See Itineration: Final Clearance to the Field


FUND-RAISING/ITINERATION: DESIGNATED OFFERINGS


Donors may designate which missionaries or ministries should receive their donations. They may designate donations to a specific missionary, institution, or project. Missionaries may receive designated offerings (or donations) as support offerings and as Special Personal offerings. Special personal offerings may not be solicited. Five (5) percent of all support offerings are transferred to the General Emergency Fund. The General Council issues tax receipts for all offerings sent to AGWM, therefore individual donors may receive a tax deduction for donations to AGWM associates and ministries. When donors give funds directly to associates or send funds directly to the field (“Given Direct” offerings), the recipient must report the amount along with the donor information to AGWM so the donor can receive a tax receipt. Procedure

Support Offerings After 5 percent has been transferred to the General Emergency Fund, the remaining 95 percent is credited to the appropriate account. The missionary receives a monthly listing of the names, addresses, contribution amounts, and total year-to-date contributions of each donor. Special Personal Offerings Offerings intended as gifts for individual missionaries on special occasions, such as Christmas, birthdays, anniversaries, or for personal items and emergencies, should be designated special personal (09) offerings. These offerings are forwarded to the missionary, as taxable income, in addition to the regular compensation allowance up to the maximum per calendar year (couples - $12,000; singles - $10,200). These offerings may not be solicited by the missionary. The amount of money a missionary receives in special personal offerings and accumulated against the account maximum must be limited to conform to IRS regulations. All special personal offerings, class (09), in excess of the maximum will be credited to the missionary’s account, class (00), for use on approved missionary expenses. Given Direct Offerings “Given Direct” offerings refer to funds that are given directly to the missionary or to the field, therefore the funds do not go through the AGWM receipting process. The General Council issues tax receipts and missions credit for all offerings sent to AGWM. In order for “Given Direct” offerings to receive tax receipts and missions credit, the missionary must report such offerings to AGWM on the next quarterly report as income. It is imperative to report “Given Direct” offerings within the same tax year received.


FUND-RAISING/ITINERATION: EXPENSES


All expenses are to be recorded. Specific expenses are to be accounted for as outlined below. When the missionary uses a personal (non-STL) vehicle, business mileage reimbursement may be withheld from itineration offerings. If an STL vehicle is used, only actual fuel expense is reported. A missionary on shortened itineration will not be reimbursed for car rental for the entire itineration period. Field Expenses During Itineration An itinerating missionary may not withhold offerings and send funds directly to the field. All disbursements to the field must be made through AGWM accounts. Expenses (ADP and underwritten) incurred before leaving the field are not reimbursable from itineration offerings. Procedure

Telephone The telephone is one of the major tools of missionary itineration ministry. The cost of long-distance calls related to itineration may be withheld from offerings and reported on the itineration report (IR), or may be reimbursed from the missionary’s account with approved documentation. Travel Motor Homes A missionary using a personally owned camper or travel trailer for overnight lodging may claim $22 per night in lieu of hotel/motel costs (single or family), plus actual parking fee with receipts. Missionaries using travel trailers or motor homes may withhold 5 cents per business mile above the standard auto allowance rate. Personally Owned Vehicles When the missionary uses a personal (non-STL) vehicle, business mileage reimbursement may be withheld from itineration offerings. Business miles are defined as “miles directly connected with missionary itineration ministry and necessary to reach locations of missionary service.” See Vehicle: Mileage and Allowances for more information. If an STL vehicle is used, only actual fuel expense is reported. Public Transportation When traveling on business by public transportation, the itinerating missionary may use itineration offerings and report the expenses on the monthly IR. Receipts for such travel must be attached. Rental Vehicles (Not RVs) Vehicles other than RVs can be rented while on itineration under the following conditions:

Return to the States Missionaries returning to the U.S. for itineration are allowed up to one-week car rental while seeking a personal vehicle. The cost will be charged as taxable income.


Weekend Ministry If a missionary flies to another city for ministry and needs to rent a car, he/she may do so and be reimbursed for the actual car rental cost and gasoline expenses. The cost is not taxable income, and no mileage can be claimed.

Hometown If a missionary decides to rent a car in his/her hometown (which is not allowed as a work expense) instead of driving a personal vehicle for ministry, only mileage can be claimed (as if driving a personal car), and he or she must pay all expenses personally with no reimbursement for the rental or gas costs. Shortened Itineration Because the automobile allowance is already provided in the itineration allowance and the reimbursement mileage rate should adequately provide a rental car for a missionary, a missionary on shortened itineration will not be reimbursed for car rental for the entire itineration period. Equipment Missions funds up to $1,000 per itineration cycle may be used to purchase equipment for itineration purposes such as:

Projection system (video projector) Display equipment (display boards, etc.) Monitor/player (DVD player) Coffee table books that illustrate the country of assignment Accoutrements that will enhance the display

This does not include giveaways or work equipment like cameras or computers. Field Expenses During Itineration If a missionary on itineration is obligated for the support of work on the field, arrangements may be made with AGWM to meet such needs through surplus funds once the cash and commitment budgets are raised in the missionary’s account. A missionary may, with prior documented approval by regional director/IM director and Mobilization director, purchase a portion of his or her equipment at favorable rates while on itineration using funds from itineration offerings or the (00) account. Related Resources – Housing

Please refer to the Housing section for specific information related to itineration housing expenses.


FUND-RAISING/ITINERATION: PROMOTIONS AND COMMUNICATIONS


There are a number of items that can be covered from (00) to assist with fund-raising. Missionaries should use the commitment forms provided by Mobilization when collecting commitments or cash offerings from donors, and should not create their own forms. All printed materials must bear Assemblies of God identification for expenses to be reimbursed from the missionary’s account, with the exception of sensitive countries. All printed promotional materials paid for from the missionary account must include one of the following: the AGWM logo; the words, “AG World Missions”, “Assemblies of God World Missions” or “AGWM” on the materials. Missionary Associates materials must contain the wording Missionary Associate somewhere on their printed material. Only those serving in sensitive areas are not required to have this logo or wording on their materials. Missionaries are expected to send newsletters at least quarterly to their supporters, with at least two newsletters per year in hard copy, informing them of activities and needs on the field. Newsletters should bear the Assemblies of God name and/or emblem. Procedure

Promotional Materials The following items can be covered from (00) missions funds to assist with itineration. 1. Printed Materials/Digital Development Expenses-$1500 max per fund-raising/itineration cycle

a. Prayer cards b. Stationery and other printed materials c. Video production-such as filming, editing, and producing d. Website development and design e. Development/template expenses for newsletters, e-communications, and e-branding

2. Itineration Equipment/Display/Presentation Expenses-$1000 max per itineration cycle a. Media equipment for presentations (not including cameras, computers/tablets and

smartphones). b. Items for display table and presentations-such as banners with or without banner housing,

DVDs, thumb drives 3. Other promotional helps

a. Missionary profiles-standard charge to missionaries b. AGWM commitment forms c. Newsletters and website maintenance

For further explanation on promotional items, see below.


Commitment Forms Mobilization provides missionaries with commitment forms for fund-raising purposes. Information provided by donors on the commitment form supplies Mobilization with the monthly commitment amounts or one-time-only cash offerings that the missionary has raised. Missionaries should keep a supply on hand and order more as needed. In order to maintain consistency, missionaries should not create their own forms; however, missionaries may personalize the commitment forms by adding their name, account number, ministry and photograph (long form) to the forms they are provided as a legitimate itineration expense. Using Commitment Forms:

Commitment forms are not attached to or printed on prayer cards. Permission is given by the local pastor before commitment forms are distributed to the

congregation. Commitment forms collected are given to the pastor or missions committee of the local church for their records and decision.

Total individual commitments received are not considered official commitment support from the church until the pastor or missions committee renders an official decision regarding the church’s commitment in terms of financial support.

Names from the congregation of a local church are not to be added to the missionary’s mailing list without express approval by the pastor or missions committee.

Note: Expenses to personalize commitment forms will be reimbursed if the above conditions of use are followed. Missionary Profiles and Publicity Photographs The Mobilization Department will prepare a profile for each itinerating missionary. Missionaries will be charged $125 from (00) for the preparation of profiles. This charge will be made at the beginning of each itineration cycle. Newsletters/Communications and Website Maintenance Missionaries are expected to send newsletters at least quarterly to their supporters, with at least two newsletters per year in hard copy, informing them of activities and needs on the field. This encourages local church involvement. One copy of each newsletter is to be sent to Mobilization for content and monitoring. Newsletter-related expenses include postage for newsletters, special communication requests from supporting churches, and website related expenses such as Web hosting, podcast/video blogs, and web site maintenance. Audiovisual Presentations Well-produced, brief, and self-explanatory multimedia presentations using charts and graphics with realistic footage from the field are effective in itineration ministry to inform and inspire the local church. Electronic Media Electronic media provides good exposure for missionaries on itineration. Solicitation of funds over radio or television, however, should either be avoided or approved in advance by the Mobilization director. Windows Churches often give missionaries a window of time (such as three, five, or ten minutes) in lieu of a whole service in which to communicate with congregations. It is beneficial to have a concise presentation ready for such opportunities.


Expressing Appreciation In the busyness of ministry, make time to communicate appreciation for financial and prayer support. Don’t depend only on the quarterly newsletter. Be innovative with thank-you cards, phone calls, and e-mails with no hidden agenda. Personalized AGMD Web Page The AGMD website includes the capability to set up a personal Web page to which you can direct pastors, missions committees, and laypeople. This gives the missionary greater opportunity to share his or her ministry at a leisurely pace. Promotion Materials Available from AGWM for Churches Each year a catalog is produced by the Mobilization Department to facilitate the distribution of AGWM products and resources in English and Spanish at affordable prices. Annual theme materials include printed promotions such as banners, posters, bulletin covers, placemats, and novelties, as well as musical DVDs and orchestration, children’s activity books, and missions awareness DVDs for children and youth. Regional brochures, booklets and the Heroes of the Faith series are always timely. The TouchScreen DVD is available on a renewable one-year subscription basis with monthly updates. Mobilization will provide catalogs free of charge. Senders Fund Account Regular appeals are made to churches for monthly faith promises and special offerings to the Senders Fund account. The funds will be allocated at the discretion of AGWM in an effort to expedite a candidate’s timely departure to the field. The amount of assistance varies according to availability. Copyrighted Materials AGWM produces some copyrighted materials, such as the annual music video. These materials may be used in the local church as produced, but should not, in part or in whole, be used by other ministries, churches, or individuals for their promotions and videos. Websites Expenses for the personal websites of individual missionaries are not reimbursable (with the exception of Northern Asia due to security issues), but web hosting is provided for missionaries via AGMD (see above). “World_View” Gift to Supporters Missionaries may give gift subscriptions of the AGWM magazine "World View", to donors under the following conditions. 1. Gift subscriptions are limited to 10 per missionary unit, (00) expense. 2. The missionary's account cannot be ADP. 3. More than 10 subscriptions require area director approval and documented as an AM minute on the

regional director's/International Ministries Director’s agenda.

Related Resources – Personalized AGMD Web Page

See the AGMD section for details on the AGWM Missionary Directory.


FUND-RAISING/ITINERATION: REPORTING AND RECEIPTING


Every itinerating missionary is required to monthly submit to AGWM an itineration report (IR). A receipt must be written for each cash offering given directly to a missionary. All offerings received both during itineration and while on the field should be considered work (00) funds unless otherwise specified by the donor. All missions offerings and special personal offerings received directly must be receipted by the missionary and reported to AGWM on an IR or on a QR if on the field. Special personal offerings are accumulated as taxable income. Any funds received over the approved maximum will automatically transfer to (00). AGWM cannot receive or forward offerings for persons or projects not under its administrative control. Each month the itinerating missionary must send to the DMD of the districts in which he or she has itinerated a report listing the churches where meetings were held and the amount of the offerings. The percentage of offerings, if required by the district, should be enclosed. Field Expenses During Itineration Field expenses incurred prior to and during itinerating should be reported through the normal financial reporting method, instead of being reimbursed from itineration offerings. Procedure

Missionary Receipt Books Itinerating missionaries will be issued offering receipt books. The receipts are in triplicate: one copy for the donor, one for AGWM, and one for the missionary’s records. The receipt a missionary issues to a donor is a temporary acknowledgment of a contribution. An official income tax receipt is sent to the donor from the General Council of the Assemblies of God on the basis of the missionary’s monthly IR. Reporting, Receipting, and Credit The Itineration Report

1. Every itinerating missionary is required to submit to AGWM an itineration report (IR), monthly and include these items:

a. A copy of each offering receipt written that month. b. The amount of new offerings to be deposited in his or her account (figured by deducting

travel and other expenses from gross receipts). c. A copy of the district report. d. Original receipts for airfares, lodging, meals, and other items requested on the IR while on

missions business. Note: A receipt is required for any expense of $75 and above and for a hotel expense regardless of amount.

e. Receipts of approved equipment or goods purchased with itineration offerings.


f. List of equipment or goods received from donors. Prior approval from regional director is needed.

g. Funds sent with the IR will be deposited to the missionary’s account for fare, shipping, duty, equipment, projects, and other authorized expenses.

2. If an offering is received from a union of churches or citywide missions convention using a central treasurer, the missionary should show the donor as “(name of city) Missions Convention.” Individual church credit will be given from the convention treasurer’s report to AGWM. Report forms for local and interchurch missions conventions are available from Mobilization.

3. Individual Women’s Ministries groups that give cash offerings should be given a receipt by the missionary. Receipts should not be given by the missionary for district Women’s Ministries offerings. These will be reported by the district Women’s Ministries president for proper credit from AGWM. However, for missionary account purposes, these offerings must be listed on the itineration report.

4. Promptness in filing reports is of particular importance since donors, both individuals and churches, receive tax receipts or missions credit based on the missionary’s report. If three consecutive months elapse with no reports being filed, the missionary’s personal compensation check will be held in AGWM until proper accounting has been made.

5. The December IR must arrive in AGWM for processing before December 15. If this deadline is not met, it will cause problems for local churches and districts, whose offerings will not be recorded by AGWM in the proper calendar year.

Receipting and Reporting Offerings All offerings received both during itineration and while on the field should be considered work (00) funds unless otherwise specified by the donor. This includes speaking honorariums and offerings received in services. Special personal (09) contributions may only be received as such if initiated and specifically designated by the donor. If such a contribution is received in conjunction with a missionary service, travel expenses must be covered from the special personal (09) offering, if not otherwise provided by the church. All missions offerings and special personal offerings received directly must be receipted by the missionary and reported to AGWM on an IR or on a QR if on the field. AGWM will then issue an official receipt to the individual or church that gave the offering. If the donor does not want an official receipt or missions credit, the missionary should inform AGWM so AG correspondence will not be sent. However, the missionary is still obligated to receipt and report the offerings in a timely manner for church giving credit and the issuance of receipts to individual donors for income tax purposes.

1. Gifts of cash or goods from family and unrelated to missions solicitation or involvement do not have to be reported to AGWM or accumulated to the missionary’s special personal offering maximum or taxable income. This type of gift cannot receive tax or World Ministries credit.

2. Speakers for Speed the Light and Light for the Lost tours in the United States are considered exceptions to the policies on missions and special personal offerings; therefore, STL or LFTL honorariums do not need to be reported to AGWM to be receipted or accumulated.

Receipting Hospitality Expenses While on Itineration In addition to receipting offerings/donations, receipts may be given the following types of hospitality. Hospitality from Churches Missionaries may give a receipt to churches for the “fair” value of lodging provided while on missions business, receipted as hospitality credit, since only World Ministries giving credit is involved. If the host church provides hospitality and does not request a receipt, but the missionary wants to give credit to the host church, the missionary may claim the expense, up to $35 per person per night


Note: Hospitality credit is treated as given direct offerings and five percent of the amount is taken out of the missionary’s cash receipts. Additionally, if a church provides a permanent residence for a missionary and the missionary is also receiving a housing allowance, the missionary should advise his or her tax preparer since this additional amount would increase his or her Social Security liability. Hospitality from Individuals When a missionary receives hospitality in the home of an individual, receipts may be issued only for out-of-pocket, cash expenses incurred by the host on behalf of the missionary (such as meals). The IRS will not recognize a receipt for a “fair” value of the lodging provided by an individual. Issuance of receipts of this type may jeopardize the position of the taxpayer and of AGWM as it relates to the IRS. World Ministries Receipting for Assemblies of God Total Giving Credit can be defined in three broad areas:

Cash World Ministries credit and a tax-deductible receipt may be given. Offerings sent to AGWM by churches and individuals for appointed and approved missionaries and approved projects will automatically receive official World Ministries receipting. Offerings sent directly to AGWM by individuals may also be receipted to a specific church if the donor indicates this. AGWM cannot receive or forward offerings for persons or projects not under its administrative control.

Goods in Kind These are donated, purchased items of value that at some point had been a cost to the donor. World Ministries credit may be given for the actual dollars spent for goods or items. A letter of acknowledgement for the gift may be given from Assemblies of God World Missions or The General Council of the Assemblies of God, but not a tax-deductible receipt.

Other Goods in Kind These are goods (perishable/nonperishable) that have been donated at no cost to the donor for distribution or long-term use. World Ministries credit may not be given. A letter of acknowledgement may be given upon receipt of the goods. No tax-deductible receipt may be given.

Donated Labor World Ministries credit or tax credit may not be given for any estimated value of volunteers’ time or services. A letter of thanks may be given through Divisional Accounting acknowledging such but not for tax-deduction purposes.


GENERAL EMERGENCY FUND (GE)


The General Emergency Fund is used for AGWM administration and to help meet emergency needs of missionaries, associates, and field projects. Five percent of all* offerings processed and credited to missionary accounts is transferred to the AGWM General Emergency Fund. *Special personal offerings and transfers to the missionary’s account from Speed the Light, Light for the Lost, and other associated department funds are exempt from the five percent General Emergency Fund fee.


GENERAL LEGACIES FUND


Missionaries may encourage family and friends to donate a portion of their estate to the AGWM General Legacies Fund. Estate funds are managed by the AG Financial Solutions (AGFS).


GOOD NEWS FUND


The Good News Fund is made possible through the efforts of Light for the Lost, the overseas literature outreach of National Men’s Ministries. The fund is used in strategic, mobile ministry of mass evangelization. Approval Process

Complete the Special Financial Assistance Request form Submit request for Good News Funds to the AGWM Executive Director for review and approval. If everything is in order, request is forwarded to the regional office administrative assistant for

approval. Disbursements are approved by the AGWM Executive Director.


HARDSHIP COUNTRIES/AREAS


AGWM has designed some countries as “hardship” countries or areas based on the US State Department’s list of hardship countries and cities. Missionaries assigned to a hardship country/area may be eligible for a loan to purchase large quantities of food and clothing before departing for the field. Related Resources

See Finances: Loans.


HEALTHCARE MINISTRIES TEAMS


Healthcare Ministries is part of the AGWM International Ministries service group and are available, upon request, for medical missions type ministry.


HOME OFFICE


When securing a residence overseas, consideration can be given to include a modest office space. AGWM policy allows for stateside-based missionaries to set up a home office in lieu of a separate office facility when it is mutually beneficial to both the missionary account and AGWM. Procedure

Overseas The space will be included in the housing allowance. At the onset of a first four-year term, office equipment for a home office is part of personal work allowance. Office expenses in a home office can be reimbursed either as an allowance: Option A (taxable) or Option B (by actual expense). Contact the area director for approval. Stateside The allowance for a home office will be up to $200 per month and will be accumulated to taxable income. The home office will be in lieu of a separate office facility. Contact the regional director/International Ministries Director for approval. Related Resources – Overseas, First Four-Year Term

See Equipment: Work for equipment for an office outside your home.


HOSPITALITY EXPENSES


Certain hospitality and entertainment expenses may be reimbursed from missions funds when used for missions business. When obtaining a receipt for value in kind for hosting nationals and other guests in a missionary’s home becomes culturally sensitive, the missionary may seek reimbursement based on field policy for hospitality. Procedure

Overseas Missionaries Ministry Expense Expenses for hosting the following guests may be reimbursed from missions funds when used for missions business:

U.S. AG executives or employees, district officials, pastors, and supporters National AG church leaders Business contacts for missions work and missionaries MAPS teams

Hospitality on the field, for MAPS teams and individuals contributing to the local ministry to include fees for local historical sites and places of cultural interest, including the fee for the host missionary and spouse. This does not include visiting missionaries nor the children of the host missionary. Missionaries must maintain a written record or log to substantiate expenditures, including dates, names, number of meals served, amounts, etc. Personal Expense Expenses for hosting the following guests are personal:

Tourists Family Friends Non-missions business such as vacationing U.S. constituency or national church members

Staying with Other Missionaries When staying with another missionary, missionary guests may reimburse a missionary host at a rate of up to $35 per person per day. This is not mandatory and is given at the discretion of the guest missionary. For the purpose of documentation, that hospitality amount should be transferred from the guest’s (00) to the host’s (00), after which the host missionary can submit hospitality expenses for reimbursement. Any gift exceeding the above rate will be a personal expense. The guest should reimburse other expenses incurred to the host such as gasoline, laundry, and telephone. Travel Expenses The following people should cover expenses from their respective travel funds:

AGWM staff


Short-Term Ministers Abroad Visiting MAPS and AIM workers Missionaries traveling for non-personal purposes

Expenses exceeding $50 per request for funds report must be accompanied by an explanation. Itinerating Missionaries See, Fund Raising/Itineration: Reporting and Receipting, under the section regarding Receipting Hospitality Expenses While on Itineration


HOUSING


Missions funds are provided for housing, including rent, utilities, and household equipment (furnishing and appliances). Overseas missionaries must use missions-owned housing when available, otherwise lease/rent an unfurnished house or apartment. A missionary may not purchase any real estate on the field in his/her own name. A missionary may retain field housing during the itineration, under certain conditions. Procedure

Field Housing Publicly Rented Residences The rental house should be of reasonable size and in conformity with the guidelines on field housing. The choice must be approved. A copy of the written lease, in the missionary’s name, must be forwarded to AGWM for documentation of the expense. The missionary will be reimbursed from his/her account for actual housing costs within the housing guidelines. Careful thought and planning should be given before providing a guest room(s) in the missionary’s residence; these are generally expensive to outfit and maintain, and they are not viewed as a world missions responsibility or expense. Permission to purchase a missionary fellowship guest home must be given by AGWM. A missionary may not purchase any real estate on the field in his/her own name. The title to missionary residences should be in the name of The General Council of the Assemblies of God (U.S.) if legally possible. If local laws require property titles to be in the missionary’s name, a statement that the property belongs to The General Council of the Assemblies of God must be signed by the missionary and filed with AGWM. Although missionaries are not permitted to purchase property on the field as a personal investment, they are encouraged to investigate the advantages of home ownership in the United States. Missions-Owned Residences When building a missionary residence on the field, the design should be similar to local dwellings since AGWM funds are obligated. The regional director (in consultation with the area director and missionary fellowship coordinator) will determine an appropriate rental charge to be transferred to the Missionary Housing Fund for each missions-owned property. The rental rate should reflect the fair market value for a similarly sized house in that country (including insurance and taxes). However, the amount should be lower than local rental rates to capitalize on budget reductions. Underwritten funds will be provided from the missionary’s account for utilities, insurance, and taxes. Repairs, maintenance, remodeling, etc., may be allowed, ADP, from his or her account or the field building maintenance fund. Major remodeling and improvements should be approved by the missionary fellowship coordinator, area director, and regional director (as it applies to a particular field), and are subject to AGWM approval procedures.


