1 - International Ministries

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					           AMERICAN BAPTIST INTERNATIONAL MINISTRIES




                         Personnel Manual for
                 Continuing Appointment *Missionaries



         A compilation of policies, expectations and procedures that
         bind both the Continuing Appointment Missionary and IM
              in accountability to each other and to God as we
                        engage in ministry together.




*For the purposes of this Manual, the term missionary/ies is inclusive of missionaries,
development workers and global consultants.


                                                                           Updated 5/25/2011
 International Ministries                                                                         Personnel Manual

Table of Contents

1.   At Will Employment............................................................................................................ 9
2.   Accountability ...................................................................................................................... 9
  2.1. Partners .......................................................................................................................... 9
  2.2. Missionary Colleagues .............................................................................................. 10
  2.3. IM Staff and Board ..................................................................................................... 10
     2.3.1.   Ombudsmen ....................................................................................................... 10
     2.3.2.   Accountability to IM .......................................................................................... 10
  2.4. Evaluation ................................................................................................................... 11
  2.5. American Baptist Churches - USA .......................................................................... 11
  2.6. Maintaining Relationships ........................................................................................ 11
  2.7. Missionary Partnership Network and Team.......................................................... 12
3. Term of Service ................................................................................................................... 14
4. Language Study ................................................................................................................. 15
  4.1. Language Requirements ........................................................................................... 15
  4.2. Language Study Facilities ......................................................................................... 15
  4.3. Funds for Language Study ....................................................................................... 15
5. Communication, Marketing and Events ........................................................................ 16
  5.1. Web Based Communication ..................................................................................... 16
     5.1.1.   On-Line Journals ................................................................................................ 16
     5.1.2.   Missionary Profiles, Ministry Context ............................................................ 17
  5.2. Print Communication ................................................................................................ 17
     5.2.1.   Prayer Cards ....................................................................................................... 17
     5.2.2.   Photographs for Publicity ................................................................................. 18
     5.2.3.   Guide to Global Servants handbook ............................................................... 18
  5.3. Videos with Photos and Audio ................................................................................ 19
  5.4. Address Lists .............................................................................................................. 19
     5.4.1.   Postal Address List ............................................................................................ 19
     5.4.2.   E-Mail Address List ........................................................................................... 19
  5.5. Special Interest Missionary Program ...................................................................... 19
  5.6. Communication through the MPT .......................................................................... 20
  5.7. Skype Calls with Local Churches ............................................................................ 20
  5.8. Other Communication............................................................................................... 20
6. Annual Report .................................................................................................................... 21
  6.1. Work Report ............................................................................................................... 21
  6.2. Personal Report .......................................................................................................... 22
 International Ministries                                                                         Personnel Manual
  6.3. Confidential ................................................................................................................ 22
7. IM Funding ......................................................................................................................... 23
  7.1. “Core” Ministries ....................................................................................................... 25
  7.2. “Specifics” ................................................................................................................... 25
  7.3. Personalized Support for Missionaries ................................................................... 25
  7.4. Missionary Accountability for Financial Support ................................................. 26
  7.5. Reporting funding support....................................................................................... 27
     7.5.1.     World Mission Offering (WMO)...................................................................... 27
       7.5.1.1.     WMO............................................................................................................ 27
       7.5.1.2.     WMO Directed ........................................................................................... 27
     7.5.2.     Targeted gifts ...................................................................................................... 28
     7.5.3.     One Great Hour of Sharing (OGHS) ............................................................... 28
     7.5.4.     White Cross ......................................................................................................... 28
     7.5.5.     United Mission (UM) ......................................................................................... 28
       7.5.5.1.     United Mission Basics ................................................................................ 28
       7.5.5.2.     United Mission Love Gift .......................................................................... 29
       7.5.5.3.     United Mission Designations ................................................................... 29
     7.5.6.     Luther Rice Society, (major gifts) ..................................................................... 29