A missionary fellowship may operate a field building maintenance and/or field housing fund. However, the basic rental charge and proceeds from the sale of mission-owned residences should be returned to the Missionary Housing Fund. Field Housing During Itineration A missionary wanting to retain field housing during the itineration cycle and continue rent payments from his (00) will be referred to the appropriate regional director. Facts regarding the need, costs, alternatives, etc., will be evaluated in making a decision on retaining or releasing the housing. All requests must be made to AGWM in sufficient time to gather and analyze the factors and communicate the decision prior to the missionary’s departure from the field. Otherwise, any costs resulting from the decision made by the regional director on AM minutes will be paid from the missionary’s personal funds. Missionaries approved to retain their field residence during the itineration cycle should make every effort to sublease or rent the residence. Money collected will be used to pay the rent and reimburse the missionary for use of the household equipment, not to exceed 7 percent of the original cost of the equipment used. All disbursements will be charged to the missionary’s (00) or advanced by overdraft to be raised by the missionary during the first few months of itineration. Rent collected will be applied against total costs. Stateside Housing During Itineration Missionaries can receive an additional housing allowance based on documentation of house payments or rent in excess of the standard housing allowance amount, up to $400 per month for couples and $340 (85 percent) for singles, ADP, by approval of the respective regional director. Utilities and other required monthly housing costs can be applied to the additional housing supplement with documentation. The utility allowance is $200 per month for couples and singles. The missionary’s written statement will suffice as documentation for utilities greater than $200 per month and should be submitted to Divisional Accounting. U.S.-Based Missionaries The standard U.S.-based housing allowance for both home owners and renters includes an underwritten disbursement for maintenance, insurance, and replacement of the household equipment in addition to the allowance for house payments or rent, real estate taxes, and insurance. All missionaries transferring to a U.S. base for their residence will receive, as part of their housing allowance, a standard, underwritten disbursement (amount received by itinerating missionaries) for maintenance, insurance, and replacement of household equipment. The additional-term equipment allowance will not apply. Approval Process

Publicly Rented Residences Choice approved by the missionary fellowship coordinator and area director/regional director prior to final decision.


INSURANCE: COLLISION FUND

Missionary Handbook

Policy

Each Speed the Light and AGWM-owned vehicle must be covered by collision coverage from the AGWM Collision Insurance Fund. Vehicles that are not owned by AGWM will not be covered by the AGWM Collision Fund. The missionary responsible for the vehicle should purchase liability insurance in his country of residence. Procedure

The monthly AGWM Collision Insurance Fund transfer is $40 for all vehicles in the transportation class: SUV, Pickup, Sedan, Bus, Van, CrossOver, Truck. If the missionary reports and requests on the QVUR that the vehicle is in secure storage while the responsible missionary is going to be out of the country for a period of 6-months or more (whether itinerating, MIR, personal leave, etc.), the monthly transfer will be reduced by half to $20 per month of absence.

Vehicle surcharge will remain at $60 for those vehicles that have experienced an excessive loss.

The definition of excessive loss for the collision fund transfer surcharge will be implemented based on claims processed after March 31, 2014, using an increased claim value definition.

A monthly surcharge will apply for any asset with any individual claim over $5,000; OR, two or more losses that are greater than $2,500 each, OR, aggregate claims totaling more than $5,000 in a twelve-month period.

The monthly standard transfer for other vehicle types, i.e. ATV, Trailer, Tractor, Construction, Motor (cycle, bike and/or scooter), Boat, Motor, will be graded based on the purchase price of the asset.

$15 monthly --- purchase price less than $5,000. $20 monthly ---purchase price from $5,000 to $15,000. $25 monthly ---purchase price from $15,000 to $20,000. $30 monthly ---purchase price from $20,000 to $30,000. $40 monthly ---purchase price $30,000 or greater. A $10 monthly transfer surcharge will apply to those assets with a purchase value less than

$20,000, and a $20 monthly transfer surcharge to apply to those assets with a purchase price greater than $20,000.

All missions-owned motorized vehicles should be covered by the AGWM Collision Fund. The regional office must give documented approval to exempt missions-owned vehicles from the AGWM Collision Fund. The AGWM Collision Fund covers the damage/loss to the vehicle and is not liability insurance. Vehicles that are not owned by AGWM will not be covered by the AGWM Collision Fund. For Liability Coverage:

Missions-owned vehicles in the USA will be covered with GCAG Corporate liability insurance.


The missionary responsible for missions-owned vehicles outside the USA should secure local liability coverage and send documentation of the liability coverage to AGWM Divisional Accounting.

Liability Insurance Overseas Upon request of the missionary, the cost of liability insurance can be covered by the missionary’s (00) account, underwritten. Claims All overseas claims for AGWM Collision Insurance Fund should be directed to the appropriate AGWM Financial Specialist. In the States, because of liability implications, if another party is involved, all claims on U.S-based vehicles assigned to a ministry should also be reported to General Council Corporate Insurance. Deductible There will be no deductible if the total claims for the past 12 months are less than $2,000 and the missionary had no claims for the previous 12 months. A $100 deductible will apply if there is a second claim in a 12-month period that exceeds a total of $2,000. The deductible applies regardless of fault.


INSURANCE: EQUIPMENT


Overseas-based equipment purchased with the personal work allowance is insured at the missionary’s discretion and from personal work funds. No insurance carrier is specified. For U.S.-based items, the General Council and its affiliates (including AGWM entities) are required to insure through Steward Insurance & Risk Management (SIRM). This is stateside coverage only. Losses not insured by commercial insurance may not be reimbursed from missions funds. Procedure

Overseas-Based Items The missionary may contact Gallagher Charitable International Insurance Services, which carries our personal property insurance, or any other carrier in the missionary’s location. If the missionary carries insurance on business equipment that is on the work equipment list, the premium is paid from missions funds. U.S.-Based Items Items up to $1 million are automatically accepted by SIRM as inventoried with a premium at $.16 per $100. Insurance on items valued at over $1 million need prior approval. There is a $5,000 deductible per occurrence. If the total value of the item(s) is less than the $5,000 deductible, other insurance may be purchased. This coverage is for the ministries that have an office outside of the missionary’s place of residence. In addition, liability coverage through SIRM is required on all AGWM affiliates. SIRM insures all U.S.-based Speed the Light and ministry vehicles that are titled to the General Council. Any changes in drivers must be processed through Corporate Insurance with a copy to Divisional Accounting. In either case, in the event of a loss, the missionary is responsible to file a claim. Request for replacement of equipment must be processed through the area director just as if it were for new equipment. The General Council contact for equipment insured by SIRM is Corporate Insurance. The AGWM contact for additional coverage or changes in coverage is Divisional Accounting.


INSURANCE: FREIGHT FUND


A career missionary who is eligible for the Freight Fund, may obtain coverage through the Freight Fund by contacting the appropriate Missionary Services specialist prior to shipment. Since AGWM freight insurance is self-funded, transit insurance coverage will be limited to personal effects and general household goods. The maximum amount of insurance available through AGWM is $15,000 for personal items and $15,000 for work items. Overvaluation of items is unacceptable. Procedure

Insurance cannot be provided for valuable “fine arts” items such as antiques, artwork, collectibles, furs, skins, and silver. Such items shipped to or from the field must be insured through a commercial insurance company at the missionary’s expense. Additional transit insurance on work items can be obtained through a commercial company with the premium taken as an (00) expense. Missionary Services will determine if items have been overvalued.


INSURANCE: LIFE


Standard Life of Oregon is the company secured for life insurance Amounts are $75,000 each for head of household and spouse (reduced to $10,000 at age 70) and $10,000 for each insured dependent child until they go off the medical plan. If additional life insurance is desired, it would need to be purchased with personal funds paid directly to a carrier of choice. Related Resources

For inquiries refer to the benefits booklet. Further inquiries may be directed to the insurance coordinator in AGWM Missionary Services.


INSURANCE: MEDICAL/DENTAL PLAN


International Medical Group (IMG) is the company secured to manage the medical/dental plan for missionaries. The medical plan is a pooled fund that functions as insurance coverage. Set-up fee and monthly subscription fees to EDOC be reimbursable (00) expenses, taxable, for missionaries and associates who sign up for their consultation service. All individuals and/or teams processed through AGWM must be protected with Guarantee Trust Life (GTL) insurance. This includes all volunteers/teams (11 months and less) working in association with and at the invitation of an Assemblies of God missionary and/or national leadership and based outside of the United States. Each short-term volunteer will be personally responsible for submitting premium payments. If the volunteer fails to submit payment, the premium costs will be taken from the inviting missionary’s (00). All new missionaries go on the IMG medical/dental plan effective the first day of the month following their WMB approval. All WMB approved candidates who will be completing an associate assignment prior to changing to their candidate status, will remain on the associate plan(s) until the first day of the next month in which they change statuses. AGWM approves work funds to be used for payment of malpractice insurance for medical missionaries, with an annual review of costs. All missionaries (including U.S.-based) and EC members are included on Intana Global medical evacuation insurance. If the missionary HOH retires and the missionary spouse has not reached age 65, the spouse is eligible to remain on the AGWM medical insurance up to one year at date of retirement or until the month of the spouse’s 65th birthday. Premiums will be the same as single missionaries and will be paid personally nontaxable or from (00) ADP taxable—to be recorded in the Regional Director's EC Retirement minutes. Required Foreign Health Insurance In countries that require foreigners to participate in a national health insurance or a national medical coverage certification, the premium expense will be covered from the missionary's (00), underwritten, nontaxable. The missionary will need to provide AGWM with documentation of the country's requirements along with receipts for the premiums paid. Medicare When a missionary HOH or missionary spouse enrolls in Medicare, the amount of Medicare Premiums, A and B only, can be reimbursed from the AGWM Medical Fund, underwritten, nontaxable. The missionary has to be enrolled AGWM’s career medical plan and provide documentation of enrolling in Medicare.


Disability Plan Eligible career missionaries are placed on the AGWM Disability Plan the first day of the month following their WMB approval. Coverage will exclude those age 67 and older, and those persons without a valid social security number on file with AGWM. Procedure

Gallagher Charitable International Insurance Services administers the AGWM medical, dental, life, and personal property plan. Missionaries should always inform physicians and other health care providers that this medical plan is not health insurance, but rather a self-funded pool. The IRS describes such a plan as an association health plan for the self-employed, not an employee group health plan; thus, it cannot be provided as a tax-free benefit. To allow for the additional SE tax liability, a monthly transfer of $165 for families, $150 for married couples, and $83 for singles will be transferred from (00) to (05) for Social Security assistance. New missionaries without other employment may be set up for the medical insurance transfer even if they are not placed on salary. If the new missionary has other employment, the transfer cannot be set up for the Medical Fund transfer before going on allowance. Claims All claims and precertification should be directed to IMG (information below, or log in to MyIMG):

Claims Department International Medical Group 2960 North Meridian Street

Indianapolis, IN 46208

Phone: 1-317-655-4500 (outside USA) or 1-800-628-4664 (inside USA) Fax: 1-317-655-4505

Group Policy No.: AG10000036598

Individual Certificate No.: First 6 digits of the missionary’s account number The method of payment to the missionary is determined by IMG based on how the claim form is completed. Reimbursement is made in these ways:

Claims filed for stateside services within or outside of the preferred provider organization (PPO) will be paid by IMG directly to the provider.

According to the plan document, the missionary will be required to pay all deductibles and coinsurance from personal funds.

Reimbursements owed to missionaries will be sent from IMG to AGWM for disbursement. To participate in the Medical Travel Benefit program (medical concierge) contact your Missionary Services insurance specialist. Medical Evacuation Approved travel expenses associated with medical evacuation will be covered up to $100,000. Through this program, arrangements for repatriation of the remains of a deceased person will be made and up to $25,000 of the expense will be covered. Legal assistance to help find English-speaking


attorneys for people in danger of being arrested as the result of a non-criminal action or for those needing to replace lost or stolen documents or personal items is also available. Premiums Insurance premiums will automatically be transferred out of the missionary account. Costs Not Covered by Insurance Costs for well-baby vaccinations for children of associates may be reimbursed (00), nontaxable, as part of the requirement that children must be vaccinated. Missionary Associates Intana Global 24-Hour Service Phone: 44-20 79027149 or 215-489-3785 (a U.S. line that connects to London) Fax: 44-20 79284748 E-Mail: [email protected] Website: specialty-group.com/specialty-assist-limited/services.php Policy Number: PUSNA0800947 Group ID: 7422 Short-Term Volunteers To protect AGWM and the General Council as well as better assist all AGWM-approved volunteers in the event of medical emergencies overseas, it is policy that all individuals and/or teams processed through AGWM be protected with ACE/CHUBB Travel Insurance. This includes all volunteers/teams (11 months and less) working in association with and at the invitation of an Assemblies of God missionary and/or national leadership and based outside of the United States. Short-term volunteers/teams who will be based in the United States will be likewise required to enroll in the ACE/CHUBB insurance plan for any overseas travel that is related their assignment. AEC/CHUBB 24/7 Medical or Security Assistance Policy number: ADDN1846419 Phone Outside the United States: +1-202-659-7803 Phone Inside the United States or Canada: 1-800-243-6124 [email protected] ACE USA Claims P.O. Box 5124, Scranton, PA 18505-0556 Phone Outside the United States: 302-476-6194 Phone Inside the United States: 800-338-0627 Fax: 302-476-7857 [email protected] Related Resources

For questions, refer first to the benefits booklet. Further inquiries may be directed to the AGWM insurance coordinator. Questions regarding claims should be directed to IMG.


INSURANCE: PERSONAL PROPERTY


AGWM provides a broad coverage master personal property insurance policy. This insurance is mandatory for all active missionaries (overseas or U.S.-based). Procedure

The amount of coverage is $12,000 per family or $10,000 per single, with monthly premiums coming from (00) and with a deductible of $500 per occurrence. This insurance plan covers personal belongings on the field, in the United States, and in storage. Theft of cash up to $100 is also included. Additional coverage can be purchased at personal expense directly from Gallagher Charitable International Insurance Services of Columbia, South Carolina. Phone: 803-758-1400. Fax: 803-252-1988. E-mail: gcbenefits.com. Website www.travelwithgallagher.com. For additional information, refer to the benefits booklet. Approval Process – Uninsured/Underinsured Losses

Prior approval by the regional director is required before funds from the missionary’s AGWM account can be used to cover uninsured or underinsured losses.


INVOICES


AGWM maintains an approved vendor list for which it will process invoices. Contact Financial Services for more information.


LANGUAGE STUDY


New missionaries who need to learn a language to fulfill their assignment will attend language school. Veteran missionaries should direct requests for language study, including refresher courses, to their area director. Purchase of a vehicle during language school requires AGWM approval and must be covered by AGWM Collision insurance. See Insurance: Collision Fund. An auto allowance will be given to missionaries driving a personal car during language school. Procedure

New Missionaries The regional director should initiate discussion with the new missionary regarding language study at least by Candidate Orientation as well as communicate the final decision. AGWM recommends that language school attendees reside on campus—giving highest priority, time, and effort to mastery of the language—and that their involvement and responsibility in local ministry be limited. New missionaries who feel it will be necessary to return to the States afterward to send a shipment to the field, or for other reasons, should direct a request to their area director. The area director and regional director approve language training location and travel, including return to the States. Transportation Vehicle Purchase Missionaries are urged to contact their area director for recommendations on purchasing vehicles for their respective field. The following policies apply to vehicle purchases:

1. Public transportation must be nonexistent or extremely inconvenient and time-consuming in order to justify a vehicle purchase. Otherwise, public transportation expenses are reimbursed from the missionary’s account.

2. The cost of the car in the country of language school residency, plus shipping to the field of service, should not exceed the cost of the car (including taxes and fees) within the field of service. If it does, the excess must be paid from the missionary’s personal funds. Speed the Light or AGWM funds cannot be used to cover those excess costs nor for any losses if the vehicle is sold at the conclusion of language study.

3. The vehicle must be used during the forthcoming term on the field of service. STL and AGWM funds cannot be used to buy a replacement vehicle during the term following language school. This policy does not apply to language study in the States.

4. The cost of driving the purchased vehicle from the country of language school residency to the field of service may be paid from the missionary’s account as a travel expense.

Personal Vehicle The missionary driving a personal car in language school will receive the $140 monthly auto allowance and the actual cost of gasoline, up to 75 gallons, for business miles. If the missionary is not driving a


personal vehicle, this allowance does not apply. The missionary should report actual transportation expenses on the quarterly report. Vehicles will need to be insured according to AGWM policy. See Insurance: Collision Fund. Exceptions to Policy – New Missionaries

Requests for itineration during or following language study are treated as an exception to policy. Only on rare occasions will the EC approve such itineration. The decision must include approval by the Mobilization director. Exceptions to Policy – Personal Vehicle

Missionaries attending language school in Costa Rica are not approved to drive a personal vehicle to language school nor purchase a vehicle there. A monthly supplemental disbursement of $125.00 for couples or $106.25 for singles has been designated for language school travel in Costa Rica.


LEADERSHIP TEAMS: REGIONAL AND INTERNATIONAL MINISTRIES


Each regional director leads a regional leadership team comprised of area directors and other strategic leaders. The International Ministries Director leads a similar team comprised of ministry leaders whose ministries are part of the International Ministries group. The area directors and strategic leaders serve four year renewable terms. The ministry leaders also serve four year renewable terms, except for one position which annually rotates ministry leaders. All members of the Leadership Teams participate in the annual Global Leadership Team Summit. The AGWM Executive Committee and World Missions Board created these regional/IM leadership teams in an effort to enhance and update the area director-level leadership structure and to create capacity for growth and the potential for more effective execution of the AGWM mission.


LIBRARY FUND

Missionary Handbook Procedure

The Women’s Ministries Library Fund provides for the purchase of study and reference books for Bible school libraries. Grants of $200 for day Bible schools and $100 for evening Bible schools are awarded. Requests for assistance from the Library Fund are approved by the regional director and forwarded to the National Women’s Department.


LIGHT FOR THE LOST


Light for the Lost funds provide diversified resources including audio, visual, and printed materials. Light for the Lost provided resources are used solely for the presentation of Scripture or the gospel message. Requests for postage/freight should be included in the initial application for funds. Every 6 months, each region should communicate their LFTL budget needs for the upcoming 12 months. LFTL funds may only be requested by missionaries, not associates. Receipts or invoices are necessary for all LFTL moneys disbursed, regardless of the amount. The IRS requires the reporting on all advance funds at least every 12 months. The missionary is responsible to report the expenditures at this interval and request an SDR for remaining LFTL funds. Procedure

Light for the Lost resources include, but are not limited to:

Salvation-type tracts for general distribution. Immediate post-salvation follow-up materials. Media designed for the purpose of evangelism. Bibles and Scripture portions for evangelism and/or new converts.

Requesting Assistance All questions regarding LFTL should be directed to the missionary’s regional office.

1. Annual budget requests are handled through the area director, who then works with your regional director’s office.

2. Disbursements are administered by the regional director’s office. 3. Financial reporting is monitored by the regional office and administered by Financial Services.

Reporting SDRs are sent with the LFTL disbursement to the person responsible for using the funds. This person is expected to compile an itemized report with receipts or invoices for LFTL expenditures and give a breakdown of each item and the cost in U.S. dollars. Receipts or invoices are necessary for all LFTL moneys disbursed, regardless of the amount. The completed SDR should be sent to the appropriate regional accountant for processing. Unused and Misspent Funds Funds that have not been used in an evangelistic outreach within a reasonable amount of time should be returned to AGWM to be held for future use in approved LFTL projects. LFTL funds spent for items not approved by LFTL will be recovered by the appropriate regional accountant when processing the SDR. This sometimes creates an overdraft in the missionary’s account. The recovered LFTL funds are returned to the appropriate field account for future use.


MAPS (MISSIONS ABROAD PLACEMENT SERVICE)


Missions Abroad Placement Service (MAPS) provides challenging opportunities for Assemblies of God people to serve Christ in other lands as individuals or teams for ministry or construction purposes. Prior to their trips, all individuals/teams working in ministry overseas are required to be processed through AGWM Personnel and Member Care. All AGWM approved teams, members, volunteers, or short-termers are required to go on Chubb Incidental Travel Insurance. In the event that individual/team fails to submit their insurance payment, the premium costs will be taken from the inviting missionary’s (00). In the event the individual/team arrives on the field without registering, the missionary is not permitted to host/engage with the individual/team. Therefore, it is the obligation of the missionary to inform applicants of our process and double check with the individual, team leader, or PMC regarding the completion of registration prior to receiving a team/individual. Procedure

Individuals and teams interested in MAPS assignments should make initial contact with AGWM Personnel and Member Care regarding ministry opportunities and registration. MAPS Team Volunteers (1 day to 30 days) Depending on the field needs, individuals, couples, or ministry teams do various kinds of evangelism and compassion ministries overseas. MAPS Construction Teams MAPS Construction teams include both skilled and unskilled volunteers who assist missionaries and national believers in AGWM approved construction projects overseas. See “MAPS Construction” for more information. MAPS Summer/Short-Term Volunteers (1 month to 11 months) Summer/Short-Term volunteers get to have a broader perspective on what it means to live the missionary lifestyle. They are there to help the needs of the field, while receiving practical experience in areas of ministry interest. Volunteers are generally, but not limited to, students from Assemblies of God colleges and universities, students from other universities, or auxiliary ministries such as Chi Alpha students, and individuals/teams from AG churches. Advantages of Processing Volunteers/Teams with MAPS

Works from field-driven invitations assure field cooperation and accountability. Registration with PMC helps to reduce liability risks for the volunteers, the sending church or

university, the missionary, and AGWM. Medical insurance coverage helps to protect the individual’s personal finances and the team’s

funds in case of medical emergency. Reporting of expenses and ministry aligned with AGWM and IRS requirements.


Missionaries can post a MAPS opportunity at www.wideopenmissions.org at any time. By doing so, they indicate they have the approval of their AD.


MAPS CONSTRUCTION


MAPS Construction teams include both skilled and unskilled volunteers who assist missionaries and national believers in AGWM approved construction projects overseas. Prior to their trips, all MAPS Construction teams must register and sign up for insurance with the AGWM Personnel and Member Care department. World ministries giving credit is given only to pre-approved teams with a complete reporting of expenses. Procedure

Construction Teams These one- to two-week construction trips are coordinated by the MAPS Construction office in Builders International on the basis of valid invitations from the national church and missionary fellowship. MAPS Construction also offers consultation on building projects to help both missionaries and nationals with planning for the needs and logistics of a project. Project Consultation The MAPS Construction office offers consultation on building projects to help both missionaries and nationals with planning for the needs and logistics of a project.


MEDICAL ADVANCE


If overseas missionaries need a medical advance, e.g. hospital deposit, they should contact the AGWM Missionary Services Insurance Specialist.


MEDICAL CLEARANCE TO THE FIELD


Each member of the candidates’ and veterans’ household (HOH, spouse, children) are to receive medical clearance prior to going to the field. A medical exam is required for clearance to return to the field. The examining physician (stateside or overseas) should provide the missionary with a medical exam report or letter for submission to the regional office. Doctors’ reports in any foreign language must be translated into English. The cost of the translation is covered from (00) for medical exam reports translated or copied. Vaccinations for missionaries and their children when done as a requirement for visa purposes, can be reimbursed (00) as nontaxable work expenses. Procedure

Missionaries are encouraged to be in optimum physical condition for the performance of ministry responsibilities. All are encouraged to have an annual physical examination, and insurance is provided for this preventative measure. Medical Clearance Nine months prior to arrival in the United States, missionaries will receive information and instructions for a medical exam from the itineration specialist. The exam can be done on the field prior to itineration, with 100% of allowable items covered. If done in the U.S., deductibles are applied. Noncompliance If the letter from the doctor is not received by the deadline, the regional director will determine the appropriate action. Individuals who return to the field without medical clearance may lose the annual medical supplement given to offset deductibles.


MEDICAL LEAVE


Regional/International Ministries directors approve the first three months of medical leave when the head of house cannot be fully engaged in missionary work (minimum 40 hours of work per week) due to medical health, mental health or family issues. No doctor’s note needed. Regional/International Ministries directors approve three moth extensions of medical leave with the following relevant supporting documentation.