     7.5.7.     Other Current Income ....................................................................................... 29
     7.5.8.     Endowment Income ........................................................................................... 29
     7.5.9.     American Baptist Foundation Legacy Fund .................................................. 30
     7.5.10. Roblee Grants ..................................................................................................... 30
     7.5.11. Specifics ............................................................................................................... 30
     7.5.12. Transmission Gifts - (T-Gifts) ........................................................................... 31
8. Ministry Financial Support ............................................................................................... 32
  8.1. Transfer of Ministry Funds ....................................................................................... 32
  8.2. Accounting for Funds ................................................................................................ 32
     8.2.1.     Quarterly Accounting........................................................................................ 33
     8.2.2.     Annual Accounting ............................................................................................ 33
     8.2.3.     US/Puerto Rico Assignment and Final Accounting ...................................... 33
     8.2.4.     Specifics Accounting .......................................................................................... 34
  8.3. Over Expenditure....................................................................................................... 34
  8.4. Loans ............................................................................................................................ 34
  8.5. Contracts ..................................................................................................................... 34
  8.6. Creation of Legally Incorporated Entities .............................................................. 34
9. Personal Financial Support ............................................................................................... 35
  9.1. Living Allowance ....................................................................................................... 35
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     9.1.1.     Missionary Base .................................................................................................. 35
     9.1.2.     Adjustments to Missionary Base...................................................................... 35
       9.1.2.1.      Housing and Standard Utilities ............................................................... 35
       9.1.2.2.      Income Tax .................................................................................................. 36
       9.1.2.3.      Service Increment ....................................................................................... 36
       9.1.2.4.      Goods and Services Differential ............................................................... 36
     9.1.3.     Recognition of Changes in Family Size ........................................................... 36
     9.1.4.     Death of a Single Missionary ............................................................................ 36
     9.1.5.     Living Allowance of Surviving Spouse .......................................................... 37
     9.1.6.     Living Allowance of Divided Families ........................................................... 37
  9.2. Retirement, Disability and Death Benefits ............................................................. 37
  9.3. Additional Allowances and Grants ......................................................................... 38
     9.3.1.     Reimbursement for Foreign Income and Social Security Tax ..................... 38
     9.3.2.     Reimbursement for US Income Tax Paid on IM Earnings ........................... 38
     9.3.3.     US Social Security Offset Allowance ............................................................... 38
     9.3.4.     Host Country Rent Allowance ......................................................................... 38
     9.3.5.     US/Puerto Rico Rent Allowance ...................................................................... 39
     9.3.6.     Outfit Grant......................................................................................................... 39
     9.3.7.     Refit Grant ........................................................................................................... 40
     9.3.8.     Reentry Grant ..................................................................................................... 40
     9.3.9.     Equity Service Grant .......................................................................................... 41
     9.3.10. Computer Allowance ........................................................................................ 41
  9.4. Reimbursement of Eligible Expenses ...................................................................... 42
  9.5. Taxable Benefits Report............................................................................................. 42
  9.6. Writing Fees and Royalties ....................................................................................... 42
  9.7. Outside Employment and Volunteer Work ........................................................... 42
10.    Personal , Legal and Tax Information ......................................................................... 44
  10.1.     Transmission / Personal Gifts ............................................................................... 44
  10.2.     Personal Bank Accounts ........................................................................................ 44
     10.2.1. Joint Bank Accounts ........................................................................................... 44
     10.2.2. Funds of National Groups ................................................................................ 44
  10.3.     Documents Required to be on File With IM ...................................................... 44
  10.4.     Limit of Responsibility of the Treasurers ........................................................... 44
     10.4.1. The IM Treasurer................................................................................................ 45
  10.5.     Power of Attorney.................................................................................................. 45
  10.6.     Personal Wills ......................................................................................................... 45
  10.7.     US Federal, State, Local and Foreign Income Taxes ......................................... 45
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    10.7.1. Personal Responsibility ..................................................................................... 45
    10.7.2. Filing Dates and Extensions ............................................................................. 46
    10.7.3. Income Tax Information .................................................................................... 46
    10.7.4. Exclusion for Foreign Residents....................................................................... 46
    10.7.5. US/Puerto Rico Assignment Earnings ............................................................ 47
    10.7.6. IRS Refunds for US Tax Paid During Foreign Residence............................. 47