1. Medical health – a doctor’s note 2. Mental health – a therapist’s note 3. Family issues – a synopsis of the situation by the regional/IM director

In the case of a chronic situation which cannot be resolved by personal leave, and where full engagement in missionary work cannot be achieved, the following actions may be considered:

1. Salary package adjusted to the number of days per moth the missionary can function 2. Move to disability insurance in accordance with the terms of the disability policy 3. Additional personal leave without pay but not losing appointment 4. Request for resignation or proceed to termination.

Missionaries on medical leave should make every attempt to minimize car rental expenses. Missionaries are not allowed to itinerate while on medical leave without the approval from both their regional director and district. Missionary appointment will be jeopardized by returning from the field without proper authorization before completing a full term. Normally, approved time in the United States for medical reasons does not alter the scheduled ending date of that field assignment. Missionaries who have returned to the U.S. for medical leave must obtain medical clearance through their regional office before returning to the field. Procedure

Interregional Travel Interregional travel for medical purposes requires approval of the missionary’s regional director, documented on AM minutes. Medical Leave/ Travel to the States Missionaries should submit requests for medical leave/travel to their respective area director, who will forward it to their regional director. Car Rental Expenses A missionary’s district office or local church may be of assistance in finding an inexpensive rental car agency. If car rental is less than six weeks, actual expense policy applies and the cost will be considered taxable income. Reimbursement for medical travel in the U.S. is considered taxable income.


If after six weeks the missionary has been placed on medical leave allowance, his/her expense will need to be prorated according to the amount of housing and auto allowance received. Mileage cannot be claimed. Clearance for Return from Medical Leave Missionaries must turn in the following information to their Regional Office for review before clearance from medical leave will be granted.

1. A written statement from their doctor that they are, in his opinion, ready to return to work overseas.

2. A written plan of action for any continuing medical care while they are on the field. Approval Process – Medical Leave/Travel to the States

Medical leave up to three months: Regional/IM director Extension of medical leave – up to three additional months: Regional/IM director Medical leave beyond six months: Executive Committee

Approval Process – Return to Field After Medical Leave

Regional office


MEMORIAL FUND


The Memorial Fund provides a meaningful way to preserve the memory of departed loved ones. Money from this fund is used for significant AGWM projects. Procedure

Designated offerings can be sent to the specific project or missionary, while undesignated contributions accumulate in the fund for disbursement to a project approved by the EC. Disbursements are approved by the administrator.


MINISTRIES Missionary Handbook Policy

A ministry, within the scope of AGWM, is an entity that is composed of missionaries working together in a common purpose to accomplish the ministry goal. Such ministries are made up of missionaries, associates, paid personnel and volunteers. Each region has created ministries which function within the region. Ministries, which meet certain criteria established by the AGWM Executive Committee and have been designated as International Ministries, function across regional boarders in a service capacity to assist regional objectives. Business as mission platforms may be created as a non-traditional method of doing missions. Missionaries involved with BAM are required to submit to AGWM 1/2 of tithes from all income to offset administrative office expenses. These funds will be received as an offering into the AGWM Office Expense subledger. The missionary will receive giving credit for their contribution. Procedure

Financial accountability for these ministries is under the supervision and policies of AGWM and the General Council. Every ministry should follow the generally accepted accounting practices with include institutional budgeting and reporting. Financial accountability, is managed through the ministry/institutional budgets, quarterly reports, and delinquency schedule.


MINUTES


Minutes are the official record of decisions (both approvals and disapprovals) made by the AGWM Executive Committee, regional directors and other EC members, and area directors. Official decisions and policy have to be minuted in compliance with the AGWM accountable plan. Procedure

Minutes are key to processing requests efficiently, tracking decisions, and researching policy.


MISSIONARY ASSOCIATES


Missionaries may request a missionary associate to serve 12 months to 24 months to assist with missionary work. Procedure

To request a missionary associate, the missionary should post a new opportunity at wideopenmissions.org, which is maintained by Personnel and Member Care. Your opportunity will be reviewed prior to official posting.


MISSIONARY CHILDREN (MK): OVERVIEW


In 1972, the MK program was born out of an obvious need to help MKs make the necessary adjustments to living and ministering both overseas and in the United States. The term MK is Missionary Kid not Missionary’s Kids, referring to their role in the ministry alongside their parents. The MK program was created to assist MKs to successfully navigate through their MK years and to achieve independent living as adults. The MK program does not attempt to take the place of parents in raising MKs. Under specific conditions, childcare expenses for overseas missionary children may be reimbursed, underwritten. Missionaries who have children born while in a foreign country should secure proper documentation of the child’s citizenship. A missionary family may request an MK to extend his stay on the field one additional year beyond age 18 or the completion of high school. AGWM personnel who are parents of dependent children must have a signed directed child guardianship form on file with AGWM Personnel and Member Care. Signing such forms are part of the clearance to the field process. Missionaries on the field/assignment must report new births and/or adoptions to the MK office, update their directed child guardianship form, and submit it to PMC. Procedure

The International Society of Missionary Kids Program (ISMK) is divided into three categories: Ongoing Ministries – initiated from the MK Office

o MK Pre-Field Orientation & Missionary Training o Missionary Renewal o MK’s Reentry o ISMK Communiqué o “Together In His Name” o CD/Tape Ministry o Personal Correspondence, Cards, and Gifts o MK Fellowships o MK Thanksgiving Retreat o MK Missions Trips

Available Ministries – resources for missionary parents or MKs who request information o MK Ministry Training o Guidance and Counseling o MK Education support o MK Directory o MK Information System o Special MK Research o MK Hotline o MK Web site—www.ismk.org


o MK Task Force o Post-Field Return Visits MK Support Network Missionary Support Network o Financial Aid Assistance for College MKs – and Career Planning

Developing Ministries o ISMK Alumni Association—www.ismkalumni.com o MK Mentoring

For more information on these programs, see Missionary Children (MK): Travel or contact the MK office. Childcare Missionaries and associates may be reimbursed from their account, underwritten, nontaxable, for childcare expenses under the following conditions:

1. When both parents are actively involved on a regular basis in missionary ministry outside the home.

2. During required regional or area retreats, meetings, and ministry functions. 3. During language school/study. 4. During professional counseling. 5. When working for AGWM purposes at General Council and World Missions Summit-expenses

can include children and youth program expenses/fees.

To be approved by the T4 leader. If there is no T4 leader or if missionary personnel are not under a T4 leader, then the authority defaults to the respective area/IM ministry director. Extension of Stay on the Field A missionary family may request an MK to extend his stay on the field one additional year beyond age 18 or the completion of high school. This is possible if the stay is to assist in the parents’ work, to make personal adjustments, to facilitate family adjustments and travel schedules, etc. The extra year’s stay will include medical coverage and routine field travel. MK Conduct The Assemblies of God adheres to biblical standards against all forms of worldliness. We urge all MKs to “Love not the world, neither the things that are in the world…For all that is in the world, the lust of the flesh, and the lust of the eyes, and the pride of life, is not of the Father, but is of the world” (1 John 2:15, 16). MK Alumni Association The primary purpose of the MK Alumni Association is to provide a support base for the MK program by:

Ministering to MKs’ various needs, i.e. reentry adjustment. Building a prayer support network. Building a financial support network. Serving as a resource center for written materials, retreat speakers, and other research

information. Offering an online support community (www.ismkalumni.com).

MK Parents Transferring Funds to MK with AGWM Accounts See Finances: Transfer of Funds. MK Graduations and Weddings The MK office would like to celebrate major life events with your MKs and are appreciative of updates such as graduations and weddings.


Related Resources

Contact the MK Office for greater detail on any MK activity.


MISSIONARY CHILDREN (MK): EDUCATION


MK schooling expenses for grades K through 12, while the parents serve outside the U.S., are covered from (00) funds, as taxable income. MK schooling expenses for U.S. based missionaries, missionaries on itineration, and missionaries temporarily in the U.S. due to extenuating circumstances, are considered personal expenses. Schooling Options for MKs For U.S. based missionaries, itinerating missionaries, and missionaries temporarily in the U.S due to extenuating circumstances, all schooling options, excluding boarding school, are available. 1. Dual Credit (college courses) may be taken while in High School. For field-based missionaries, all schooling options, including boarding school, are available. 1. Dual Credit (college courses) may be taken while in High School. 2. Sending child(ren) to U.S. schools, including boarding school, is an available option. Note:

Reimbursement for boarding school related expenses in the U.S., while parents are on the field, may not exceed the amount that a missionary would normally pay to send children to field boarding schools.

Third Culture Kid International Academy Expenses for children attending TCKIA

(00) (UND) taxable by candidates if it is advantageous for the children to begin a school year while still in the U.S. in anticipation of leaving for the field. Payments can be made monthly instead of lump sum to protect their (00).

(00) (UND) taxable per existing policy while on the field. (00) (UND) taxable while on itineration (not as an exception) to preserve continuity of education

when MKs are already enrolled in the program on the field. Scholarships Scholarships for MKs at our Christian schools will not be counted against special offering maximums. Churches may receive missions credit for such gifts. Procedure

Missionaries should contact their area director to seek approval for their MK schooling option. Boarding School

One parent to accompany minor children to and from boarding school Both parents may attend the MK’s graduation from senior high boarding school on the field.

Home Schooling on Field Allowable Expenses- Taxable

Computer— Desktops, laptops, tablets and e-readers, total not to exceed $2,000 Curriculum—Subject books, student activity books, teacher manuals Equipment—Desk and desk chair up to $150 Field Trips—Field trips required for educational and non-recreational purposes


Internet Access—U.S. students are being taught to use the Internet in Early Elementary; excellent research tool for all subject, including Bible

Required Electives—An activity may be chosen to meet the requirements offered in public schools, such as physical education and music (examples below)

Physical Education—Child may be enrolled in a sports activity such as a community ball league, gymnastics, swimming, etc. Expense would include enrollment fee, but not equipment or supplies.

Music—Child may be enrolled in music lessons (vocal or instrument). Expense would include cost of the lesson but not instrument or supplies

Teaching Aids—Blackboard, maps, globe, computer software, videos, magazines, science lab materials, additional teaching resources, games and manipulatives, etc.

Tutoring—When EC approved, especially if the MK has learning disabilities Testing—With EC approval, testing for educational deficiencies and learning disabilities VCR/TV—When using curriculum that makes use of videos as a teaching tool. If funds are

disbursed, an SDR will be sent for reporting Other Fees—Transcript costs, placement costs, national achievement tests.

Expense Not Allowed

Desk Supplies—Pencils, rulers, crayons, markers, scissors, art supplies, calculator, or any other expense that would be incurred by the parents personally for children attending public school.

Personal Expenses

Transportation to accompany a child to a U.S. school (unless unusual circumstances exist). Book rentals, activity fees, school supplies, etc. (which is the same as field and Itineration

missionaries). Scholarships If a church provides free schooling for children of missionaries on Itineration, these funds are not considered taxable. If the church requests missions credit, direct giving credit may be given by charging expense (00) (02) with no accumulation. The 5% GE deduct will need to be paid from the missionary’s (00) funds. First Year of College

One parent to accompany MK to the states for his/her first year of college. It is understood that airfare would be the most economical route Travel expense up to $200 will be underwritten If an overdraft is created, it will not be cleared from General Emergency

Questions regarding schools, finances and guidelines, both in the United States and overseas, can be answered on the ismk.org Web site or by contacting the MK and regional offices. Related Resources - Candidates

Information about the schooling options for children will be provided by the MK office in consultation with the regional director and area director.


MISSIONARY CHILDREN (MK): TRAVEL


AGWM has made provision for MK travel to attend or participate in retreats and trips as indicated in the Procedures section below. According to IRS guidelines, airfare for missionary children provided by the mission is taxable to the missionary, except for the initial move to the field and required conference attendance. Procedure

Field Youth Camp/Youth Retreat Missionaries may be reimbursed from their (00), ADP accounts for fees incurred for MKs to attend youth camp/youth retreat on the field. If the MK is to attend youth camps/retreats in the USA, it is to be at personal expense. MK Task Force Trip MKs desirous to minister overseas, broaden their understanding of the mission field, bring perspective to their future role in the Great Commission and serve as models for younger MKs may minister on one subsidized (50%) MK Task Force overseas trip after high school but before their 23rd birthday. If invited to participate by the MK Program Coordinator, 100% of funds may be provided from missionary account with approval of regional director. Reentry Programs College-age MKs are eligible (one-time only) to participate in either the Narramore Foundation Reentry Program or Interaction Reentry Seminar prior to their first year of college in the U.S. The cost of travel to and from the seminar, as well as the seminar fee, will be reimbursed from the parent’s (00) account as taxable income. Specific information regarding this program can be obtained from the MK office Return Trip MKs who were raised on the field may return to visit their parents using missions funds one time after high school and before their 23rd birthday, providing:

Their parents are still on the field They have not previously visited their parents using missions funds

$10 per month is deducted from each missionary account to the AGWM MK Travel account for this purpose. School-Related Travel Boarding School

One parent to accompany minor children to and from boarding school Both parents may attend the MK’s graduation from senior high boarding school on the field.

First Year of College

One parent to accompany MK to the states for his/her first year of college.


It is understood that airfare would be the most economical route. Travel expenses up to $500 from (00), ADP, will be taxable.

Thanksgiving Retreat MKs who have graduated from high school and are stateside (through age 22) are invited to the MK Thanksgiving Retreat with costs being charged to the parents’ (00) if it carries a balance over $5,000. Married MKs are encouraged to bring their spouses, however, at personal expense. The retreat carries a dynamic spiritual impact, helps MKs with social and personal adjustments, and builds a strong sense of “family” among the MKs. MK Travel when Accompanying Parents Children's travel expenses are nontaxable while accompanying parents for any reason when both parents leave their place of assignment for work related purposes. Missionary Service

MKs can apply for missionary service through the normal AGWM programs such as AIM trips, MAPS trips/assignments and missionary associate assignments. They would have to qualify as any other applicant. Missionaries can contribute to their MK service trips. See Finances: Transfer of Funds


MISSIONARY EVALUATION


All missionaries will be evaluated. The method of missionary evaluation will be determined by the Regional and Area Directors for regional specific sensitivity. Procedure

In response to the November 2002 World Missions Board request for a 360-degree missionary evaluation, the following was approved at the 2005 World Area Director meeting, effective September 2005:

Evaluation of missionaries by their area director Evaluation of area directors by missionaries Evaluation of executive committee members by missionaries.


MISSIONARY FELLOWSHIP


A missionary fellowship (MF) is comprised of all AGWM missionaries and associates in a particular country/area. Each MF should meet at least annually. All missionaries should attend. Decisions of the MF or the MF Committee are subject to final approval by the EC. Should an item be appealed and sent to the WMB for review, the WMB decision will be final. Procedure

Organization A Missionary Fellowship (MF) is comprised of all missionaries under appointment by AGWM on a particular field. Additions to the voting membership are made through recommendations by members of the Missionary Fellowship and the approval of the area director.

1. MF officers, appointed or elected, should not serve more than three consecutive years. Exceptions can be made by the regional and area directors. Officers include a moderator, assistant moderator, secretary and treasurer.

2. Each MF is expected to adopt a simple set of guidelines to promote harmonious relationships among missionaries, with nationals and AGWM. The MF is not to encroach on the prerogatives of the national church.

3. Each MF should meet at least annually. All missionaries should attend. The MF will set guidelines for the voting privileges of missionaries on the field less than one year, and those who have not passed any required language examination.

4. Each Missionary Fellowship will assist AGWM in these matters of policy: a. To advise on purchases, sale and redistribution of work and institutional equipment, both

missions-owned and Speed the Light, and collect on proceeds of sales as needed. b. To approve priority field projects in consultation with area directors. c. To issue and approve requests for visits by short-term ministers. d. To recommend travel of national ministers to the United States for fund-raising purposes.

Approval is coordinated with the director of Mobilization through the regional director. e. To perform any other duties as assigned by the area or regional director.

5. MF decisions may be implemented by an MF Committee, which may be elected or appointed at the discretion of the regional director in consultation with the area director.

6. If insufficient personnel prohibit the organization of an MF, AGWM may appoint a representative(s) to act for the missionaries and AGWM in matters normally handled by the MF.

Appeals Questions relating to the ministry and conduct of missionaries, however, should be settled on the field if possible. Missionaries have the right to appear in person before the MF or MF Committee when vital decisions are being made regarding them and their ministry. Any decision may be appealed to the EC within 30 days. If the EC decision is unacceptable to the missionary or the MF, it may be appealed to the World Missions Board (WMB). Interested districts will be advised of the appeal and will be given detailed information, and may send representation to the World Missions Board hearing. The WMB will have full authority to obtain pertinent evidence and conduct a hearing under any circumstances or in any locale it deems advisable.


MISSIONARY IN RESIDENCE (MIR)


The MIR program serves as a placement service for qualified and effective missions educators to serve at Assemblies of God colleges and universities. Those chosen to represent AGWM in this assignment are expected to do so with excellence. MIRs are selected based on exemplary missionary service, servanthood, humility, love of people, capability for influence, teaching ability, vision, and passion for missions. The Missionary-In-Residence (MIR) program exists to accomplish the following:

1. Promote the cause of world missions by connecting AGWM missionaries with AG institutions of higher education and their students.

2. Create vision among students as they seek God’s direction for their lives and assist to produce and influence future missionaries by offering a personal perspective, practical experience, and mentorship.

3. Provide qualified and quality teachers (missionary personnel) who offer experience, ability, and sound character; and who model behavior, passion, and spiritual qualities that best represent AGWM.

The MIR serves a one- to two-year assignment. In special circumstances an MIR may be approved to serve longer. The MIR is considered to be on U.S. assignment, not on itineration. Itineration may precede or follow the MIR assignment. Itineration is not to interfere with the MIR’s responsibilities. While on MIR assignment, the missionary interacts with the regional office regarding his or her overseas assignment and return to the field, with Mobilization regarding itineration, and with Personnel and Member Care (PMC) regarding resources and the MIR position. Procedure

The MIR program, along with requests and processing of assignments, will be coordinated by PMC. The potential MIR is not to contact any school directly. The missionary may work directly with PMC to express interest in serving a particular MIR assignment. A school interested in hosting an MIR is not to contact the missionary directly. The school may work directly with PMC to express interest in a particular missionary serving as its MIR. Missionaries in the approval process for an MIR assignment will be kept apprised of their progress as much as possible throughout the duration of the process. Steps to an MIR Assignment

1. The missionary requests an MIR application from PMC. 2. The missionary submits an application and curriculum vitae to the PMC director. 3. PMC obtains regional director, area director, and district approvals. 4. PMC obtains Executive Committee approval. 5. PMC contacts the school for an invitation for the missionary to serve as MIR. 6. AGWM grants final approval is granted.


7. PMC notifies the missionary, school, and district of approval for the MIR assignment. Related Resources

Contact the Personnel and Member Care department for a copy of the MIR Guidelines.


MISSIONARY INFORMATION APPLICATION (MIA)


AGWM manages missionary personnel information on a computerized database called the Missionary Information Application (MIA). Such information includes names, addresses, contact information, assignments, transfers, education, skills, etc. Procedure

Changes in this information should be reported to AGWM Missionary Services to update the MIA database. Missionaries who are parents should notify the MK office in AGWM Personnel and Member Care of information changes regarding their children.


MONTHLY MAILING


Due to high cost of printing, processing and mailing of materials, the monthly statement mailings will be sent electronically each month, and include statements and cash receipts. Food items will not be forwarded. Other packages containing toys and miscellaneous gifts sent to the missionary through AGWM will be forwarded only at the discretion of the regional office. When possible, packages should be mailed directly to a missionary’s overseas address. Procedure

Requests for an exception to receive hard copies, due to technical difficulties in receiving electronic mail, should be directed to the Missionary Services Manager. Missionary Services will continue to forward first class mail. Publications, such as magazines and newspapers, and cassettes are forwarded to overseas missionaries at the discretion of the regional offices. Missionaries should obtain subscriptions through publishers who will send the items directly to them overseas. The financial statement is e-mailed to the missionary’s hqmail.agmd.org e-mail account, but can also be access through financialreporting.agwm.com. All forms and newsletters are on https://membercareonline.com/. PMC-Member Care is the information center for AGWM missionaries.


NATIONALS: VISITS TO U.S.A.


Missionaries, aware of a visit by a national church representative, should immediately notify the regional director and Mobilization director. If the national church leader plans an official visit in cooperation with the Missionary Fellowship Committee, the MF officers are required to notify the appropriate area director, regional office and the Mobilization director. Travel funds over $200 for expenses incurred on the trip, taken from missionary accounts for a national’s visit, require regional director approval. A national church leader who visits U.S. churches for fund raising purposes must agree to the EC-approved policy governing such fund raising activities. Fund raising, cash offerings, or monthly commitments for personal support is not permitted. Nationals are requested to send all offerings received in the United States to AGWM for proper accounting and distribution so churches may receive proper credit and to satisfy IRS requirements. AGWM does not open an account in the name of the national leader or pastor for the receipting of funds. Without exception, medical insurance is to be provided for approved nationals visiting the U.S. for education. Procedure

Relationship to Visiting Nationals National church leaders are always welcome to visit AGWM offices in the United States. Advance notice is helpful to insure adequate preparations for the visit. If the national church leader plans an official visit in cooperation with the Missionary Fellowship Committee, the MF officers are required to notify the appropriate area director, regional office and the Mobilization director. Those two offices will coordinate the leader’s visit to AGWM. However, AGWM normally is not responsible to plan an itinerary. The regional and Mobilization directors approve visits of nationals for the following reasons:

1. Educational studies 2. Executive officials attending conferences or councils, and/or handling other diplomatic matters 3. Fund-raising for EC approved projects.

Fund Raising by a National A national church leader who visits U.S. churches for fund raising purposes must agree to the EC-approved policy governing such fund-raising activities. This is available from the Mobilization director or area director. Occasionally, an agreement to solicit offerings may be established between AGWM, the Missionary Fellowship Committee, and the national church, providing it is for an EC-approved project or educational scholarship. Nationals are requested to send all offerings received in the United States to AGWM for proper accounting and distribution so churches may receive proper credit and to satisfy IRS requirements.


Actual, normal expenses incurred by the visiting church leader after arriving in the United States for such approved activities may be reimbursed per advance agreement. Fund raising, cash offerings, or monthly commitments for personal support is not permitted. AGWM does not open an account in the name of the national leader or pastor for the receipting of funds. Education - Medical Insurance

Without exception, medical insurance is to be provided for approved nationals visiting the U.S. for education as follows:

The missionary associate policy through IMG for those here over three months The GTL policy for those here three months or less.

Premiums are to be covered by the field and/or project accounts as defined by the Regional Office. Approval Process – Visiting Nationals

Travel funds over $200 taken from missionary accounts for a national’s visit require regional director approval. The regional and Mobilization directors approve visits of nationals for the following reasons:

1. Educational studies 2. Executive officials attending conferences or councils and/or handling other diplomatic matters 3. Fund-raising for EC approved projects.


NEWS RELEASE AND PHOTO TRANSFER


When a candidate is placed on allowance, and a veteran is placed on itineration allowance, an OTO transfer of $125 is made from (00) to the Mobilization Department to cover the cost of writing the news release and providing the photo for pledge certificates for the missionary.


NONPOLITICAL STANCE OF AGWM


Missionaries are expected to refrain from all comment on and participation in political affairs of any country other than that of their own citizenship. The long-standing, oft-reaffirmed AGWM policy is to be clearly nonpolitical in all missionary endeavors. Neither AGWM as an agency nor its personnel may be used by or give reason to be considered a source of political, military, or security information for any government agency. Procedure

Missionaries are encouraged to avow loyalty to their country of citizenship and pray for its officials and government leaders. However, AGWM will not permit its testimony among the nations or its missionary presence to be compromised.


OWNERSHIP OF MISSIONS FUNDS


AGWM operates under a tax-exempt status of the Internal Revenue Service (IRS) concerning charitable organizations. Neglect to report or unauthorized use of these funds constitutes embezzlement. While donors may designate a use for the funds, AGWM must accept accountability for how these funds are disbursed, maintain administrative control over contributed funds and be able to give account to the IRS regarding how these funds were used to achieve the objectives of the mission. Procedure

IRS law is clear that upon the issuance of a tax receipt to a donor, the ownership of funds or goods-in-kind given transfers to the charitable organization, not to the person or project designated by the donor. If the latter were true, the donor would not be entitled to a tax receipt. Since the missionary functions as a representative of AGWM, all funds he/she receives as a direct or indirect result of missions activities become the property of AGWM. In practice, AGWM honors donor designations if the missionary or project clearly has organizational linkage to and administrative accountability with AGWM. Otherwise, offerings are returned to the donor. Exceptions to Policy

Exceptions to the above policy are personal gifts such as Christmas, birthdays, anniversaries, and personal needs. These funds may be designated by the donor and received by the missionary as part of the personal allowance structure up to reasonable maximums set by AGWM. These offerings must also be reported to AGWM.


PARTNERSHIPS


National Churches All appointed Assemblies of God World Missions missionaries living outside of the United States are permitted to hold dual credentials with the General Council of the Assemblies of God U.S.A. (as an exception to their policy) and their overseas host national church, as needed. U.S. Nonprofit Ministries/Organizations Before entering a relationship and ministry with a nonprofit ministry/organization from the U.S., contact the appropriate area director for input and guidance. A written agreement/memorandum of understanding is required for all partnering ministries with AGWM. Procedure

U.S. Nonprofit Ministries/Organizations 501(c)(3) is a section of the U.S. tax code that defines a type of non-profit organization that is dominant in the United States. The AGWM Executive Committee is the approving authority for all 501(c)(3) and similar non-profits, and NGOs, involving AGWM missionaries or missions entities. Such entities will be evaluated to assess their strategic alignment with AGWM missiology. All 501(c)(3)s will pay the 5% general administration/operations fee on all income that is used for AGWM ministry.


PERSONNEL REQUESTS


A missionary sensing a need for more missionary help on his field should complete the “Request for Missionary Personnel” form, sign and date it, and forward it to his missionary fellowship moderator, or area director if there is no missionary fellowship moderator.


PROJECTS


Assemblies of God ministers or missionaries must have written approval from AGWM before publicizing a project to solicit overseas missions funds from Assemblies of God ministers or churches. AGWM is not financially responsible for unauthorized projects or expenditures; and the use if missions funds for unauthorized projects constitutes embezzlement. Personal funds used by a missionary for building, improving or maintaining missions property are considered a gift to the mission, unless a written agreement is made with AGWM before the money is expended. Procedure

There are two basic kinds of projects: 1) buildings and property projects, and 2) special projects that represent ministry such as children’s ministries, printing/publishing, etc. Buildings and Property Projects Projects involving building construction, property purchases, or other projects fully or partially financed with missionary funds must have written approval from the missionary fellowship, national church, area director, and the EC. The “Project Approval Request” form should be used to begin the project request. As part of the Stewardship Information, the total project cost (best estimate) should be included with the initial project request. For large or extended projects, approvals should be in phases, such as land and building or phases of building. Under normal circumstances, institutions, building projects, and such, should have approved and recognized project budgets. Institution and project funds should not be placed on the missionary’s account. Assemblies of God ministers or missionaries must have written approval from AGWM before publicizing a project to solicit overseas missions funds from Assemblies of God ministers or churches. Total project cost (best estimate) be submitted with the initial project request and approval to be in phases; such as land and building or phases of building. Builder’s International is available to assist with land assessments, building design, and other construction decisions. Special Projects Funds raised in response to special appeals are maintained in a Special Projects account. Missionaries with projects warranting national publicity in the United States should discuss possible promotions with their regional director who will share these requests with the administrator for consideration. Overseas-based missionaries and institutions/ministries must report on and complete SDRs within 90 days (3 months) or the funds returned to avoid becoming delinquent.


Stateside-based missionaries and institutions/ministries, as well as overseas-based missionaries on itineration, report on and complete SDRs in 60 days (2 months) to avoid becoming delinquent. Project Budgets

Approved by Area Director/MD Approved by Regional Director/MD


PROPERTY OWNERSHIP: MINISTRY


All buildings financed by U.S. or foreign funds that are solely for the benefit of the local church (such as church buildings and pastors’ residences) should be registered in the name of the national Assemblies of God organization. Procedure

When U.S. funds have been invested in property held by a national group, provision should be made to protect the interests of the General Council of the Assemblies of God. This may be done either in the title deed or through legal agreement. Agreements should protect the property from unauthorized mortgage or other encumbrance and from sale to or use by non-Assemblies of God groups.


PROPERTY OWNERSHIP: PERSONAL


Missionaries are not permitted to purchase property on the field as a personal investment. Procedure

Missionaries are encouraged to investigate the advantages of home ownership in the United States. Property ownership as an investment in the United States is not considered improper as long as it does not detract from the missionary’s effectiveness. Home ownership outside the United States is against policy because of the following:

Entanglement issues Restriction of missionary mobility Possible negative impact on ministry effectiveness Governments holding AGWM liable Real estate taxes being assessed the personal property Other field housing options are available Other retirement investment options are available


RESIGNATIONS


Missionaries may end their service with AGWM before retirement by resigning. The Executive Committee shall approve missionary resignations. During a missionary’s tenure, funds accumulate, ADP, towards a Transition Allowance which can be used personally when the missionary retires or resigns, except in cases when a missionary is dismissed. Procedure

Before resigning, the missionary should discuss the issue with his/her team leader and area director. If the need to resign is pressing, then the associate should submit his/her resignation to the area and regional directors in writing.


RETIRED MISSIONARY ASSIGNMENT


Regional directors and other EC members, who have ministry projects, may assign such to retired missionaries under Executive Committee guidelines. The retired missionary with an assignment will automatically receive monthly statements and cash receipts during the assignment period with the stipulation that they are not to use the information for fund raising purposes. Procedure

Such assignments are on a voluntary basis regarding personal compensation. Ministry expenses can be reimbursed under certain conditions. The retired missionary with an assignment should make ministry related requests to their regional director/EC member, such as travel requests.


RETIREMENT / SENIOR ACTIVE


Retirement age is 66 for all missionary categories. PMC-Member Care sends an initial letter and Retirement Guidelines to missionaries who have attained age 63. The medical/retirement coordinator will assist in the retirement process by sending to missionaries at ages 63, 64, and 65 all available information concerning retirement. Although the retirement age is understood to be age 66, missionaries may retire as early as age 62. This change of status must be approved by the EC. During a missionary’s tenure, funds accumulate, ADP, towards a Transition Allowance which can be for personal use when the missionary retires. Senior Active A missionary may continue active missionary service after age 66, with an annual Senior Active work agreement, which will be based on the recommendation from the respective Missionary Field Fellowship, area director, regional director, and World Missions Board. The missionary’s status will change to Senior Active Current Work Agreement (RS). Procedure

For extensive information regarding the retirement process, Medicare, Social Security, and other retirement benefits, refer to the Retirement Guidelines. Full Social Security Option for Retired Missionaries Missionaries in all missionary status categories, except the candidate statuses, who receive Social Security retirement payments, are put on ADP status, thus avoiding an overdraft in their (00). Medical Coverage for Spouse of Retiree If the missionary HOH retires and the missionary spouse has not reached age 65, the spouse is eligible to remain on the AGWM medical insurance for up to one year or until the month of the spouse’s 65th birthday, whichever comes first, with premiums to be paid personally or as taxable income if paid from missions funds. Medical Retirement (RD) Medical retirement, as defined by the Social Security Administration, may be available for a missionary who becomes medically disabled. This change of status to RD must be approved by the EC. Details of allowances and benefits may be secured from the medical/retirement coordinator. Retirement Seminar An annual Retirement Seminar will be held during the week prior to Missionary Renewal for those who are age 60 and above. It will be especially helpful for those who plan to retire within the following year or two. Attendees will normally attend while on itineration, although they may attend at any time if their regional director approves the trip. Arrangements should be made through the PMC-Member Care office.


Related Resources

For information regarding Social Security retirement benefits and allowances contact the medical/retirement coordinator. NOTE: Medicare is available at age 65.


RETIREMENT INVESTMENT PROGRAM


Missionaries are considered self-employed; thus, financial support after retirement is their individual responsibility. Neither AGWM nor the General Council provides retirement benefits beyond assistance in investments mentioned below. Missionaries may choose to invest personal funds in other financial institutions. Procedure

AG Financial 403(b) Retirement Plan (Formerly MBA) AGWM is an active participant in the AG Financial 403(b) Retirement Plan. AGWM facilitates missionary contributions according to the following guidelines:

New missionaries, both singles and couples, contribute $200 per month. Veterans (after completing one full term) have the option to contribute from $200 to $600 per

month. A written and signed agreement of the amount is to be on file with the Divisional Accounting

office. Amounts can be changed only at the time new budgets are set; i.e. itineration time. Monthly contributions are underwritten.

Other Investments Missionaries may also choose to invest personal funds with investment firms of their choice, including one or more of AG Financial’s other tax-deferred and nontax-deferred investment options. AG Financial also offers after-tax personal savings accounts, self-directed IRAs, guaranteed fixed income investments, term life insurance programs, and other investment products. Related Resources

Website: agfinancial.org/solutions/retirement-planning/403b/


SENDERS FUND Missionary Handbook Policy

The purpose of the Senders Fund is to assist new missionaries with the partial cost of training in preparation for missions work—i.e. Candidate Orientation, Missionary Training, and Missionary Renewal. Upon request from a candidate, the Senders Fund will pay for required books from Candidate Orientation, in lieu of PMC distributing the actual books. Procedure

The Senders Fund receives donations on a regular basis and from special appeals. AGWM disburses the funds to new missionary accounts soon after Missionary Renewal. The amount of assistance varies.


SHORT-TERM MINISTER ABROAD (STMA)


The objective of short-term assignment is to complement the work of career missionaries. ST assignments are up to six months in length and are designed for experienced ordained pastors, evangelists, professors or other ministers. Prior to their trip, all individuals working in ministry overseas are required to be processed through AGWM Personnel and Member Care. All AGWM approved short-term personnel are required to go on Chubb Incidental Travel Insurance. Procedure

Successful ST ministry requires proper planning by both the minister and the inviting missionary fellowship. AGWM coordinates this planning in the best interest of the work and to secure the maximum benefit from the ST ministry. Therefore, each trip should be arranged through the Personnel and Member Care Department. A missionary needing short-term ministry assistance should contact his missionary fellowship moderator (if applicable) or area director by written communication regarding the need for short-term ministry assistance. The missionary fellowship moderator (if applicable) should add his recommendation to the request and forward it to the area director. Receiving Offerings While on the Field When a church overseas collects an offering or gives a financial gift to a short-term minister abroad (STMA), the reporting is done in one of two ways:

1. Short-term ministers abroad who have work agreements and receive the $125 per day remuneration, are to send all offerings and gifts received overseas to their short-term account.

2. Short-term ministers abroad who do not have work agreements and simply turn in receipts to cover expenses, may keep offerings and gifts received overseas and report them on their short-term expense reports.


SHORT-TERM MISSIONS OPPORTUNITIES


There are short-term missions opportunities that range from a few days to 11 months. Prior to their trip, all individuals/teams working in ministry overseas are required to be processed through AGWM Personnel and Member Care. All AGWM approved teams, members, volunteers, or short-termers are required to go on Chubb Incidental Travel Insurance. In the event that individual/team fails to submit their insurance payment, the premium costs will be taken from the inviting missionary’s (00). In the event the individual/team arrives on the field without registering, the missionary is not permitted to host/engage with the individual/team. Therefore, it is the obligation of the missionary to inform the applicants of our process and double check with the individual, team leader, or PMC regarding completion of registration prior to receiving a team/individual. Procedure

Each is designed to serve specific needs of both the volunteer and the field.

MAPS Team – Includes individuals and ministry teams, up to 30 days. Includes opportunities to serve with missionaries and various International Ministries.

Short-Term Minister Abroad (ST) —Credentialed minister, generally two weeks to six months, processed by Personnel and Member Care

MAPS—Individuals, 1 month to 11 months MAPS—Ministry teams, including college student teams, a few days to two weeks, opportunities

to serve with missionaries and various International Ministries MAPS Construction—Construction and ministry teams; usually church teams.

When inviting an individual or team to the field, missionaries must direct all prospective participants of short-term opportunities to register through PMC. Should an individual or team arrive on the field with the intent of participating in a short-term opportunity without being registered through PMC, the missionary is not permitted to host/engage with the individual/team. For non-ministry related visits, see “Visitors to the Field” Related Resources

Specific needs can be found on http://wideopenmissions.org/.


SICK TIME Missionary Handbook Policy

The Missionary Head of House receives 24 days of sick time per year. Procedure

Sick time is given for the recovery from illness and may be taken at any time. Sick time does not accrue and is not carried over from year to year.


SOCIAL SECURITY


Participation in Social Security All missionaries serving with AGWM must participate in the Social Security program. Applicants for missionary service who have previously “opted out” will have to “opt back in” to the Social Security program to be considered for AGWM service. Medicare and the AGWM Medical Plan When a missionary HOH or missionary spouse enrolls in Medicare, the amount of Medicare Premiums, A and B only, can be reimbursed from the AGWM Medical Fund, underwritten, nontaxable. The missionary has to be enrolled AGWM’s career medical plan and provide documentation of enrolling in Medicare. The AGWM medical plan is primary coverage when overseas, and Medicare is the primary coverage when in the U.S. Social Security Tax Payments Missionaries are considered self-employed ministers for social security tax purposes and must pay estimated taxes quarterly and file annual tax returns. Social Security Benefits Missionaries age 62 and older may continue in active missionary status and receive social security monthly benefits. Missionaries in all missionary status categories, including candidate statuses, should notify the appropriate regional financial specialist and regional office upon receipt of the first social security check. Procedure

Social Security and Medicare The U.S. government’s Social Security retirement program has been a basic part of American life since 1935. In addition to benefits for retired workers, Social Security also provides financial support to younger workers and their families who face a loss of income due to disability or the death of a family wage earner. Medicare is our country’s health insurance for people age 65 or older. If you are getting Social Security benefits when you turn 65, your Medicare Hospital Benefits start automatically. If you do not plan to sign up for Social Security benefits before age 65, make sure you sign up for Medicare at least three months prior to your 65th birthday. Medicare is financed by a portion of the payroll taxes paid by workers and their employers. It also is financed in part by monthly premiums deducted from Social Security checks. Social Security Retirement Payment and AGWM Compensation AGWM personal compensation may affect social security benefits received. For missionaries in all statuses, except candidate statuses, AGWM allowance will remain the same; however, from that point, it will be ADP. In some cases, the missionary may elect a modified allowance package to reflect receipt of social security benefits.


TAXES: OVERVIEW


Social Security Tax/Self-Employment Tax (Income Tax) Missionaries are considered self-employed ministers for both social security tax and income tax purposes and must pay estimated taxes quarterly and file annual tax returns. Foreign Income Tax Fund Each missionary will raise a small amount in commitments to be transferred from his or her account to a special tax fund for payment of foreign income taxes. The foreign income tax fund will be used to pay the first $1,500 per tax year of foreign income and austerity taxes. For countries with a tax liability in excess of $1,500 per year, the balance will be paid from (00) funds. All payments of foreign income taxes will be accumulated as taxable income to the missionary in the year paid. All U.S. federal and state income taxes and other foreign taxes on income such as interest, dividends, capital gains, royalties, rental property, sales, or estates are to be paid from the missionary’s personal funds. U.S. Federal and State Income Tax Returns A United States federal income tax return is required to claim any available exclusions. In some cases, a state tax return may also be required. Tax returns are the responsibility of the missionary. See U.S Income Taxes and State Income Taxes Below. Tax Assistance for U.S.-Based Missionaries

1. Assistance is available when a U.S.-based missionary spouse chooses not to work for additional compensation beyond the standard missionary compensation package, regardless of the source, and submits a written statement to this effect at the beginning of each year to the Divisional Accounting office. If a missionary spouse works for additional compensation, the couple is not eligible for tax assistance because the additional income can go toward paying the additional taxes.

2. Assistance is available when the U.S. based missionary is a single head of house, because missionary heads of house are not allowed to work for additional compensation.

3. U.S. based missionaries would continue with the option to take the tax assistance during itineration.

4. The amount of the tax assistance is optional. Missionaries can choose to take any amount up to the maximum.

5. The tax assistance amount is not to exceed the actual tax amount. Overseas based missionaries on itineration and MIRs are not eligible, because all missionary spouses can work while on itineration or serving as MIRs. Procedure

The Divisional Accounting office will assist missionaries in making appropriate monthly deductions from their personal allowance for payment of estimated federal taxes. Social Security tax is paid whether living in the U.S. or overseas. Income tax is paid when living in the U.S., but generally excluded when living overseas. See Foreign-Earned Income Exclusion below. Foreign-Earned Income Exclusion Any exclusion of income allowed by the U.S. federal government for foreign-earned income covers only that portion of the missionary’s total income disbursed to him for service as a missionary performed


outside the United States. This amount fluctuates with current income tax law. Incomes such as interest, dividends, capital gains, royalties, pensions, rental property, self-employment and other taxes are not part of the earned income tax exclusion. A foreign-earned income exclusion is available in certain circumstances when living overseas. The exclusion must be claimed in the first two years out of the USA. Self-employment tax is required whether living in the USA or not. See www.irs.gov for more information. U.S. Income Taxes A United States federal income tax return is required to claim any available exclusions. Tax returns are the responsibility of the missionary. Thus, arrangements should be made with a “tax preparer” before leaving the United States. AGWM will mail a 1099MISC to the missionary, indicating the total taxable income accumulated for the year. Maintenance of all monthly statements and personal records will provide the additional information needed to prepare tax return. State Income Taxes A state tax return may also be required even when the missionary is not physically present in the state. Check with the Department of Revenue of the appropriate state. Tax Preparation Fees, Missionaries A. US Tax Preparation fees: Personal Expense. B. Overseas Foreign Tax Preparation for missionary income: Reimbursable, with appropriate documentation, from (00) as a work expense, ADP, not taxable, when in addition to preparation of an annual US tax return.


TERM LENGTH

Missionary Handbook First Term

First terms for career missionaries is 36 months, with a reduced budget and equipment allowance. This term is to be served in a mentorship relationship with a veteran missionary as assigned. Note: Questions regarding the first term may be referred to the Personnel and Member Care office. Veteran Terms

All subsequent terms for career missionaries are for 48 months, with a full budget and without mentorship. See the section on Categories for length of terms related to specific categories. U. S. Based Missionaries

Stateside-based missionaries will serve regular terms (three-years first term, four-year subsequent term) and are expected to take one-year itineration cycles. Extensions and Exceptions

Term extensions due to children’s schooling, visa requirements, continuity of field assignments, etc., must be approved in advance on a case-by-case by the RD/IMD.


TITHES


Per General Council Bylaws, part of the support of AGWM office expense is to come from 50 percent of the missionary tithe. A missionary is also to give to their home district $25 per month as a tithe when residing in the U.S. and $10 per month when residing on their field of service. The other portion of the missionary tithe is left up to the missionary to give as the Lord leads, such as to the local church overseas attended by the missionary. Procedure

Missionaries are responsible to set up payment methods for district and national tithes/dues through the respective giving website.


TRADEMARKS: THEMES, TITLES, AND MINISTRIES/PROGRAMS

Missionary Handbook Before any new title or theme is used by any General Council department or ministry, including missionaries, in connection with any publication, product, or ministry/program, the desired title or theme should be submitted through the AGWM Mobilization Department for review and search of existing trademarks for possible conflict. This step will assure that there is no infringement upon a registered trademark. It is imperative that no title or theme be used without first ascertaining that the title or theme is available for our use and will not infringe upon the legal rights of another person or entity. If the life of the theme is one year or less and if there is no conflicting mark, they will use the mark as “common law” and not register the mark, as the trademark process can be a lengthy one. If the life of the product is ongoing Mobilization will research and register the trademark with the United States Trademark office. Procedure

The AGWM Mobilization Department is the contact through which to submit applications for trademarks.

If the ministry is already approved by the field leadership, submit requests for searches and trademark registration to the AGWM Mobilization Department.

If the ministry has not yet received approval from field leadership, contact your area director first. Once approved, then submit the request to the AGWM Mobilization Department.


TRAINING: IN-SERVICE


AGWM provides missionaries with in-service training in preparation for their assignment and during their assignment. Training includes the following: Candidate Orientation As the last step of the approval for missions service, candidate missionaries attend one week of orientation either in the spring or fall. Missionary Training/Missionary Renewal (MT/MR) New missionaries who have been approved for missionary service are required to attend Missionary Training and Missionary Renewal prior to leaving for the field. Veteran missionaries will be required to attend Missionary Renewal during their itineration cycle (once every five years for those on shorter itineration/term cycles). The following exception applies:

Missionaries just prior to turning 66 - a one-time MR attendance is mandatory if the missionary has not attended an MR within the 5 years prior to turning age 66.

Missionaries aged 66 or older – Missionaries aged 66 or older may seek approval from their supervising EC member to be excused from attending MR.

Safety Training All new missionaries are required to take the Fort Sherman Academy (FSA) Sentinel online entry level security course (A-level), except the following:

1. Those assigned to Africa, Eurasia and Europe, in which case are required to take the FSA intermediate three-day B+ security training.

2. Case-by-case recommendations by regional leadership to take the FSA intermediate B+ or advanced C+ training.

3. Those who have already taken the FSA Sentinel online security course, or the higher FSA B+ or C+ training.

For veteran missionaries, the FSA Sentinel online security course is highly recommended, unless the higher level FSA B+ or C+ training has already been taken or is recommended. In addition to the online or seated courses, missionaries may purchase the Safe Travel Solutions DVD in both the adult and children’s versions using their (00) funds. On-field Orientation Additional on-field orientation and training will take place at the discretion of the regional leadership. Additional Summer Training Additional training is provided at the discretion of the regional directors/international ministries director.

Compassion Ministries Institute for Islamic Studies University Ministries

Seminars are offered as an option for personal development in the summers which include area such as:

Reentry


Retirement Empty Nest

Coaching Missionaries may request coaching through a Coaching Request form. Coaching Guidelines

1. Coaches are to meet the competency standards of the International Coach Federation (ICF) or an organization with similar standards (e.g. AG Coaching meets ICF standards).

2. Maximum cost and duration of coaching for non-certification: Up to 90 days and/or up to $3,000 per term per individual, ADP, nontaxable. If coaching is not work-related then it is taxable.

3. Maximum cost and duration of coaching for certification: Up to 120 days and/or up to $4,500 per term per individual, ADP, nontaxable. If coaching certification is not work-related then it is taxable.

4. Lifetime/career coaching maximum expenditure is $6,000. 5. Must complete and turn in the Coaching Request form to the respective area director, who will

forward it to the regional director for a decision. Rental Vehicle Expenses During Training

1. Candidates attending Candidate Orientation, can be a (00) expense when it is the most cost-effective alternative;

2. Candidate and veteran missionaries attending MT/MR Summer Events, at (00) expense; 3. Candidate and veteran missionaries attending additional required meetings/training in Springfield

prior to or immediately following MT/MR, at (00) expense.

Procedure

Candidate Orientation During candidate orientation, candidates for missionary service will meet with the AGWM Executive Committee and their name will be submitted for approval to the World Missions Board. This week is also the beginning of in-service learning regarding AGWM. Topics may include, but are not limited to:

Policies, procedures, and chain of command in AGWM Code of Ethics Budgets Taxes and insurance Visa and travel Fund-raising and reporting Conflict management and expectations Relationships: couples and singles Cross-cultural interaction and adaptation Missiology/theology

New missionaries may be reimbursed from their (00) for books, including digital options, on the Personnel and Member Care recommended reading list and those recommended by ED/RDs/IMD and other EC members during Candidate Orientation sessions.