  10.8.     Social Security and Medicare Taxes .................................................................... 47
    10.8.1. Coverage and Exceptions.................................................................................. 47
    10.8.2. Social Security Plan ............................................................................................ 48
    10.8.3. Non-Ordained Missionaries ............................................................................. 48
    10.8.4. Ordained Missionaries ...................................................................................... 48
11.    The Missionary Family .................................................................................................. 50
  11.1.     Children of Missionaries ....................................................................................... 50
    11.1.1. MK (Missionary Kid) Support ......................................................................... 50
    11.1.2. Elementary and Secondary Education ............................................................ 50
    11.1.3. Higher Education ............................................................................................... 51
    11.1.4. Education or Adaptive and Vocational Training for Special Needs
    Children ............................................................................................................................... 53
    11.1.5. United States Citizenship Procedures for Children Born in Another
    Country ............................................................................................................................... 53
    11.1.6. Adoption of Children ........................................................................................ 54
  11.2.     Divided Families .................................................................................................... 55
  11.3.     Change of Marital Status....................................................................................... 55
    11.3.1. Marriage .............................................................................................................. 55
    11.3.2. Death or Divorce ................................................................................................ 56
12.    Getting To and From Area of Service ......................................................................... 57
  12.1.     Travel ....................................................................................................................... 57
    12.1.1. To Your Country of Service .............................................................................. 57
    12.1.2. To the US ............................................................................................................. 57
    12.1.3. Travel for Children ............................................................................................ 57
    12.1.4. Travel by Indirect Route ................................................................................... 58
    12.1.5. Baggage ............................................................................................................... 58
       12.1.5.1.     Restrictions and Charges .......................................................................... 58
    12.1.6. Currency Regulations ........................................................................................ 58
    12.1.7. Passports.............................................................................................................. 59
    12.1.8. Visas and Immigration ...................................................................................... 59
    12.1.9. Re-entry Visas/Permits ...................................................................................... 59
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    12.1.10.     Registration at US Consulates ...................................................................... 60
    12.1.11.     Travel Expenses .............................................................................................. 60
  12.2.     Establishment/Reestablishment Allowances to Your Country of Service ..... 61
    12.2.1. Establishment Allowance.................................................................................. 61
    12.2.2. Reestablishment Allowance ............................................................................. 62
    12.2.3. Freight/Baggage Allowance for US/Puerto Rico Assignment and Final
    Return ............................................................................................................................... 63
       12.2.3.1.   To the US for US/Puerto Rico Assignment ............................................. 63
       12.2.3.2.   Final Return ................................................................................................ 63
    12.2.4. Shipping of Freight ............................................................................................ 63
       12.2.4.1.   Freight Forwarders .................................................................................... 63
       12.2.4.2.   Freight Invoices .......................................................................................... 64
       12.2.4.3.   Insurance ..................................................................................................... 64
       12.2.4.4.   Customs Clearance in the US ................................................................... 64
13.    Host Country Accommodations .................................................................................. 65
  13.1.     Housing ................................................................................................................... 65
  13.2.     Moving Expenses ................................................................................................... 65
  13.3.     Location Allowance ............................................................................................... 65
  13.4.     Purchase of Real Property in the Host Country ................................................ 65
14.    Vehicles, Aircraft and Travel Within Area of Service............................................... 67
  14.1.     Vehicles .................................................................................................................... 67
    14.1.1. Purchase and Ownership .................................................................................. 67
       14.1.1.1.   IM Purchased Vehicles .............................................................................. 67
       14.1.1.2.   Cost of Operation, Repairs and Insurance ............................................. 67
       14.1.1.3.   Personal Use of Ministry Vehicles .......................................................... 67
    14.1.2. Personally Owned Vehicles .............................................................................. 67
    14.1.3. Report of Accidents ........................................................................................... 68
    14.1.4. Assignment of Motor Vehicles during US/Puerto Rico Assignment or
    Upon Termination of Service or Retirement .................................................................. 68
  14.2.     Aircraft ..................................................................................................................... 68
    14.2.1. Personally Owned Aircraft ............................................................................... 68
    14.2.2. Operation of Aircraft ......................................................................................... 68