Missionary Training/Missionary Renewal (MT/MR) Missionary Training and Missionary Renewal are held in the summer each year. An extensive MK program is provided to help children and youth prepare for life on the field. Missionary Training and Renewal focuses on the introduction and continuation of learning in the following core competencies which will help missionaries live out AGWM’s core values:

Bible and Theology Theology of Mission Understanding Culture Spiritual Formation Contextualization Grace-Filled Cross-Cultural Living

For candidates, partial cost of training will be covered by the Senders Fund and the remainder to be covered from funds included in the candidate’s cash budget. For veterans, funds to be used toward covering the costs of Missionary Renewal will be included in the cash budget. Missionaries who attend MT/MR are allowed to travel reasonable distances for itineration services held, while still attending all MT or MR sessions. Requests to postpone attendance from Missionary Renewal will be decided by the regional/IM director in conjunction with the executive director. Safety Training B+ Security training classes are scheduled in Springfield on days prior to or following Missionary Training and Renewal. C+ Security training is scheduled at the Fort Sherman Academy facilities. Contact the AGWM Safety Office at [email protected] for information regarding course registration.


TRANSFERS/RELOCATION: PERSONNEL


Original Assignment A missionary’s original placement and assignment is decided during Candidate Orientation in conjunction with the regional director and Executive Committee. Transfers Within AGWM When missionaries desire a transfer in location, whether or not they have been invited or approached by others outside their field leadership to make a transfer, they should contact their field leadership before making other contacts. Field leadership should be contacted and involved up front instead of being notified toward the end of the process or after the fact. Transfers to AGUSM If a transfer to AGUSM is being requested, the regional director should also be contacted. Moving Expenses Expenses incurred when moving more than 50 miles, for businesses purposes, with an expected stay of 18 months or more are taxable. Tax assistance is available, ADP, for up to 30 percent of moving expenses. Procedure

Transfers within AGWM Missionaries desiring to transfer from, or within, a country, area, region, or to a U.S. assignment should begin the process by contacting their own field leadership; field moderator and/or area director. The regional director will be involved in final approval. Transfers outside a region or to a U.S. assignment will include approvals from both the sending and receiving area and regional/department directors. Refer to categories Equipment: Household and Freight, Shipping, and Duty for information regarding eligibility and maximum allowances. Transfers to AGUSM Missionaries desiring to transfer to Assemblies of God U.S. Missions should begin the process by contacting their AGWM leadership: area director and regional director. Missionaries who request to transfer to the Assemblies of God U.S. Missions (AGUSM) must comply with the following guidelines established by the Executive Leadership Team.

Transfers between AGWM and AGUSM are to be determined by mutual agreement. Transfers will not be allowed if the missionary is of retirement age. When retirement has been

determined, the missionary’s supporting churches and donors are to be notified. Further missionary service with AGUSM is not precluded by retirement from AGWM, provided a

new application has been processed with AGUSM.


TRAVEL


Travel to the Field/Assignment Travel to the field/assignment must have final clearance from AGWM Mobilization. No travel can be ticketed prior to clearance. Travel will be by the most economical route with reasonable consideration for comfort, health, and reliable service. Travel will be by coach or economy class. Business class is not acceptable except in certain circumstances which have been preapproved. An overnight stop is normal on long flights en route to the field; two nights for distant, interior destinations. No stops are necessary for countries where the airlines have direct flights from the U.S. In light of current airline practices across the industry to not release seats to travelers or travel agents for assignment until 24 hours prior to flights, that main cabin seat upgrades to preferred seating be allowed as a (00) work expense (nontaxable for adults, taxable for children) at the discretion of the traveler(s). On-Field Travel Field travel includes travel to missionary fellowship meetings, retreats, meetings, and seminars. Inter-Regional Travel Inter-regional travel, when a missionary is traveling from their assigned region or through IM to a region they are not assigned to for ministry purposes, requires approval of the missionaries overseeing regional/IM director and the director of the region they are going to. Personal Visits to the U.S. A missionary may return to the United States for personal visits for family reasons such as a death, wedding, graduation, etc. Speaking Invitations in the U.S. During their term overseas, missionaries may accept an invitation to speak for a missions emphasis in the United States. Medical Travel Missionaries need to communicate with field leadership regarding extensive medical travel that will take them out of their country. Green Card Renewal AGWM has approved paying 50 percent of a plane ticket from work funds, ADP, for missionary travel required to protect green card status. Cancelled Travel The full expense of a cancelled trip due to extenuating circumstances is nontaxable, even when partial refund is given, as approved by the RD upon receipt of a written statement from the missionary. Designed For Life


Missionary ladies, currently on itineration, may attend the Designed for Life Conference and AGWM hosted events, each October with registration, housing expenses, and related travel expenses being covered from (00). This event is held in conjunction with James River Church in Ozark, Missouri. Procedure

On-Field Travel While on the field, travel to the annual Missionary Fellowship meeting is underwritten. Travel for other retreats/meetings/seminars is ADP with AD approval. Inter-Regional Travel Inter-regional travel should be agreed upon by the respective regional/IM directors and documented on the overseeing EC member’s AM minutes. Candidate Travel A candidate missionary traveling overseas before final clearance requires the approval of both the respective regional director and the director of Mobilization, documented on the director of Mobilization’s AM minutes. Personal Visits to the U.S. For continuity of ministry, these rules apply to personal visits to the U.S.:

1. Travel is only with the written approval of the area director. The trip is considered vacation and is at personal expense.

2. The time in the United States is limited to one month per calendar year. 3. The missionary may not initiate participation in missionary services or solicit personal offerings for

trip expenses or funds for equipment and projects. Speaking Invitations in the U.S. The following rules will apply to speaking invitations in the U.S.:

1. The district or church inviting the missionary must provide a written communication expressing their intention to cover all expenses related to the invitation, including travel and living costs. This communication must be forwarded to the area director.

2. The acceptance of an invitation requires the written approval of the area director, who will notify the regional office and Mobilization.

3. Before extending an invitation, a district or church should first communicate with AGWM. Missionaries are limited to accepting two invitations during a term, and their absence from the field may not exceed two weeks for each invitation.

4. A missionary must not engage in speaking or fundraising activities other than those for which he is specifically approved by the Mobilization director.

Medical Travel Inter-Regional Inter-regional travel for medical purposes requires approval of the missionary’s regional director, documented on AM minutes. To the States Occasionally, a missionary may need to return briefly to the United States for medical reasons. Before written approval is given, the missionary must supply the area director with a recommendation from a local doctor or medical institution that adequate medical treatment cannot be obtained on the field. Recommendations from the MFC also are helpful. The area director will complete a Medical Questionnaire and fax it to the regional office.


Green Card Renewal Fifty percent of plane fare is allowed for the affected person only, with other family members and all other related travel expenses as personal. This approval does not apply to short-term ministers abroad (STMA) or Retired Missionary (RM) status. Additional Information

1. Appropriate district notification will be coordinated through the Mobilization Department. 2. Travel expenses for approved medical reasons will come from the missionary’s account. 3. A missionary returning to the United States for medical reasons will not be reimbursed for freight-

related expenses. 4. A missionary in the United States for medical reasons cannot return to the field until AGWM

receives a written statement from a doctor. This statement should include the doctor’s opinion of the missionary’s readiness to return and, if related, how ongoing treatment can be managed on the field.

5. Medical clearance will be granted through Missionary Services before the missionary will be released to return to the field.

6. Normally, approved time in the United States for medical reasons does not alter the scheduled ending date of that field assignment.

Approval Process

Area and regional directors—less than six months including emergency travel to the U.S. EC approval—more than six months. Missionary appointment will be jeopardized by returning from the field without proper authorization

before completing a full term. In situations where missionaries live in the U.S. more than one year due to medical, counseling, or

other domestic reasons, their circumstances will be reviewed at the end of one year to determine a course of action. Three month reviews will continue to be done.


TRAVEL: GENERAL COUNCIL


Stateside and overseas-based veteran missionaries may attend General Council once every four or five years during their itineration cycle with expenses paid from (00), ADP. Veteran missionaries may attend more often at personal expense. The exception for more frequent attendance will be if veteran missionaries are invited to participate in the promotion or representation of their regions/ministries. New missionaries, because of fund-raising constraints, are discouraged from attending General Council. If they choose to attend, it is at personal expense. Reappointed missionaries may attend General Council with expenses covered from their (00) only if sufficient funds are available. Missionaries in the United States for medical reasons are not permitted to attend General Council. Only missionaries on itineration in the U.S. or on stateside assignment are allowed to attend General Council sponsored conferences in the U.S., ADP. Area directors and International Ministries directors may attend General Council sponsored conferences as needed due to their ministry assignments. AGWM Fly-Ins Missionaries on itineration may attend AGWM Fly-Ins with approval from the Mobilization Director in consultation with the respective RD/IMD.


U.S.-BASED PERSONNEL


Since some AGWM missionaries are permanently based in the United States, the following policies apply specifically to them:

Auto Allowance Disbursement - See Vehicle: Mileage and Allowances for details Gasoline Allowance Disbursement - See Vehicle: Mileage and Allowances for details

U.S.-based missionaries may attend General Council once every four or five years during their itineration cycle with expenses paid from (00) funds, ADP. Exception is made if the missionary is invited to participate in promotion or representation of AGWM. Missionaries assigned to a U.S. base as their assigned field will not receive a household equipment allowance until their second and subsequent terms. The re-entry disburse is discontinued during the stateside assignment. Stateside-based missionaries are to serve regular terms (three-year first term, four-year subsequent terms) and itineration cycles (one-year), like overseas missionaries. Stateside-based missionaries are to live at the location of the ministry to which they are assigned. Procedure

Shipping All missionaries transferring to a U.S. base will receive moving and freight expenses as determined by Missionary Services. U.S.-based missionaries do not participate in Freight Fund policies; charges will be made to their (00) account. Speed the Light Vehicle Specific information related to STL vehicles for U.S.-based missionaries may be obtained from the office of the AGWM administrator or the STL office. For policy on drivers of STL vehicles while in the United States, see STL – Vehicles in the USA. Related Resources - Housing

See Housing for details. Related Resources - Tax Assistance

See Taxes, Overview


VACATION


Field missionaries may take up to four weeks’ vacation each calendar year (30 days including weekends), provided at least three months of the year has been spent on field assignment. Vacation time is not cumulative; unused vacation from a respective calendar year, cannot be applied to future years. The length of term is not affected by vacation time policies. Funds for vacation expenses are included in the missionary’s personal allowance. Vacation expenses are personal, including the costs of travel using a Speed the Light car. Missionaries on itineration are allowed their regular one-month vacation (30 days including weekends) which is included in their itineration time in the States.


VEHICLE: MILEAGE AND ALLOWANCES


Mileage reimbursement for itinerating missionaries is periodically increased to keep up with the cost of fuel and IRS rate. Campers, trailers and motor homes are reimbursed at five cents over the car rate. Reimbursement for mileage is accumulated to taxable income. For U.S.-Based missionaries, standardized gasoline allowance to cover commuting cost of $125 is disbursed, ADP, and accumulated to taxable income. In addition, U.S.-Based missionaries receive $140, ADP, for non-STL auto maintenance. Itinerating and stateside-based missionaries can sign up for AAA membership with annual premiums paid from (00). Procedure

The current mileage reimbursement rate (aligned with the General Council rate) is printed on the itineration report.


VEHICLE: NON-STL


AGWM does not encourage missionaries on the field purchasing a personal automobile or using such for missions business. However, when a personal vehicle is used in ministry related activities, actual cost of fuel may be reimbursed. The on field missionary will pay from personal funds for all other related costs associated with his second vehicle. The vehicle should be insured through the AGWM Collision Insurance Fund. A non-STL vehicle operated in the United States during itineration is a missionary’s personal property, but business mileage may be reimbursed. Procedure

On the Field If a vehicle is purchased from a missionary’s (00) or an institution account, the repairs and liability insurance bought on the field may be paid from the missionary’s (00) or the institution for which the vehicle is purchased. In the United States Personally Owned Vehicles Business mileage reimbursement may be withheld from itineration offerings. Business miles are defined as “miles directly connected with missionary itineration ministry and necessary to reach locations of missionary service, but not miles when commuting to and from normal place of ministry.” The rate per mile is indicated on the IR. Motor Homes See Itineration Expenses Rental Vehicles See Itineration Expenses Shortened Itineration, Regular Itineration and U.S.-Based Missionaries See Itineration Expenses Medical Leave Transportation See Medical Leave Public Transportation When traveling on business by public transportation, the itinerating missionary may use itineration offerings and report the expenses on the monthly IR. Original receipts for such travel must be attached.


VEHICLE: STL


Speed the Light, a project of the Assemblies of God Youth Department, provides transportation and communications equipment for evangelism. Eligibility

1. All nationally appointed world missionaries are eligible to apply for STL assistance. MAPS, AIM and Missionary Associates do not qualify for STL assistance.

2. Bible schools and Teen Challenge training centers with AGWM personnel may request STL assistance when the number of residents averages at least 10, not including faculty or staff. The vehicle is to be used for evangelism outreaches, not for transportation of students to and from the school. When the number of students reaches 61, the ministry can request a second vehicle.

3. Good News Crusades, task forces, construction work, or other specialized programs approved by AGWM may request field vehicles.

4. STL will provide only one vehicle per field. If the field is involved in extensive ministry, a request for additional vehicles may be considered.

5. Stateside-based missionaries, who are not on annually work agreements, will be eligible for STL vehicles if their ministry/work use of the vehicle is 25 percent or more. For those stateside-based missionaries who currently have a STL vehicle, eligibility to replace that vehicle will be determined in the same manner. Therefore, in assessing personnel use, if more than 75% of the past year’s vehicle use is personal (commuting mileage is considered personal use by the IRS), then the missionary will be ineligible for a new or replacement stateside STL vehicle.

6. Stateside appointed missionaries whose status is RA or RS and stateside assigned missionaries (SA, SP) who are approved on annual work agreements, are not eligible for new or replacement STL vehicles.

7. An RA/RS missionary may request approval, as an exception to policy, for the purchase of a used STL vehicle if the following conditions are met:

i) The missionary plans on staying on the field for an additional 4+ years. ii) The AD and RD vouch for the work the missionary is doing on the Field and need for a

replacement STL vehicle. iii) The missionary's (00) is sufficient to properly care for a replacement STL vehicle. Budget

cannot be ADP or underfunded. iv) The missionary has properly cared for his/her current STL vehicle and has not misused it

or taken advantage of the system (excessive STL Repair Assistance requests, etc.) Any approval amount will be determined by the STL/AGWM Committee based on the missionary’s country of service, taking into consideration the recommendation of the AD/RD. The acceptance/pledge of any such project will, however, remain at the discretion of the DYD.

Missionaries eligible for STL assistance who choose not to have a vehicle are also eligible to receive coverage for one term of STL Public Transit Passes, as taxable income. Coverage includes up to a maximum of $10,000 per 4-year term for missionary couples and $5,000 per year for singles. New missionaries scheduled for a 3-year term, can request $7,500 per term for couples and $3750 per term for singles. When completing the STL vehicle application, the missionary will indicate “Other – transportation pass” for vehicle type. Missionaries must apply for the use of a STL vehicle.


A missionary does not need to raise funds for STL equipment; this is the responsibility of the DYD. Eligibility for STL assistance does not guarantee securing the equipment or Public Transit Passes. Youth groups must raise the necessary funds in cooperation with District youth directors (DYDs). Any committee-approved STL project that has not been pledged for 2 years will be cancelled. Reapplication is required if the need still exists. Speed the Light and AGWM-owned vehicles must be covered by collision coverage from the AGWM Collision Insurance Fund. (See Insurance: Collision Fund) Procedure

Application Process All STL applications originate from the missionary through the area director’s office to the regional office and are sent to the joint Speed the Light/World Missions Executive Committee (STL/EC) for approval. Uses

Ministry on assignment Commuting miles have to be claimed as personal Not to be used for itineration

Soliciting Funds After an application has been formally approved, he/she should contact the appropriate district youth director (DYD) and offer to help raise the funds. Missionaries should include their DYD and youth of the district on their mailing list to keep them informed of their ministry. It is important that the missionary send a thank you note and pictures of the vehicle to the district that provided the STL funds. If a donor desires to contribute equipment, the missionary must contact the appropriate regional director. STL recommends that such equipment be sold and the funds given to STL for the purchase of new equipment. Disposal of Equipment Disposal means the vehicle is no longer considered a STL vehicle; it removes the vehicle from the inventory/asset files of the missionary and cancels insurance charges. When a missionary leaves the field for itineration or an extended absence (over six months), a report on STL equipment is required. Sale of Equipment STL vehicles or equipment may be sold only with permission from both AGWM and STL. If the vehicle is sold, the funds should be returned to the missionary’s AGWM account (08) and then transferred to STL. These funds will be applied to the cost of the next term vehicle. If the money is not needed for another authorized project, it will be used to meet emergency STL needs or help other missionaries on the same field secure STL equipment. Vehicle Storage A vehicle may be stored — i.e., put into a restricted area and not used — while a missionary is absent from the field for itineration or other reasons. Funds may be given to refurbish it for another term. Rental Charges By approval of the AGWM Executive Committee on April 19, 2005, a rental fee will no longer be charged for STL vehicles for any missionary categories.


Transfer of Vehicle If an STL vehicle is transferred from one missionary to another or to a different ministry, permission must be given by STL and AGWM. At the time of the approval, decisions will be made about any funds exchanged between the missionaries or the home districts of the missionaries involved. Exchange of Vehicle Once STL provides funds for a vehicle, the missionary is to use that vehicle until it is replaced by STL. If the missionary must exchange the vehicle for another one during the current term, permission must be obtained from STL and AGWM. Although permission may be given, new funds will not be provided by STL, and the missionary must report all details regarding the moneys involved in the exchange. When a missionary moves from one field to another during a term, the same procedure must be followed. Requests for Stateside STL Vehicle RA/RS missionary may request approval, as an exception to policy, for the purchase of a used STL vehicle if the following conditions are met:

1. The missionary plans on staying on the field for an additional 4+ years. 2. The AD and RD vouch for the work the missionary is doing on the Field and need for a

replacement STL vehicle. 3. The missionary's (00) is sufficient to properly care for a replacement STL vehicle. Budget cannot

be ADP or underfunded. 4. The missionary has properly cared for his/her current STL vehicle and has not misused it or taken

advantage of the system (excessive STL Repair Assistance requests, etc.) Any approval amount will be determined by the STL/AGWM Committee based on country of service, taking into consideration the recommendation of the AD/RD. The acceptance/pledge of any such project will, however, remain at the discretion of the DYD. Additional Drivers of STL Vehicles Drivers of STL Vehicles Outside the United States Drivers may be hired for safety and/or cultural reasons at the discretion of the field in accordance to the field’s established policy and must have the approval of the area director and regional director. The salary for approved drivers may be reported as a (00) expense. Supervision: MKs are to be under the supervision of parents, and nationals are to be under the supervision of the missionary or ministry to which the vehicle is assigned. Accidents, reckless driving, and traffic violations are grounds for losing driving privileges. Hired Drivers: Due to road conditions, the difference in driving behavior in the country, and/or not having the proper driving license, it may be necessary for the missionary to hire someone else to drive the STL vehicle. The missionary must carefully screen the hired driver. The hired driver should not use the vehicle for personal errands, etc. The missionary or spouse should be present in the vehicle to make certain it is driven and used properly. Care and Upkeep: The recipient of STL equipment is responsible for the care and upkeep of all equipment assigned to him or her. Neglected and abused equipment will have a definite impact in determining future application approvals. Unauthorized Drivers: If an unauthorized driver uses the STL vehicle and mechanical problems occur or the driver causes an accident, the driver assumes all repair costs. If the driver is unable to bear the responsibility, the cost becomes the personal responsibility of the missionary.


Drivers of STL Vehicles in the United States Drivers in the United States are at the discretion of the supervising EC member in accordance to their established policy. All additional drivers of mission’s owned vehicles, approved by the supervising EC member must be added to the General Council’s corporate auto liability policy, subject to a satisfactory Motor Vehicle (Driver) Report requested through General Council Corporate Insurance. The additional driver must not operate the vehicle until approved by the supervising EC member, the satisfactory MVR report has been obtained through General Council Corporate Insurance, and the driver has been added to the corporate auto liability policy.

General Regulations All drivers must be of legal age, have a valid US drivers’ license, and be covered, at a minimum, by proper liability insurance through the General Council corporate auto liability policy for STL vehicles. Corporate insurance will not cover drivers under the age of 21, and individuals, ages 21-25 must have a MVR with no citations for the previous three years. The use of the STL vehicle must be for ministry purposes.

Care and Upkeep The recipient of STL equipment is responsible for the care and upkeep of all equipment assigned to him or her. Neglected and abused equipment will have a definite impact in determining future application approvals.

Unauthorized Drivers If an unauthorized driver uses the STL vehicle and mechanical problems occur or the driver causes an accident, the driver assumes all repair costs. If the driver is unable to bear the responsibility, the cost becomes the personal responsibility of the missionary. Risk Management Program – STL Vehicles in the United States A risk management program has been established to help contain auto liability costs for vehicles in the United States (effective 3/31/04).

1. In addition to the repair cost liability the missionary or ministry incurs if an unauthorized driver has an accident in the STL vehicle and cannot pay the repair costs, for vehicles in the United States, the missionary or ministry account will be charged $500 per accident with a driver who has not been approved by the supervising EC member and added to the corporate auto liability policy subject to a satisfactory MVR.

2. The following at-fault accident risk management consequences will be implemented for vehicles in the United States:

a. If a missionary, missionary’s spouse, or other driver approved as an exception to policy by the General Council is involved in an at-fault accident, a letter will be sent by the Corporate Insurance Office requesting that the driver involved in the accident take and pass an on-line defensive driver’s course by a specified date. The driver will then be required to provide the Corporate Insurance Office with proof of passing the course by the imposed deadline to remain an approved driver. If the driver involved is not a missionary or missionary’s spouse and the vehicle involved is larger than a private passenger vehicle (car/minivan), the General Council approved driver will no longer be allowed to drive the larger vehicle.

b. If at any time during a 3-year period a missionary, missionary’s spouse, or other General Council approved driver is involved in a 2nd at-fault accident, there will be a surcharge of 15% of the annual premium. If the driver involved is not a missionary or missionary spouse, he or she will no longer be allowed to drive at all.

c. If at any time during a 3-year period a missionary or missionary’s spouse is involved in a 3rd at-fault accident, a surcharge of 25% of the annual premium will be collected.


d. If at any time during a 3-year period a missionary or missionary’s spouse is involved in a 4th at-fault accident, the missionary or spouse will no longer be allowed to operate the STL vehicle.

Note: Since the penalties for unauthorized driver and at-fault accidents are a personal expense being paid from the missionary’s (00), the amount paid will be accumulated to taxable income. Steward Insurance & Risk Management (SIRM) insures all U.S.-based Speed the Light vehicles that are titled to the General Council. For a more detailed listing of guidelines and procedures, contact the STL office. Budget Reports Travel allowances for gas, oil, and minor maintenance of Speed the Light cars, as well as minor car repairs and insurance, must be financed through the missionary’s account. The Speed the Light program provides for the purchase, shipment and major repairs of the car. Gasoline costs for miles driven on personal trips, however, are not reimbursable and cannot be claimed on budget reports. Global University SDR reporting is required on all STL funds released to Global University.


VISITORS TO THE FIELD


Personal come and go visits from parents, relatives, and friends do not require approval under the following conditions:

They do not intend to participate in ministry of any kind. Their visit does not last longer than two months.

Procedure

When visiting parents, relatives, or friends intend to participate in ministry, they must register through PMC as a short-term volunteer. When visiting parents, relatives, or friends intend to stay longer than two months, approval must be given by the regional director. Related Resources

For ministry/work related visitors, see “Hospitality” for details.


WIDOWS/WIDOWERS


Because missionary appointment for a couple combines the ministries of the husband and the wife, when a missionary spouse dies and the surviving spouse desires to continue as a missionary, the following are given consideration, but do not imply automatic continuation of missionary service:

The continuing personal needs of the widow/widower and children will constitute primary administrative concern.

The ministerial capabilities of the widow/widower, as well as field needs and family considerations, will determine if reassignment to missionary service will be made.

A widow/widower should consider reestablishing a home and ministry in the United States, unless specifically encouraged by AGWM to do otherwise.

AGWM will assist any missionary widow/widower in securing skills for gainful employment in the United States, and will use funds available in the missionary’s account to finance such training when necessary.

A widow/widower approved to continue in missionary ministry will receive full allowance for the remainder of her/his missionary service.


WILLS AND TRUSTS


Wills—all AGWM personnel should have a formal Last Will and Testament. All personnel should have, on file with AGWM, a durable special power of attorney, and those who have minor children should include a clear statement of contingent temporary guardianship of those minor children, designating the person or persons who will act as guardians of those minor children upon both parents’ inability or unavailability to perform such roles. Procedure

It is optional to have a copy of the will document on file with AGWM. Power of attorney and guardianship documentation should include:

1. Instructions regarding guardianship, where minor children are to be sent in the event of crisis. 2. Who the primary caregivers will be.

Any special instructions regarding the needs of the children.


WOMEN’S MINISTRIES


When a missionary candidate is approved for missionary service, the candidate’s district Women’s Ministries Department is notified by AGWM. Requests for equipment appropriations from the Touch the World Fund should be made by the missionary in charge of the institution (such as a Bible school, clinic, or ministry). Procedure

Women’s Ministries is organized to give prayer and financial assistance Assemblies of God World Missions and U.S. Missions, benevolence ministries, local outreaches and district projects. The missionary should contact the district Women’s Ministries director and give her a complete copy of the personal household equipment needs. The district Women Ministries will supply as many of these items as possible. In addition, a Women’s Ministries group or National Girls Ministries may also want to supply equipment for missionaries, such as household furniture, appliances and furnishings. Donated equipment valued at $50 or more will be applied against the household equipment and freight maximums. If equipment is donated to missionaries based in the United States or who have exceeded these maximums, it will be considered a special personal offering. Touch the World Fund The Touch the World Fund (formerly Etta Calhoun Missions Fund) provides opportunity for women to participate in ministries that affect the lives of women and children around the world. Additionally, funds benefit foreign and national home missions Bible schools and national benevolences institutions.

Projects for Women and Children – U.S. and foreign benevolences that minister to women and children

Indoor Equipment and Furnishings for Institutions Missionary Medical Kits/Medical Services for Missionary Families

Requests for equipment appropriations should be made by the missionary in charge of the institution (such as a Bible school, clinic, or ministry). Requests should specify the equipment needed, amount of money required, and other information that will help in evaluating the need. Other than for emergencies, all requests are considered in the order received, with final determination based on available funds. Women’s Ministries Library Fund The Women’s Ministries Library Fund provides for the purchase of study and reference books for Bible school libraries. Grants of $200 for day Bible schools and $100 for evening Bible schools are awarded. Requests for assistance from the Library Fund are approved by the regional director and forwarded to the national Women’s Ministries.


WORLD MISSIONS RELIEF


Contributions raised through direct mail fund-raising for World Missions Relief Funds are channeled through the Assemblies of God Relief Funds (instead of missionary accounts), to be used in cases of famines, floods earthquakes, and other disasters. Procedure

AGWM cooperates with the World Relief Commission on many foreign relief projects. Undesignated relief funds are to be used to provide food/water, clothing, emergency/temporary shelter, and medical supplies. Designated relief funds are to be transferred or transferred and disbursed at the request of the T4 leader, or the area director if there is no T4 leader, approved by the Administrator, and documented in AM minutes on the Administrator’s agenda. In countries where we do not have a resident missionary, disaster funds will be sent directly to the national church in consultation with the appropriate area and regional directors.


APPENDIX: ABUSE OF A MINOR—RISK MANAGEMENT AND REPORTING

Risk Management – Guidance within Policy To reduce the risk of abuse of minors, observe the following steps and guidelines with those who plan to work with minors:

1. Written application. The prospective worker must begin by completing a thorough application. 2. Interview. If the prospective worker is applying to work in the area of children’s or youth ministry

and is not well-known to you, a good question to include in the interview is, “Why are you interested in this type of work?”

3. Reference checks. The best references come from people in an organization who have observed the applicant working with minors. Ask if they know any reason why the applicant would not be suitable for that type of work. If an applicant has no prior experience working with minors, obtain personal references, but limit them to people you already know.

4. Six-month rule. Applicants should have at least six months of prior youth or children’s ministry experience before being allowed to work in your youth or children’s ministry.

5. Criminal records check. A background check includes a national sex offender registry search (such as www.nsopw.gov) and a national criminal files check of all 50 states (https://enterprise.fadv.com/).

6. Two-adult rule. No adult worker should be alone with one child; two adults with one child or one adult with more than one child is acceptable.

Reporting Policy Child abuse is a general term to describe the physical, emotional, or sexual abuse of anyone under the age of 18. Anyone with actual knowledge or reasonable suspicion that child abuse has occurred should report it immediately (within 24 hours) to the appropriate authorities. Since Missouri is one of two states that allows clergy to report alleged abuse to a designated person within the church, if a missionary would so desire, he or she could report to the PMC office and appropriate reporting would take place from there. When a missionary gives a verbal report to the PMC office, that must be followed up by a written summary or, by a written confirmation of the facts as understood by PMC. AGWM will then file reports in these locations: (1) Greene County, Missouri—AGWM’s location, (2) the state and/or country where the abuse occurred, and (3) the state and/or country of residence of the suspected offender. In order to file those reports, as much information as possible should be communicated to the designated AGWM office, such as:

1. Name, age, and gender of the minor/victim and the minor’s grade in school. If possible, include the parents’ names, address, phone numbers and any other available contact information.

2. Name, age, gender, home country, address, phone number, and place/type of employment of the alleged offender, plus any possible relationship to the minor/victim.

3. As many details of the suspected or reported abuse as are known, including: a. Date, time, and setting when the reporter became aware of suspected abuse. b. Specifics of what occurred, including dates and times, specific actions, number of times it

occurred, threats made, etc.


APPENDIX: AGWM CONTINGENCY POLICY

Preamble AGWM’s expressed purpose of this document is to execute its duties to protect and warn its personnel of the foreseeable risks associated with participating in the task of world missions. The two major goals of this comprehensive contingency policy are:

1. To help protect AGWM personnel, including family members. 2. To help protect future AGWM ministry.

The scope of this policy is for short-term teams/individuals, MAPS, associates, and missionary personnel. Definitions: The term “Policy” refers to items that are required. The term “Guidance” refers to items that are recommendations, explanations, and definitions.

Contingency Plans Policy

1. Each region should have a general “Contingency Plan” policy. The missionaries in specific areas/countries within each region should develop more detailed contingency plans keeping in mind the safety and well-being of the missionary team, its family members, and nationals.

2. Contingency plans should address, but not be limited to, such topics as crisis preparedness, crisis prevention, crisis management, evacuation, reporting, return, and recovery.

3. Contingency plans should address such risks as, but not be limited to, the following: a. Criminal—theft/robbery, burglary, home invasion, terrorism, kidnapping/hostage-taking,

civil unrest, violent insurrection, etc. b. Political—government interview/interrogation, detention, prison, government instability and

collapse, etc. c. Natural Disasters—Tsunamis, hurricanes/typhoons, floods, earthquakes, etc. d. Health—injury, increased stress, accident, disease, inadequate medical services and

supplies, death, etc. Concessions and Ransom

Policy Although AGWM will not pay ransom, AGWM will take all reasonable steps to secure the release of any member held hostage and/or detained. AGWM strongly opposes the payment of any extorted commodities or service. AGWM will not permanently concede land or remove missionaries from ministry locations as part of any negotiated settlement with hostage takers. AGWM believes that this approach helps reduce the risk of AGWM personnel being targeted for kidnapping. AGWM will not encourage or participate in third-party payments of ransom. AGWM will not pay expenses incurred by the captors.


Negotiations and Negotiators

Policy AGWM or its designated representatives will, if appropriate, enter into a dialogue with the captors. AGWM will seek the assistance of professional advisors for the purpose of affecting the swift and safe release of our personnel. All advisors and designated representatives will function within the policies and under the authority of AGWM. Kidnapping/Hostage-Taking Response

Policy In the event of a kidnapping or hostage taking, in addition to marshaling prayer efforts for the safe release of the victims, AGWM will:

1. If necessary, move the victim’s family to an alternate safe location within 12 hours. 2. Notify the victim’s family in the U.S. and seek to keep them abreast of developments. 3. Provide spiritual, emotional, and physical support to the family of the victim as possible and

appropriate. 4. Seek to maintain contact with the kidnappers through a qualified representative to negotiate the

release of the victim, as needed. 5. Provide an objective, experienced, third-party negotiator if needed. 6. Cooperate with government officials as appropriate. 7. Communicate with the State Department and other U.S. government agencies regarding

AGWM’s concern that the government expend every effort for the well-being and release of the individual being held.

Counseling for Victims, Family Members, and Crisis Management Team Members

Policy AGWM will provide critical incident debriefing/counseling for all hostage/detainee victims, all members of their immediate family still of their household, and all members of the crisis management team as soon as possible after a crisis, or during a prolonged crisis as needed. AGWM recognizes that some victim(s) and/or family members, and CMT members may not want to make themselves available to counseling services; nevertheless, AGWM requires such personnel to consult with counseling services. All counseling expenses will be processed through the appropriate insurance provider. Guidance

1. A maximum dollar amount for counseling will be determined by the regional leadership. 2. AGWM may enact its mandated counseling program as needed. 3. Outcomes of the counseling may affect future ministry placement. 4. Counseling resources may be provided to extended family members as needed, such as the

victim’s parents.


Family Relocation

Policy In the event that a married individual be taken hostage or detained the spouse, along with all children of that household, will be relocated to a safe location within 12 hours—to a place within the country, to another country on the field, or to the U.S. as deemed appropriate. Should both parents become hostages/detainees, the children of the household shall be relocated to the location predetermined by the parents in their Power of Attorney documentation. This also applies to any hostage situation where there is only one parent. For the duration of the hostage crisis, the evacuated family will be considered a member of the field on which they served and AGWM will continue all wages and benefits to the victim’s family. Guidance Other situations may require evacuation as well. This will be determined by the area/regional leadership on a situational basis. Field Evacuation Plan

Policy The decision to evacuate should be a partnership between the field/regional leadership and the missionary(s). There needs to be risk assessment, dialogue, information sharing, and mutual respect between both parties.

1. Missionary personnel should evacuate if any singular or combination of the following exist. a. The U.S. government breaks diplomatic relations or removes its consular representatives

from the country. For missionaries residing in countries where the U.S. government does not have diplomatic relations, use b and c below as the guide.

b. Missionary personnel and family members’ lives become endangered, including the possibility of kidnapping/hostage-taking.

c. If staying forces nationals to focus their efforts and resources on the missionary(ies) when they should focus on their own people.

2. A decision to evacuate before such a time, as mentioned above, is left up to the individual missionary and the field/regional leadership.

3. Missionaries being evacuated will proceed to the nearest safe location/country and immediately contact field/regional leadership for further instructions or reassignment.

4. Missionary personnel should understand and acknowledge that failure to evacuate as directed by the regional director opens the possibility for dismissal from AGWM.

Guidance In cases where AGWM personnel are seconded to other entities (such as NGOs), field/regional leadership will work with such entities as appropriate for the safe evacuation of individual(s) involved.


Legal Documents

Policy With the exception of the Last Will and Testament, copies of the documents listed will be on file with the AGWM Personnel and Member Care Department. These documents will be treated as confidential.

1. Wills—all AGWM personnel will have a formal Last Will and Testament. It is optional to have this document on file with AGWM.

2. Power of Attorney including Child Guardianship—all personnel will have, on file with AGWM, a durable special power of attorney which includes a clear statement of contingent temporary guardianship of those minor children, designating the person or persons who will act as guardians of those minor children upon both parents’ inability or unavailability to perform such roles. This documentation will include:

a. Instructions regarding guardianship, where minor children are to be sent in the event of crisis.

b. Who the primary caregivers will be. c. Any special instructions regarding the needs of the children.

3. Theology of Risk—all personnel shall read AGWM’s Theology of Risk document and have on file with AGWM a signed statement that they have read the document.

4. Assumption of Risk—all personnel shall read AGWM’s Assumption of Risk document and have on file with AGWM a signed statement that they have read the document.

Media/Information Management

Policy AGWM will cooperate with the media, as long it does not compromise any negotiations or the safe release of hostages. AGWM views the media as an avenue to keep Christians around the world informed and in prayer regarding contingency situations. AGWM views the media as an ally in getting and keeping any crisis situations before government officials and others who may be able to help expedite the release of any hostages.

1. Field personnel are not permitted to give media interviews or otherwise provide information to the media.

2. Field personnel can only communicate information to donors and/or prayer support team that has be provided by their field/regional leadership or, the Public Information Officer on the Crisis Management Team if the CMT has been activated.

3. Media inquiries should always be referred to the designated spokespersons. When the Crisis Management Team is activated, the Public Information Officer along with the Crisis Management Team will decide with which media agencies to communicate and determine the information to be released to the media—information such as organizational strategy, family assistance, biographies, organizational and regional histories, photographs/images, and the communication plan for the organization and its members. Governments and Agencies

Policy It is AGWM’s desire to work with legitimate governments and agencies in seeking the safe release of hostages provided that the relationship does not in any way compromise AGWM’s ministry or core beliefs.


The field/regional leadership or, if activated, the Crisis Management Team will determine the appropriate actions and responses regarding governments and other agencies. Guidance The field/regional leadership or the CMT should discuss the advantages and disadvantages of the following options.

1. Seeking the support or involvement of the U.S., passport-country government, or host government.

2. Cooperating with U.S. government, passport-country government, or host country when contacted.

Rescue and Expenses

Policy The safety and well-being of the hostage is primary during a rescue. AGWM does not encourage nor oppose the military rescue of hostages. AGWM does understand that these attempts tend to put the hostage(s) at greater risk. AGWM will make rescue decisions such as the following:

U.S. or host-country rescue. Nongovernmental agency rescue. Maximum amount of funds to be used for a rescue.

Risk Assessment

Policy All field entities, under the supervision of the area director, will conduct and maintain adequate and timely tactical and strategic risk assessments as needed. Levels of risk for AGWM personnel is based on three factors:

1. Position held 2. Ministry performed 3. Location of ministry/residence

Training Organization Personnel

Policy Prior to going to their respective assignment, missionaries will receive training related to the AGWM Conduct in Crisis document, contingency issues, hostage avoidance, detention/internment, and resolution to crisis. Personnel security training will be given at the following levels based on risk:

1. Level A Training


a. All new career and associate personnel, they have taken or will take the B+ or C+ training—beginning October 1, 2013.

b. Strongly recommended for all veteran personnel. c. Short-term teams/individuals going to relatively high-risk locations hosted by AGWM

personnel and such training is required by the respective area director. 2. Level B Training

a. Personnel and leadership residing in or traveling to locations of relatively high risk and such training is required by the respective area director.

b. Platform/creative-assess personnel residing in relatively high risk locations as required by the respective area director

c. Area directors as required by the regional director. 3. Level C Training

a. Personnel and all levels of leadership residing in or traveling to locations of high risk and such training is required by the respective area director.

b. Platform/creative-assess personnel residing in high risk locations as required by the respective area director.

c. Area directors as required by the regional director. All Africa and Eurasia associates, new missionaries, and veteran missionaries are required to take B+ level security training as the minimum training level, effective immediately. Note: Personnel should plan to take this course when they cycle through Missionary Renewal or on their next itineration if not attending MR. Return, Recovery, and Reporting

Policy If returning to the field is an option after a crisis, missionary personnel will work with their field leadership and area directors regarding a safe time to return and how the missionary team will approach the recovery process. Guidance A significant effort should be taken to report relevant information to the appropriate authorities, depending on the type of emergency. Crisis Management Team (CMT)

Policy AGWM will establish a Crisis Management Team and facilities located in Springfield, Missouri, to handle any contingency crisis that may arise. The CMT will continue to be maintained at AGWM for coordination and support in crisis situations in any part of the world. The CMT is made up of the core, in-house team, which understands the processes and resources to be used in the event of an AGWM crisis. The CMT is at the disposal of the respective regional director to help facilitate the management of a crisis, as needed. The respective regional director will activate the CMT at his discretion. The CMT will be comprised of the following positions:

1. Respective regional director


2. CMT leader 3. Public Information Officer (PIO) 4. Finance officer 5. Member Care officer 6. Logistics officer 7. Recorder

Additional resource personnel will serve under various members of the CMT. The Crisis Action Team (CAT) is the on-field team made up of the respective area director (CAT Leader) and the area director’s designees. The CAT leader will interact with the CMT regarding events on the field. Guidance The CAT can be a formal or informal team depending on the needs in the area and the leadership style of the area director. Conduct in Crisis

Guidance Personnel residing or traveling in high risk environments should memorize the following Bible based code of conduct, or one similar, to help them mentally, emotionally, and spiritually survive a crisis situation.

Identity: Hebrews 13:5; Deuteronomy 31:6 o I am a beloved child of God, and He will never leave me nor forsake me. As a disciple of

Jesus Christ, I will live consciously in His power and care. Sacrifice: 2 Timothy 3:10-12; Philippians 1:21

o In obedience to God I am prepared to suffer, and if necessary to give my life. Resistance: Matthew 26: 62-63; Romans 8:35-39

o Recognizing that my captors may control my body, I will honor God by not allowing them to control my mind or free will. I will resist shrewdly my captors and will actively seek opportunities to escape.

Witness: Acts 16:22-30; Hebrews 12:1 o I will not of my own free will participate in any activity that may compromise my witness,

not do anything that my bring shame or harm to others. • Information: 1 Peter 5:6-11

o I will not of my own free will disclose to my captors any information that may place others or myself in any harm.

Cooperation: Ephesians 4:1-7 o I will work cooperatively with my fellow prisoners to maintain unity and common purpose.

Confidence: Romans 8:28-29 o I will maintain faith and confidence in my sovereign God, my family, and my colleagues. I

will constantly seek Him in prayer, thankfully living in the joy of knowing Him. Regions or areas are free to modify this Conduct in Crisis as deemed necessary for their purposes. Examples of mnemonic devices: CHRIST’S Cooperation His (Identity)


Resistance Information Sacrifice True (Witness) Sure (Confidence) WI RISCC [We Risk] Witness Identity Resistance Information Sacrifice Cooperation Confidence


APPENDIX: CODE OF ETHICS This code is meant to be a practical expression of basic biblical ethics that we follow in everyday circumstances. It is intended for all personnel on the Assemblies of God World Missions (AGWM) team, from those beginning missionary service to those close to retirement, and for all levels of leadership, including those overseeing one person to members of the Executive Committee. Its purpose is to serve as our guideline in living with integrity and excellence as colleagues in this great missionary cause. My Commitment In disciplined obedience to God’s Word and dependence on the Holy Spirit’s help, I pledge to live by the following code of biblical ethics: Commitment to Character in my Personal Life

1. I will prioritize and nurture my relationship with Christ through daily Bible reading, prayer, and worship.

2. I will follow Christ’s example of honesty, unselfish love, and purity of thoughts and action in my public and private life and in my relationships with family and colleagues.

3. I will seek to grow daily in the fruit of the Spirit—love, joy, peace, patience, kindness, goodness, faithfulness, gentleness, and self-control.

4. Recognizing that my body is the temple of the Holy Spirit of God, I will maintain it through proper exercise, eating habits, and rest for physical, mental, and emotional health.

5. I will diligently prepare to minister God’s Word through prayer and study that my message will be theologically sound and meet the needs of the hearers.

6. I will handle stress in my life in healthy ways, depending on God’s help to defeat destructive behaviors and by seeking help from others.

7. With integrity toward the One I serve and those I represent, I will practice stewardship of my time as a diligent laborer in the Lord’s service.

Commitment to Integrity in my Relationships 1. I will treat my immediate and extended family with love and respect, considering their needs and

acknowledging my weaknesses. 2. I will treat my colleagues with respect, seeking their advice and friendship, and acknowledging

them as fellow workers in Christ. 3. If I disagree with another colleague, I will not show disrespect to that person. I will refuse to

participate in slander, gossip, misrepresenting or misstating another person’s words or intentions, or any form of character assassination.

Commitment to Credibility and Accountability to the Organizations with which I Work and am Affiliated

1. I recognize that I have been called by God to serve His people and to help fulfill the Great Commission as an AGWM missionary.

2. The funds given to me as a missionary are the Lord’s; legally, they are the property of AGWM. I will maintain proper stewardship and financial accountability, acknowledging God as my Source, living within my means and giving according to the teachings of God’s Word.

3. I will seek needed approvals before embarking on a project or purchase, rather than seeking pardon after the fact.

4. I will always try to complete written reports on time or ahead of time, rather than habitually submitting them late and presuming on grace. If I miss a deadline due to extenuating circumstances, I will communicate with the proper office and request an extension. My lack of adequate planning will not constitute an emergency for others with whom I work.


5. I will not use the authority delegated to me to bring disgrace, confusion, or division to the body of Christ and will treat those who are accountable to me with respect as colleagues in the work of Christ.

6. I will respect and obey those under whose authority I serve: my district leaders, the U.S. Assemblies of God General Council, AGWM, and the national church with which I labor. If I disagree with leadership, I will not undermine them but work positively to resolve differences.

7. I recognize that as a missionary I am a guest and servant in a country, not superior in language, culture or custom, but a bondservant of Jesus Christ, the gospel, and those to whom He has sent me. Therefore, I will promote indigenous principles through respect for national church leaders, regarding them as fellow workers in Christ.

Commitment to Honesty in My Communications 1. When preaching, teaching, and communicating the gospel and testimonies of God’s work, I will

speak truthfully and will not exaggerate. 2. I will strictly respect what is spoken to me in confidence other than disclosures required by law. 3. I will not speak of my fellow believers and colleagues in a slanderous or derogatory way. I will not

be inclined to believe negative gossip or pass along negative information concerning others. 4. I will not speak disrespectfully of those in leadership.

Commitment to Honorable Intentions in my Attitudes and Decisions

1. I will hold myself to the highest standards of biblical and ethical integrity in my attitudes and decisions, not allowing myself to compromise my integrity for personal gain, be distracted, or otherwise persuaded to deviate from these standards.

2. I will not rationalize unethical behavior as acceptable because others practice it. 3. I will not try to justify wrong attitudes, decisions, and unethical actions which are contradictory to

biblical standards or AGWM policy. 4. I will adapt to the host culture in which I minister, but will not in any way compromise my personal

integrity, my witness as a Christian, or bring division to the body of Christ. 5. I will have a grateful heart for God’s undeserved grace and blessings in my life. I will not have an

attitude of entitlement or take matters into my own hands to reward myself with things I feel I deserve because of injustices I have suffered.


APPENDIX: COOPERATION, PRINCIPLES OF Authority

The General Council has given AGWM the authority to govern the Fellowship’s overseas missions interests as stated in the General Council Bylaws, “The General Council of the Assemblies of God shall assume responsibility and do all within its power for the spread of the Gospel in foreign lands. In keeping with this objective, there shall be an Assemblies of God World Missions to which shall be committed all the world missions interests of the Fellowship.” (Article XIV, Section 1. Authorization and Purpose.) The division and all of its functions shall be amenable to and under the general supervision of the Executive Presbytery and the General Presbytery. (Article XIV, Section 2. Organization and Governance)


APPENDIX: ORGANIZATION The division and all of its functions shall be amenable to and under the general supervision of the Executive Presbytery and the General Presbytery. Executive Director

There shall be an executive director of World Missions who shall be elected in the manner described in the Bylaws. Article II, Section 2, paragraph c. Executive director of World Missions. Function The executive director of World Missions, under the supervision of the Executive Presbytery, shall perform the following duties and render the following services:

Direct the world missions activities of the Fellowship. Represent the General Council of the Assemblies of God in all relationships with governments or

authorities where our world missions work is involved. Distribute all world missions funds as directed by the World Missions Committee. Keep such records of all funds received and disbursed as will safeguard the funds from loss en

route to the field. Serve as chairperson of the World Missions Committee and World Missions Board. Keep a record of all official acts of the World Missions Board and other committees of the

division. Perform other functions as may be directed by the Executive Presbytery or the General

Presbytery. Administrator

The Executive Presbytery shall elect an administrator who shall serve under the executive director in the administration of the division. Function The administrator of World Missions shall supervise the day-to-day operations of the division, including but not limited to the following areas:

Divisional Accounting Financial Services Missionary Services Technical Services Word Processing Services

In addition, the administrator may in the absence of the Executive Committee (EC) in session:

Approve for processing financial matters that per policy require regional director endorsement and EC approval.

In conjunction with the respective regional director or EC member (who supervises said missionary) determine on a case-by-case basis the transfers and allocations to be made in a missionary’s account when required to go ADP.

May release funds for missionary emergencies during the absence of the Executive Director. Establishes guidelines for and monitors ongoing renovations and office configuration

adjustments. may determine the longevity and amount, and incurred overdraft of monthly deductions from missionary personal allowance to recover personal debts.


In consultation with, and approval of relevant regional director, may approve projects within regions in the absence of the EC.

Or the executive director may, in the absence of the EC in session, approve for processing any financial matters that per policy require regional director and/or EC approval.

Regional Directors

There shall be regional directors who shall direct the missions activities and personnel in their assigned geographical regions. They shall be appointed by the Executive Presbytery on the basis of nominations by the missionaries in the respective areas, subject to the ratification of the General Presbytery, and serve under the executive director. World Missions Board

The activities of Assemblies of God World Missions shall be under the supervision of the World Missions Board, which shall consist of the executive director of the division; the general superintendent (ex officio); two executive presbyters; the administrator; the regional directors; eight pastors of proven world missions zeal and accomplishments, each from a different area of the nation; and eight laypersons, endorsed by their pastors, each from a different area of the nation and from churches other than those whose pastors serve concurrently on the board. Members of the World Missions Board shall be nominated by the executive director of World Missions, and elected by the Executive Presbytery, subject to ratification by the General Presbytery. The term of office of the appointed pastors and laypersons shall be for three years, rotated so some of the pastors will be elected each year to maintain continuity. Upon completion of a term they shall not succeed themselves in office. World Missions Executive Committee

The general administrative work of the division shall be conducted by a World Missions Executive Committee consisting of the executive director as chairperson, the administrator as vice-chairperson, the regional directors, the leaders of major departments of the division, and other personnel as determined by the Executive Presbytery. Research

The Research Department shall serve the executive director and the Executive Committee as a resource regarding world data, world missions research, policy research and dissemination, various types of analysis, and documentation of specified meetings. Additional responsibilities shall be:

Maintain the AGWM archives Facilitate AGWM’s safety training program Manage information regarding AGWM’s engagement with unreached people groups

Communications

Communications Director There shall be a Communications director who shall also serve as executive editor and who shall be amenable to and serve under the executive director. Coordination shall be through the division’s administrator in supervising the work of the department.


Function Communications shall manage the promotional aspects of World Missions. Its responsibilities shall be:

To create, direct, and evaluate all media communications and fund-raising strategies and activities.

To provide for publications and video/DVD services in all media formats. To perform other duties as may be assigned by the executive director or the World Missions

Board. Personnel and Member Care

Director There shall be a department director who shall be amenable to and serve under the executive director. Coordination shall be through the division’s administrator in supervising the work of the department. Function The Personnel and Member Care Department shall serve as the primary source for missionary personnel data and processing new missions personnel. Its responsibilities shall be:

To process prospective missionary candidates, missionary associates, MA/MAPS volunteers, STMA participants.

To process lay and credentialed volunteers for short- or long-term service as needed. To coordinate all summer intern programs. To care for the physical, spiritual, and emotional health of the missionaries and associates and

their dependents. To coordinate the member care program. To coordinate family and children’s programs. To supervise continuing education programs for missions personnel. To coordinate the missionary-in-residence program of Assemblies of God colleges. To receive, compile, and disseminate the World Missions PrayerNet. To assume such other duties as may be assigned by the executive director or the World Missions

Board. PMC Member Care is a team of missionaries who are trained in various areas. The team assists missionaries and AGWM leadership with annual seminars for missionaries such as reentry, retirement, empty nest, and security training. AGWM Pipeline is a team of AGWM personnel who connect with individuals from their first contact with AGWM up to the application process. International Ministries

Director There shall be a department director who shall be amenable to and serve under the executive director. Coordination shall be through the administrator in supervising the work of the department. Function The International Ministries Department shall oversee and serve the following AGWM international ministries as well as serve the missionary personnel assigned to them:

Builders International Engage International Global Initiative: Reaching Muslim Peoples


Global University Global Teen Challenge HealthCare Ministries International Media Ministries Jacob’s Hope LIFE Publishers International Oral Learners Initiative Royal Rangers International Network211 Sustain Hope Missionaries and associates seconded to OneHope, Convoy of Hope, Chi Alpha, and AIM

This department shall also perform other duties as may be assigned by the executive director or the World Missions Board. International Ministries Department The International Ministries Department serves the missionaries and associates assigned to ministries with an international focus, much as a regional office serves the missionaries assigned to that geographical region. The International Ministries director oversees this department and serves as liaison between its ministries and missionaries and the AGWM Executive Committee. International Ministries Directors of the following International Ministries are appointed by the AGWM Executive Committee for four-year terms:

Builders International Engage International Global Initiative: Reaching Muslim Peoples Global Teen Challenge Global University HealthCare Ministries International Media Ministries Jacob’s Hope LIFE Publishers Network211 Oral Learners Initiative Royal Rangers International Sustain Hope

Mobilization

Director There shall be a department director who shall be amenable to and serve under the executive director. Coordination shall be through the division’s administrator in supervising the work of the department. Function The Mobilization Department shall manage the stateside relationships of World Missions with U.S. districts. Its responsibilities shall be:

To coordinate public, district, church, institutional, and parachurch relations. To provide for all World Missions-related itineration activities.


To perform other duties as may be assigned by the executive director or the World Missions Board.


APPENDIX: OUR MISSION, OUR MESSAGE, OUR METHOD The General Council of the Assemblies of God shall assume responsibility and do all within its power for the spread of the gospel in foreign lands.1 In keeping with this objective, there shall be an Assemblies of God World Missions to which shall be committed all the world missions interests of the Fellowship.2 OUR MISSION

The following four aspects of our mission are biblical mandates we must continue to obey until the King of kings returns to gather His bride from the four corners of the earth (Revelation 7). Reach3

We proclaim the message of Jesus Christ to the spiritually lost in all the world through every available means. The cutting edge of our mission has always been evangelism: To penetrate the darkness with the light of Christ’s gospel. Jesus made it compellingly plain. He is happier about the one lost sheep that is found than about the 99 that did not wander off (Matthew 18:13). Plant4

We establish churches following the New Testament pattern. Unless those reached through evangelism are discipled, most will be lost. The Great Commission is to “go into all the world and preach the gospel to all creation” (Mark 16:15, NIV). Our Lord also commanded, “Go and make disciples of all nations…teaching them to obey everything I have commanded you” (Matthew 28:19,20, NIV). Train5

We train leaders throughout the world to proclaim the message of Jesus Christ to their own people and to other nations. The apostle Paul told Timothy, “And the things which you have heard from me in the presence of many witnesses, these entrust to faithful men, who will be able to teach others also” (2 Timothy 2:2, NASB). Serve6

We serve the poor and suffering people with the compassion of Jesus Christ and invite them to become His followers. Rather than establishing a centralized relief agency, we have localized ministries of compassion led by people who have been called by the Holy Spirit to a specific area. The most effective distribution network for compassion ministries is the local church. OUR MESSAGE

Bible-Based Our founding leaders placed our doctrine concerning God’s Word first in our Statement of Fundamental Truths because it is foundational to everything we believe, preach, teach, and practice. The Assemblies of God is a Bible movement. God’s inspired and infallible Word is the seed of the world harvest, the bread for the spiritually hungry, and the light that proclaims God’s grace and deliverance to a world that is lost in the darkness of sin. Spirit-Empowered The same Holy Spirit who inspired God’s written Word illumines its truth to the minds of hearers and opens their hearts to respond to its message. We are totally dependent on the Holy Spirit to give life to the message we preach and cause growth from the seed we sow. The Spirit convinces of sin, brings assurance of sins forgiven, imparts peace that passes understanding, and guides into all truth. A Pentecostal mission acknowledges and depends on the Holy Spirit to empower our message to bear the fruit God has ordained.


Christ-Centered Jesus, God who became man, is the Savior of the world. He offered up His life to redeem sinful mankind. After a sinless life, He rose from death so whoever believes on Him can have everlasting life. He is preparing a place for us and promised to come again so we will be with Him for eternity. Our message to a lost world is that of the missionary apostle Paul: “Christ, and him crucified” (1 Corinthians 2:2). OUR METHOD

All the Church In the Assemblies of God, the whole church is mobilized in our worldwide mission. This has been true for so long we often fail to appreciate its uniqueness. Our men supply evangelism literature; our women supply personal and household goods; and our children and teenagers supply literature, vehicles, and equipment. Taking All the Gospel Early in the Pentecostal movement many of our churches were called “full-gospel churches.” The full-gospel message assumes that what God promised to the New Testament church is still promised to the church today. Our Statement of Fundamental Truths reflects this. As many denominations drift away from the dependence upon the sovereign activity of God building His church in the world, we steadfastly depend on His supernatural working. The full-gospel message proclaims salvation by grace alone through faith; the baptism in the Holy Spirit; the equipping of the saints through spiritual gifts; divine healing; and the imminent return of Jesus Christ. Into All the World The Holy Spirit led our founders to form the Assemblies of God during the Pentecostal revival early in this century. Most of the reasons they gave for forming the Fellowship related to reaching the world with the gospel. Unlike many church bodies, whose missions focused on just certain parts of the world, our early leaders were compelled by the Spirit to obey our Lord’s command to “go into all the world and preach the gospel” (Mark 16:15, NKJV). The boldness of our forefathers’ response to our Lord’s command is astounding. How could such a small group of Christians even consider attempting to preach the gospel in all the world? Because they were truly Pentecostal. They believed both Jesus’ command to reach the whole world and also His promise that they would receive the Holy Spirit’s power to accomplish the task (Acts 1:8). Supporting Documentation

1General Council 1927 minutes 2General Council 1953 minutes 3General Council 1914 minutes 4General Council 1921 minutes 5General Council 1919 minutes 6General Council 1981 minutes EC 9/29/09 Moved that we approve the AGWM Mission Statement Report as presented including the following: AGWM Vision Statement: Christ will be proclaimed and His Church will be established in all nations through the power of the Spirit. AGWM Mission Statement: Our mission to all nations is to reach the lost with the message of Christ, plant churches, train believers, and serve the poor and suffering.


Regional Statements: Regions will use such terms as "Purpose Statement" or "Strategy Statement" to refer to what may have been called their "Mission Statement." Such statements would align with the AGWM Mission Statement. Regions can have other specific statements such as vision statements, values statements, etc., which would align with the AGWM Vision, Mission, and Core Values Statements. Seconded and carried.


APPENDIX: PERSONNEL CATEGORY CODES

DESCRIPTION OF PERSONNEL CATEGORY CODES MISSIONARY APPLICANTS (processed through Personnel and Member Care)

Missionary Applicant (CA) - Person who applies (or reapplies) for missionary service (prior to EC approval to process). Applicant in Process (CP) - Applicant who is approved by EC for official processing (prior to WMB approval).

Applicant Withdrew (CW) - Applicant who withdraws from the application process.

Applicant on Hold (CH) - Applicant who is placed on hold for future consideration.

Applicant Denied (CD) - Applicant who is disapproved by EC or WMB.

BOARD APPROVED NEW MISSIONARIES RAISING FUNDS (processed through Personnel and Member Care)

Candidate Missionary (CM) – New missionary who is approved by the WMB for career, general missionary appointment (AG) (prior to departing for the field). Candidate Special Service (CV) – New missionary who is approved by the WMB for career, special missionary appointment (AS) (prior to departing for the field).

Candidate Special Assignment (CS) – New Missionary who is approved by the WMB for special overseas ministry (SA) (prior to departing for the field).

Candidate for Specialized Service (CZ) – New missionary who is approved by the WMB for Specialized Service ministry (SP) (prior to departing for the field.)

Candidate for Reappointment (CR) – New missionary who, at one time, was an approved missionary and who applies for reappointment/reassignment and is approved by the WMB (prior to departing for the field).

APPOINTED MISSIONARIES (processed through Personnel and Member Care)

Appointed Missionary [General] (AG) - Appointed career missionary who, by virtue of background, training, experience, and assignment, qualifies for missionary work; ordination is required. Appointed Missionary [Special] (AS) - Appointed career missionary who holds a license, but not ordination.

Appointed Evangelist (AE) – Appointed career evangelist who has a proven ministry in missionary evangelism and has served one full term, preferably two, outside the US. This category is subject to an annual review process. Senior Active Pre-Work Agreement (RA) – Appointed missionary who has reached age 65, but who has not yet retired or signed an annual work agreement.


Senior Active Current Work Agreement (RS) – Appointed missionary who has reached age 66, who has signed an annual work agreement.

ASSIGNED MISSIONARIES (processed through Personnel and Member Care)

Special Assignment (SA) – Approved missionary who is given an assignment of special overseas ministry and who holds a ministerial license, or ordination. A mentor can be assigned when requested by missionary or Regional Director. Specialized Service (SP) – Approved missionary who is given an assignment of special overseas ministry and is doctrinally eligible for ministerial credentials, but credentials are not required.

ASSOCIATE APPLICANTS (in process) (12 to 24 months – processed through Personnel and Member Care)

Missionary Associate Applicant (MV) - Person who applies to assist missionaries on a volunteer basis (prior to EC approval). Allowed to be credentialed, but not required. Missionary Associate Withdrawn (AW) – An associate who has withdrawn their application.

Missionary Associate Denied (MD) – An associate who has been denied by the screening committee ASSOCIATE RAISING FUNDS (processed through Personnel and Member Care)

Approved Associate Pre-Field (candidate-MC) - Volunteer who is approved by the regional director and the director of World Missions Personnel and Member Care to assist missionaries on a volunteer basis (prior to departing for the field).

Associate Career Raising Funds (MR) – An associate completed (MH) who has either fulfilled the minimum 4 year required associate assignment, or has completed a previous MM assignment and has regional director recommendation and EC approval. The MR status is raising funds, not yet left for the field. These changes will be recorded on the regional director’s EC agenda.

Associate Appointment Track Raising Funds (MB) – An associate who is raising funds while in transition while in process of applying for career appointment/assignment.

ASSOCIATE ON FIELD (processed through Personnel and Member Care)

Associate on field (MP) - Volunteer who is approved by the regional director and the director of World Missions Personnel and Member Care to assist missionaries on the field and has begun ministering.

Career Associate on Field (MM) – An associate (MP) who has served a minimum of 4 years on the field and has regional director recommendation to be long term. These changes will be recorded on the regional director’s AD agenda.

ASSOCIATE COMPLETE (processed through Personnel and Member Care)

Associate Assignment Completed (MH) - Volunteer who served as a missionary associate and completed the assignment.

Associate in Transition (MT) – An associate who is in transition to career appointment/assignment.


MAPS VOLUNTEER (processed through Personnel and Member Care)

MAPS Applicant (SV) – Individual who applies to assist missionaries on a volunteer basis (prior to EC approval to process).

MAPS Volunteer Approved (SI) – (1-3 months) MAPS Volunteer who is approved by EC prior to leaving for the field.

MAPS Volunteer Approved (SR) – (4-11 months) MAPS Volunteer who is approved by EC prior to leaving for the field.

MAPS Volunteer On Field (SF) – (1-3 months) MAPS Volunteer who is approved by EC to assist missionaries and is on the field.

MAPS Volunteer On Field (SW) – (4- 11 months) MAPS Volunteer who is approved by EC to assist missionaries and is on the field.

MAPS Applicant Denied (SD) – Individual who has been denied a MAPS assignment.

MAPS Applicant Withdrawn (SN) – Individual who is not placed into a MAPS assignment, either because they withdrew, or the missionary backed out.

MAPS Volunteer Completed (SH) – MAPS volunteer who has completed assignment and returned to U.S.

MAPS Volunteer On Contract (SO) - MAPS volunteer who is contracted for a short term assignment and has a short term volunteer agreement.

SHORT-TERM (processed through Personnel and Member Care)1

Short-Term Minister Abroad (ST) - Credentialed minister who occasionally travels overseas for ministry from periods of generally two weeks to six months provided AGWM approval is given. Short-Term Minister Abroad Completed (SC) – Volunteer credential-holder who has completed their term.

Short-Term Minister Abroad Denied (TD) – Individual who has been denied a Short-Term Minister Abroad assignment. Miscellaneous Worker (MW) - Individual who is approved by EC for short-term evangelism overseas but is also approved to receive expenses for stateside ministry, such as missions conventions, seminars, etc.

AGWM**

Executive Director of AGWM (ED) - Individual who oversees Assemblies of God World Missions. Regional Director (FD) - Regional director for one of the six regions (Africa, Asia Pacific, Eurasia, Europe, Latin America Caribbean and Northern Asia) and is considered an appointed missionary.

1 Short term teams process through Personnel and Member Care as of September 1, 2007. ** (EC – World Missions Executive Committee; WMB – World Missions Board, is held in Spring and Fall)


World Missions Executive Committee Member (FC) - Member of EC and a National Office employee.

MK Program Manager (MF) - Individual who directs the MK Program.

ASSOCIATED CATEGORIES

World Associate Missionary (FA) - Missionary from a country other than the U.S. who is working effectively in cooperation with the General Council U.S. missionaries overseas. This is simply recognition of approved ministry and carries with it no monetary or other benefits through the AGWM. National (NL) - Individual from a world country who is working effectively in cooperation with the General Council U.S. missionaries overseas. This is simply recognition of approved ministry and carries with it no monetary or other benefits through the AGWM.

Technical Advisor (TA) - Professional and technical individual who acts in the capacity of advisor to AGWM and to the missionary family.

RETIRED

Retired Missionary (RM) - Missionary who is age 62 or older and does not plan to return to active missionary service. Full retirement benefits. Retired Disabled (RD) - Missionary who is disabled, as defined by the Social Security Administration.

Retired on Assignment (R9) – Retired Missionary on an assignment designated by their regional director.

Retired Early (RE) –Missionary who is less than 62 years old and feels he/she cannot continue missionary service. Restricted benefits.

OFF THE LIST

Home Missions (HM) - Missionary who transfers to US Missions.

Ministerial List (ML) - Missionary who decides not to continue or return to active missionary service.

Deceased Missionaries (DD) - Missionary who has passed away.


WYCLIFFE MISSIONARY APPLICANTS (in process)

Wycliffe Applicant (WA) - Person who applies to be a part of the agreement between AGWM and Wycliffe Bible Translators (prior to EC approval to process).

Wycliffe in Process (WP) - Applicant who is endorsed by EC to be a part of the agreement between AGWM and Wycliffe Bible Translators (prior to WMB approval).

Wycliffe Withdrawn (WW) - Applicant who withdraws from the application process.

Wycliffe on Hold (WH) - Applicant who is placed on hold by EC.

Wycliffe Denied (WD) - Applicant who is disapproved by EC or WMB.

WYCLIFFE ON ASSIGNMENT

Wycliffe Bible Translator (WB) – Appointed missionary who is approved by the WMB to be a part of the agreement between AGWM and Wycliffe Bible Translators. Must already be approved by Wycliffe.


APPENDIX: RETIREMENT GUIDELINES In Missionary Handbook Only

Retirement Statuses Retired Active (RA) Status

When a missionary reaches the age of 65, his or her status will be changed from Appointed General (AG), Appointed Special (AS), or Appointed Evangelist (AE) to Senior Active Pre-Work Agreement (RA). After that, one of two retired statuses is possible:

1. Senior Active Current Work Agreement (RS). If the missionary desires to continue in active service and receives the required approvals, the status will be changed from RA to RS with an AM minute and signed contract.

2. Retired Missionary (RM). If the missionary or the World Missions Board opts for the missionary’s retirement, the status will be changed from RA to RM.

Senior Active (RS) Status

A missionary who will reach the age of 66 during his or her term and wishes to remain active beyond the current term may do so if:

1. The missionary must submit a written letter of intent to remain active to the regional director/EC member with a copy to the area director.

2. Recommendations are received from the area director and/or regional director/EC member. Decisions are recorded in the administrator’s AM minutes. When approval is given for the annual work agreement, the status will be changed from RA to RS.

Annual Work Agreements Senior Active (RA/RS) missionaries (65 or older) who desire to continue to serve after initial approval has expired may request to do so with a work agreement, based on a yearly evaluation. SP contract status missionaries may request to continue to serve based on a yearly evaluation and continued work agreements. The work agreements are required annually for missionaries aged 66 and older. The work agreements are required annually for missionaries aged 66 and older. Approval is recorded in the Personnel and Member Care Director’s AM minutes. If the annual work agreement is not renewed, the missionary’s retirement will be entered into the World Missions Board minutes and the status changed to RM. A missionary may choose to retire while a work agreement is in effect and can communicate that desire to the regional director to be approved by the EC. Social Security Finances for the Senior Active missionary may remain the same; however, when the missionary head of household is receiving Social Security benefits, the allowance will be ADP. It is the missionary’s responsibility to notify Financial Services that Social Security is being received. The work agreement form provides confirmation of receipt of Social Security benefits. Itineration The itineration cycle for Senior Active RA/RS/ missionaries is up to four months every two years under the following conditions:

1. The last full-year itineration cycle will be completed at or during age 65. 2. The missionary who takes a full one-year itineration cycle prior to reaching the Senior Active

(RA/RS) status is obligated to complete two years on the field before being eligible for the four-


month itineration cycle. Eligibility for each subsequent four-month itineration cycle requires two years of field ministry.

3. Only one month of vacation time can be attached to a four-month itineration cycle. 4. Itineration is contingent on the renewal of the missionary’s Senior Active (RA/RS) work

agreement. 5. Missionaries with the status of Special Assignment (SA) and Specialized Service (SP) are to

follow the same pattern. 6. Other conditions not listed above are to be determined in consultation with the respective regional

director or other supervising EC members and the Mobilization director. Retired Missionary (RM) Status

A missionary who will reach the age of 66 or full retirement age during his or her term and who wishes to retire at that time should discuss that decision with the area director and regional director/EC member prior to retirement to ensure continuity of the work on the field. The regional office will advise the missionary concerning retirement status, approved date of retirement, and disposition of equipment. Further retirement guidelines will be sent from the Member Care office. Return Trips to the Field If funds are available at the time of retirement, the RM account may be allowed to retain up to $5000 for one approved return trip to the field. The money will be transferred to class (40) until used. All subsequent trips must be approved and processed through Personnel and Member Care and funded in the same manner as other credentialed ministers making short-term trips. The missionary status remains RM. Retirement from SA and SP Statuses Missionaries who retire from SA (Special Assignment) and SP (Specialized Service) status will be shown as RM status only if they have served a minimum of eight continuous years of service with AGWM from the time of approval until their retirement and have EC approval. Those with SP status are not eligible for class (51) funds unless the contract specifically identifies the transfer from funds raised. Class (51) Funds—Transition Allowance Funds Effective 10-16-2014, the World Missions Board approved policy to allow a transition allowance in class (51) to accumulate funds at a rate of $1000/year (couples), $850/year (singles) for a maximum of 25 years of service ($25,000 for couples, $21,250 for singles). A mandatory ADP $83.33/month (couples) or $70.83/month (singles) transfer is made from (00) to class (51). At retirement or departure from AGWM (except dismissal), the class (51) balance will be disbursed with the last check, ADP, taxable income, subject to clearance of all overdrafts in the account. The transition allowance transfer is required for all appointed missionary accounts and can be included in the SP status contract and the work agreement subject to the same maximums. Questions concerning the computation or the balance of funds in class (51), should be directed to the regional director or EC member. Missionaries who wish to defer class (51) into the AG Financial 403(b) Retirement Plan (formerly called MBA) should contact Divisional Accounting for the appropriate paperwork. Deferral paperwork may have to be completed prior to January 1 of the retirement year in order to be effective. Final Check and IMG Termination The last check from AGWM will be the 10th of the month the retirement becomes effective, and the AGWM medical/dental/life program policy with IMG (International Medical Group), evacuation, and personal property insurance will terminate the last day of the month in which the last check is issued. For example, those retiring December 31 would receive their last check December 10, and medical coverage would terminate December 31.


Early Retirement Policy allows for missionaries to retire as early as age 62. If an appointed missionary is approved by the Executive Committee to retire early, at ages 62 to 65, he or she may be changed to RM status. However, the following would apply:

1. Missionaries would not remain on the AGWM medical program. 2. Medicare is not available until age 65, under current laws.

Missionaries would be eligible to receive, ADP, the balance of class (51) funds at resignation or retirement (except dismissal). U.S. Missions A retired AGWM missionary cannot apply for AGUSM status until one year after the retirement date.

Medicare Age of Eligibility

Medicare benefits become available at age 65 whether you are retired or still working, if you have worked the minimum number of quarters. The age for full Social Security retirement benefits is increasing each year to an eventual 67 years, although the age for Medicare A and B eligibility remains 65 years. Disabled individuals who have worked the minimum number of quarters may become Medicare eligible at age 62. You should sign up for Medicare at your first eligibility. Age of Application

The head of household and spouse must each apply for Medicare at least three months before the age of 65. If you apply for Social Security benefits, your application for Medicare Parts A and B are automatically included when you apply to the Social Security Administration. If you do not wish to receive Social Security benefits at age 65, you should at least apply for Medicare Parts A and B and indicate you wish only Medicare coverage. If you do not qualify for Medicare on your own work record, you may qualify based on your spouse’s work record, provided your spouse is at least 62 years old. Late Enrollment

Failure to apply for Medicare Part B at age 65 can result in a penalty, permanently raising your monthly Medicare premium 10 percent higher than the basic premium for each 12-month period you could have been enrolled but were not. (There is no premium for Medicare Part A, provided there are enough quarters’ credit.) If you sign up for Medicare Part B after age 65, enrollment is only available in January, February, and March, and coverage would begin in July of that same year. Medicare Part B Premium

If you participate in both Medicare and the AGWM medical program (which is not an “employer” group health plan) after age 65, the monthly premium for Medicare Part B can be reimbursed upon request by including the cost, along with the payment receipt, on a quarterly or itineration report. A transfer from the medical fund will be made to fund the underwritten reimbursement. For the current Medicare Part B premium contact the Member Care office.


Medicare Part D Prescription Drug Coverage

The AGWM medical fund prescription drug coverage is considered creditable coverage, meaning the prescription drug coverage is expected to cover at least as well on average as the Medicare D plans. As long as you are covered by the current IMG career medical plan, you will not have to purchase Medicare D. However, if you do not contract for a Medicare D plan within 63 days after the IMG coverage ceases, the premium for Medicare D prescription drug coverage may be permanently increased. The penalty for not enrolling in Medicare Part D when eligible can be 1 percent per month of the delay. The annual creditable coverage disclosure statement, which is mailed to you each October, is the documentation you need to abate this penalty. Keep a copy of the disclosure statement in your permanent files. Self-Employment Status of Senior Active (RA and RS) Missionaries

Missionaries are sometimes asked questions relating to their self-employment status and Medicare. Below are some common questions and the appropriate answers:

Q. Are you actively employed, or are you currently working (full- or part-time)? A. I am a self-employed minister doing missionary work both in the United States and overseas. Q. Are you covered under an employee's group health plan, or does your current employer provide any health coverage? A. Since I am not an employee, the answer is no. However, I am covered under a pooled medical fund maintained by the association to which I relate. It is their intent to pay supplemental benefits to any existing coverage I may have. Q. Does your employer employ 20 or more employees, or since reaching age 65 have you worked for a firm that employs 20 or more people? A. This question does not apply to me, since I am a self-employed minister.

When you fill out the Social Security Administration questionnaire, do not mark any yes or no answers after you answer the question about whether you will be working. Write your answers as suggested above in the margin or, if necessary, attach a separate sheet. Missionaries are self-employed. Because you are self-employed, at age 65 Medicare will be considered your primary medical carrier and IMG will be secondary. Medicare does not cover services outside of the U.S. Also note that the career medical fund is not an “employer group health plan” and so is not subject to employer regulations. (Please see the “Statement Concerning Self-Employed Status of Missionaries” near the end of this document.) Medical Coverage Stateside

For missionaries who are stateside and have reached the age of 65 or are disabled and Medicare eligible, IMG becomes supplemental to Medicare and is modified to pay 100 percent of the difference between benefits under Medicare and the actual charges for covered benefits according to plan limits and exclusions. File claims with Medicare first, and then submit the information received from Medicare to IMG for additional payment or reimbursement. Always indicate that Medicare is primary and you are not covered by an employee group medical plan. Medical Coverage Overseas

For medical services received outside the United States, IMG remains the primary carrier and pays 100 percent of the cost according to the plan limits and exclusions.


Limited IMG Benefits

Missionary heads of household and spouses who are eligible for Medicare Part A or B will have benefits with IMG paid as though they are covered by Medicare, even if they did not actually enroll in Medicare. Therefore, if you or your spouse fail to enroll in Medicare at age 65 or when qualified for Medicare by disability, you will each have extremely limited benefits under IMG after your individual dates of Medicare eligibility (age 65). The IMG plan will only cover the portion of medical costs within the plan that Medicare would not cover. The missionary will be personally responsible for the costs Medicare would have covered if Medicare were in place. The AGWM medical fund cannot be utilized for medical expenses that would have been paid by Medicare had the patient enrolled in Medicare. In the unusual situation that a missionary does not qualify for Medicare because of head of household age, contact the Missionary Services insurance coordinator. Excluded Coverage

Medicare provides basic protection against the high cost of illness but will not pay for all of your health care expenses. Some services and supplies Medicare does not pay for are:

1. Custodial care (help in bathing, eating, and taking medication). 2. Eyeglasses. 3. Hearing aids or examinations to prescribe or fit them. 4. Personal comfort items, such as a phone or TV in your hospital room. 5. Dentures and routine dental care. 6. Prescription drugs, patient medications (except as covered by a separate Medicare Part D). 7. Services outside of the U.S. 8. Routine physical checkups and related tests.

Supplemental Insurance

Numbers 5–8 above are covered according to policy with IMG as a Medicare supplement. Numbers 1–4 are personal expenses. After retirement, supplemental insurance to Medicare will be a major consideration, since Medicare is not meant to cover all medical costs. The Social Security Administration gives some hints for purchasing supplemental insurance on the Medicare Website www.medicare.gov.You can also call 1-800-MEDICARE in the United States. Do not purchase duplicate coverage. Check for preexisting condition exclusions, the right to renew, waiting periods, and compare the maximum benefits. Keep the agent and company’s name, address, and telephone number. Most of all, take your time, research the information, and think through the decision. Spouses Under Age 65

At the time the missionary retires, if the missionary’s spouse has not reached the age of 65, that spouse is eligible to remain on the AGWM medical plan up to one year or until his or her 65th birthday, whichever comes first, if (00) funds are available. The monthly transfer to the medical fund will be accumulated to the spouse’s taxable income (78). (No Social Security assistance is given). If no (00) funds are available for payment of the medical fund transfer at the retirement of the head of household, the missionary may arrange to pay the cost of AGWM medical coverage from personal funds to the missions account for as long as he or she is eligible. Failure to meet the premium will result in insurance termination.


HMO Option

Another medical option available in some areas of the country is a health maintenance organization (HMO). Some HMOs are very good. A few are experimental programs with no monthly premium. Others require a premium that is normally less than Medicare supplemental insurance. Although rates are cheaper and there are no forms to complete, there are some disadvantages:

1. They are not available in many locations. 2. Choices of doctors and medical facilities are limited and only in specified locations. 3. They tend to be less personal. 4. Some have gone bankrupt, leaving people without coverage.

Research a particular HMO before the decision to use it. Some supplemental policies similar to HMOs charge a small premium and have a better record. If you will be traveling overseas after retirement, be sure to secure coverage for overseas medical emergencies that would not be covered by Medicare.

Social Security Benefits When to Contact Social Security

Contact the Social Security office before you reach the age of 65 to inquire about Social Security benefits and to obtain Medicare. If you will not be applying for Social Security benefits at the same time as Medicare, inform the Social Security Administration as to your wishes. Six months before you are ready to file for Social Security benefits or at age 65, contact your local Social Security office or possibly the American Embassy. Embassies may be able to provide information on current developments and give instructions on filing for the benefits, or you can contact the Social Security Administration. If an embassy cannot handle the application for Medicare at age 65, the missionary is responsible to make personal arrangements to apply for Medicare in the United States. This could involve a personally paid trip to the United States, so prior planning is critical. You may be able to apply for benefits at https://secure.ssa.gov/iClaim/rib. Three months before you wish to start benefits or Medicare, file an application with the Social Security Administration even if you don’t plan to retire from missionary service. If you are not initiating Social Security benefits but only Medicare, you must request “Medicare Only” on the application to the Social Security Administration or at www.ssa.gov/medicare. Keep records of all correspondence relating to Medicare/Social Security applications, including a dated copy of the actual application, that you have made to the Social Security Administration or an embassy. Also, read the Medicare section above carefully so you know how to reduce personal liability for medical expenses and avoid permanently higher premiums. What You’ll Need

Because proof of identity is required, AGWM cannot apply for benefits on your behalf, nor do we have application forms. In the United States, you may be able to apply for Social Security by phone or at ssa.gov. Whenever you apply for Social Security benefits, have the following ready:

1. Social Security card. 2. Proof of age (generally a certified birth certificate). 3. Evidence of recent earnings (last year's tax return, including Schedule SE). 4. Marriage certificate (if you are filing for spouse’s benefits based on one work record).


5. Name of your bank and your account number so your benefits can be directly deposited.

Notify AGWM

Head of unit missionaries who begin receiving Social Security benefits should notify the appropriate regional director/EC member and regional accountant when they receive their first Social Security check. Finances may remain the same; however, the Senior Active missionary’s allowance (RA and RS status) will be ADP. In some cases, a missionary may elect a modified allowance package to reflect receipt of Social Security benefits. In some cases, a missionary may elect a modified allowance package to reflect receipt of Social Security benefits. Annual Report

The Social Security Administration no longer sends an annual report of the Social Security record for each person, but the information is available online at ssa.gov when you create a “my Social Security” account. Compare your Social Security record to your tax returns for accuracy. Submit any corrections needed to the Social Security Administration, along with copies of related earnings records. Social Security is required by law to go back only three years to correct most errors. They may go back further, but they are not always able to do so. Eligibility

To qualify for Social Security benefits, most people must have earned 40 quarter credits (or 10 years) of work. One credit is earned for each $1300 of annual earnings up to a maximum of four credits per year. Yearly earnings are adjusted for cost of living, averaged together, and a formula applied to obtain a benefit rate. Although normal retirement age for Social Security was 65, the age of retirement with full benefits is gradually increasing to 67 years (visit ssa.gov for more information). For people born in 1943–1954, full retirement age is 66 years. For people born in 1957, full retirement age is 66 years and two months. Spouse Benefits

For married couples, AGWM generally pays only the husband as head of the missionary unit. Consequently, the 1099-MISC is issued in the husband’s name as head of household, and the self-employment tax is paid into the husband’s Social Security account. When the head of household retires, Social Security benefits (including Medicare) are calculated on the earnings record of the head of household, but the spouse may apply for benefits based on the spouse’s own earnings from employment (other than AGWM) or the head of household’s earnings (after the head of household has applied for benefits), whichever will give the larger payment. The spouse’s retirement benefit is paid in addition to the head of household’s full benefit. Upon the death of one of the couple, the survivor will receive 100 percent of what the head of household was receiving. To qualify for retirement benefits, you must be fully insured; that is, you must have earned the required number of Social Security credits. Most workers need 40 credits (10 years) to qualify. At full retirement age, the benefit to the spouse could be an additional 50 percent of what the head of household’s benefit would be. If the spouse chooses earlier retirement, a lesser percentage of the Social Security benefit will be paid for the life of the spouse. Benefits Before and After Full Retirement

If you apply for Social Security benefits before full retirement age and continue to work, your earnings are limited by Social Security to a prescribed amount until you reach full retirement age. Full retirement age


(FRA) in 2017 is 66 years of age. If you are under FRA throughout 2017, you can earn $16,920 without SS limitation. If your earnings exceed $16,920, then $1 of benefit will be withheld for every $2 your earnings exceed this limit. If you attain FRA in 2017, you can earn $44,880 in the period before the month in which you attain FRA with no reduction of SS benefit. If earnings exceed $44,880, then $1 in benefits will be withheld for every$3 you earn over $44,880. Earnings Limit Reductions If the earnings limit is exceeded in 2017, the following will be withheld from Social Security benefits: 1. One dollar for every two dollars you earn above $16,920 for people who are over age 62 but who are

not going to reach age 66 in the benefit year. 2. One dollar for every three dollars you earn above $44,880 in the calendar year before the month of attaining 66 years. No reduction of Social Security is made for excess earnings for people aged 66 and older. Currently, for people born in 1943 who delay receiving Social Security benefits, delayed retirement credit is 8 percent for each full year delayed after full retirement age. (See ssa.gov.) Earned-Income Declarations

If you are asked to make an earned-income declaration, include all self-employment taxable income, such as the following:

1. Housing allowance (other than from AG Financial). 2. AGWM allowance. 3. Special-personal offerings. 4. Any other taxable compensation from AGWM. 5. Any other employment income.

Since compensation deferred into the AG Financial retirement accounts (see below) is not reported on Schedule SE for self-employment tax purposes, deferred income is not included on the report of earnings to the Social Security Administration. Deferred Compensation at AG Financial Solutions

It is important to note that under the AG Financial 403(b) Retirement Plan (formerly called MBA), a credentialed minister can request to defer compensation into a deferred account. Generally, deferred contributions are limited to the first $24,000 of taxable earned income into a 403(b)(9). (An unlimited amount of earned income can be contributed into the AG Financial 409A Deferred Compensation Plan but requires additional paperwork and has significant restrictions.) Deferred funds and interest are not taxable until withdrawn. The salary reduction into the AG Financial 403(b) as tax-deferred compensation may reduce the missionary’s eventual Social Security check at retirement, since the basis upon which Social Security benefits are calculated will be less. Request deferrals annually through Divisional Accounting. Information regarding the AG Financial 403(b) Retirement Plan is available online at agfinancial.org/retirement-planning/403b. Tax on Social Security

Social Security benefits may be income-taxable if the total income on the tax return and 50 percent of the Social Security benefit received exceeds $25,000 for a single individual or $32,000 for a married couple filing jointly. The foreign-income exclusion does not exclude your AGWM income from this test.


When Benefits Are Paid

Social Security benefits are paid in the month after the benefit is due (for example, a worker would receive the January benefit in February). Benefits are paid the second, third, or fourth Wednesday of each month, based on the worker’s birthday. Amounts for husband and wife are usually deposited to the bank together, except when both have an earnings record. At the time of application, you will designate a bank to which your Social Security payments will be deposited. U.S. citizens can receive Social Security benefits nearly anywhere in the world but should notify Social Security of their current residence—even if benefits are directly deposited to a United States bank account. Conscientious Objectors

Social Security nonparticipants (conscientious objectors) will, of course, not be eligible for Medicare or Social Security benefits unless they have sufficient Social Security credit from secular work.

Financial Benefits From Assemblies of God World Missions

As already noted, if there are funds in a retiring missionary’s class (51) account, the missionary may receive up to $21,250 per single or up to $25,000 per couple as transition allowance, ADP. The funds into (51) are accumulated by transfers from (00), initiated in the budget-to-raise, effective with appointment to field, and supported by contributions in the normal fund-raising process. The transition allowance will be the balance in (51) at retirement or resignation, less funds needed to clear any overdrafts within the missionary’s account. These funds are not available until retirement or resignation from active missions assignment. The transition allowance is not a gift and will be accumulated to taxable income, (80). It is not based on any expectation of future services, nor is it compensation for past services rendered. Financial Services should disburse this allowance the month of retirement, ADP, OTO taxable. Any missionary wishing to defer this income to an AG Financial retirement account must complete an application through Divisional Accounting. The 403(b)(9) regulations require deferral paperwork in advance of the deferral. The missionary may retain the proceeds from the sale of household equipment. The cost of the final shipment, not to exceed 570 cubic feet for a couple or 428 for a single missionary to the United States from the foreign field for retirement, may be covered from the missionary’s (00) account, ADP. A Christmas check is sent to each retired missionary and is accumulated to taxable income. From AG Financial Solutions

AGWM has been contributing a standard amount from your (00) account each month to the AG Financial tax-deferred 403(b)(9) retirement account (formerly called MBA). The funds in the account are governed by AG Financial Solutions within IRS regulations. The retired missionary may receive a housing allowance out of the payments from the AG Financial 403(b)(9) plan from the deferred compensation account. Under current law, the plan’s housing


allowance, spent for housing, is not considered self-employment-taxable or income-taxable. The current plan identifies all of the retired minister disbursement as estimated housing. The retired minister must appropriately account for the actual retired minister’s housing on his or her personal tax return. A retired minister’s housing allowance is a benefit that cannot be received from any other nonreligious annuity programs. Because of IRS regulations, the minister’s housing allowance is only applicable to the funds earned by the minister. AG Financial cannot give the minister’s housing benefit from funds inherited by the spouse, even when the spouse maintains ministerial credentials. Through Offerings

Retired missionaries may continue to receive special-personal offerings (09) through their account. The designated amounts are sent to the retired missionary as taxable income. Any special-personal offerings received will be disbursed to the retired missionary up to the maximum set by AGWM, which is $10,200 per single or $12,000 per couple per year. Any funds received into a retired missionary’s (00) will be applied to the AGWM Retired Missionary Fund. A copy of special-personal offering cash receipts listing the donors will be made available to the missionary. Other than that, the retired missionary (RM status) will no longer receive copies of cash receipts and statements. Special-personal offerings (09) are not to be solicited by retired missionaries. Retired missionaries are also not expected nor encouraged to send newsletters to former supporters. At retirement, a missionary’s donors will be contacted by Mobilization regarding the prospective retirement date, and the donors will be given suggestions for adjusting commitments to other ministries or projects.

Statement Concerning Self-Employed Status of Missionaries AGWM missionaries are, according to the plan document, self-employed. The pooled AGWM medical fund provides some coverage for medical claims when there is no other medical coverage and is therefore secondary to Medicare. The missionary medical coverage does not qualify as an employee medical plan, so self-employed missionaries do not qualify for the Special Enrollment Period (SEP), which only applies to employee medical plans. Because there is a penalty for applying for Medicare after the eligible age of 65, AGWM recommends that all missionary personnel apply for Medicare at age 65 to protect themselves from an ongoing late-filing penalty. In addition, if a missionary over 65 years of age receives care in the United States for which Medicare could have provided coverage, it will be treated by the AGWM pooled medical fund as if the missionary had Medicare as the primary coverage. This could make an emergency medical claim made while in the States after the age of 65 a costly personal expense if the missionary is not a Medicare participant.

REFERENCES AND RESOURCES Social Security Administration, ssa.gov. Information on Medicare, retirement, and Social Security. Medicare & You 2017, medicare.gov/pubs/pdf/10050-Medicare-and-You.pdf or call 1-800-MEDICARE. 2017 Guide to Social Security, 45nd ed., Mercer, LLC. © November 2016 AG Financial Solutions 403(b) Retirement Plan (formerly MBA), agfinancial.org/retirement-planning/403b.


APPENDIX: SINGLE MISSIONARIES AND ASSOCIATE PREPARING FOR MARRIAGE: ISSUES CONCERNING

AGWM SERVICE FOR POTENTIAL SPOUSE

POLICY These policies apply to the approval, continuation, and/or reassignment of the single missionary or associate who decides to marry.

1. AGWM is not involved in the approval of a marriage but in the approval for missions service and the suitability of the potential spouse and couple for future missions service.

2. Ministerial qualifications of the couple as well as field needs and family considerations will determine whether approval for missions service is given to the potential spouse.

3. Marriage does not mean automatic continuation of missionary or associate status and/or service. 4. Marriage could result in reclassification of missionary or associate category and/or field

assignment.

GUIDELINES 1. The potential spouse of a missionary or associate should realize he or she is not only marrying

the missionary or associate, but is also becoming part of the AGWM community. 2. The potential spouse’s qualification for missionary or associate service and adherence to

doctrinal positions are reviewed and decided through the processing of the potential spouse’s application, in accordance with policy.

3. The missionary’s or associate’s status and ministry assignment may change depending on the qualifications and/or ministry focus of the potential spouse.

4. A missionary or associate wanting to marry a national can be processed through AGWM. Before starting the process, the district should be contacted.

5. The minute to approve beginning the process should be entered after background checks are completed for the potential spouse. The background information will shed light on how the potential spouse will affect the missionary’s current status and assignment.

APPROVAL, CONTINUATION, AND/OR REASSIGNMENT PROCESS

Dating

1. Each field determines its dating policy. 2. The missionary or associate should communicate dating status to his or her area or ministry

director, team leader, or mentor, who will outline the field’s dating policy. 3. The area or ministry director, team leader, or mentor should notify the regional director.

Intent to Marry

1. Communication of the intent to marry is the responsibility of the missionary or associate. a. This communication should be in writing, not just verbal. b. Written communication should be provided as soon as possible to allow time for

processing, counseling, etc.


c. The following offices should receive this written communication: i. Area or ministry director, team leader, or mentor ii. Regional director

2. Communication from the area director or regional director should subsequently be made to the following offices:

a. Personnel and Member Care, with information about the applicant b. The missionary or associate’s district, for credentialing and itineration issues

Engagement or Marriage

An applicant engaged or newly married to a missionary should attend Candidate Orientation, the EC/WMB interview, Missionary Training, Missionary Renewal, and Commissioning Service with the missionary. An applicant engaged or newly married to an associate should attend Pre-Field Orientation and the MA Commissioning Service with the associate.

AGWM INTERNAL PROCEDURES 1. Personnel and Member Care contacts the applicant’s district for permission to send an

application to the applicant for processing, per policy. 2. The regional director submits a marital category change of status minute. The following templates

applies to the appointed missionary: a. Approve to process application for NAME OF APPLICANT as an applicant for missionary

appointment based on upcoming marriage to NAME OF MISSIONARY and allow NAME OF MISSIONARY to retain appointment as head of house with all the benefits and provisions of a couple’s allowance, per policy, that are assigned to that category of missionary status. District approval has been given to begin this process.

b. Approve to process application for NAME OF APPLICANT as an applicant for missionary appointment based on upcoming marriage to NAME OF MISSIONARY, head of house, but to change the missionary category to CATEGORY, with all the benefits and provisions of a couple’s allowance, per policy, that are assigned to that category of missionary status. District approval has been given to begin this process.

3. The Executive Committee determines the missionary category and assignment. 4. The Executive Committee issues the invitation to Candidate or Pre-Field Orientation, with

Personnel and Member Care entering the EC minute. 5. Approval is given by the World Missions Board.