  14.3.     Travel Within Area of Service .............................................................................. 69
    14.3.1. Air Travel ............................................................................................................ 69
    14.3.2. Ground Travel .................................................................................................... 69
    14.3.3. Travel Insurance ................................................................................................. 69
15.    US/Puerto Rico Assignment ........................................................................................ 70
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  15.1.    Authorization for US/Puerto Rico Assignment ................................................. 70
  15.2.    Packing and Storage for US/Puerto Rico Assignment ...................................... 70
  15.3.    Purpose of US/Puerto Rico Assignment ............................................................. 70
    15.3.1. Deputation .......................................................................................................... 71
    15.3.2. Personal and Family Matters............................................................................ 72
    15.3.3. Continuing Education ....................................................................................... 72
    15.3.4. Career Development Counseling .................................................................... 72
  15.4.    Other US/Puerto Rico Assignment Opportunities and Events ....................... 73
    15.4.1. Missionaries-in-Residence ................................................................................ 73
    15.4.2. Attendance at Conference for Missionaries..................................................... 73
    15.4.3. Attendance at a World Mission Conference .................................................. 73
    15.4.4. Debriefing with IM Staff ................................................................................... 74
    15.4.5. Attendance at the American Baptist Churches Biennial Meeting ............... 74
    15.4.6. Attendance at Board Meetings ......................................................................... 74
    15.4.7. Attendance at Other Conferences .................................................................... 75
  15.5.    Work Related Travel Expenses ............................................................................ 75
  15.6.    Authorization to Return to International Service.............................................. 75
16.    Vacations ......................................................................................................................... 76
17.    Absences and Extended Leave From Area or Country of Service.......................... 77
  17.1.    Absences .................................................................................................................. 77
  17.2.    Extended Leave ...................................................................................................... 77
  17.3.    Medical Leave ......................................................................................................... 77
  17.4.    Disability ................................................................................................................. 78
18.    Medical Care ................................................................................................................... 79
  18.1.    The Interchurch Center Medical Office - TICMO.............................................. 79
  18.2.    Medical Records of Missionaries ......................................................................... 80
  18.3.    Required Physical Examinations ......................................................................... 80
    18.3.1. Annual Examinations ........................................................................................ 80
    18.3.2. Comprehensive Examination for Medical Clearance ................................... 80
  18.4.    Medical Evacuation ............................................................................................... 81
19.    Security and Crisis Situations....................................................................................... 83
  19.1.    Training ................................................................................................................... 83
  19.2.    Crisis Management Team ..................................................................................... 83
  19.3.    Risk Assessment ..................................................................................................... 84
  19.4.    Contingency Plans: ................................................................................................ 85
  19.5.    Evacuation ............................................................................................................... 86
    19.5.1. Planning ............................................................................................................... 86
    19.5.2. Criteria ................................................................................................................. 86
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    19.5.3. Evacuation Authority: ....................................................................................... 87
  19.6.     Information Management ..................................................................................... 87
  19.7.     Negotiation with kidnappers and hostage-takers ............................................. 88
  19.8.     Payment of ransom, yielding to extortion .......................................................... 88
  19.9.     Notifications to governments in kidnapping and hostage taking .................. 89
  19.10. Family Relocation................................................................................................... 89
  19.11. Member Care .......................................................................................................... 90
20.    Access to Personnel Records ........................................................................................ 91
21.    Resignation/Termination of Service ........................................................................... 92
  21.1.     Resignation.............................................................................................................. 92
  21.2.     Resignation for Continuing Education ............................................................... 93
  21.3.     Reappointment to Missionary Service ................................................................ 93
  21.4.     Procedures Regarding Termination .................................................................... 93
  21.5.     Action of the Board of International Ministries ................................................. 94
  21.6.     Appeal Process ....................................................................................................... 95
22.    Retirement ....................................................................................................................... 97
  22.1.     Date of Retirement ................................................................................................. 97
  22.2.     Final Term of Service ............................................................................................. 97
  22.3.     Lump Sum Retirement Grant ............................................................................... 97
    22.3.1. Less than 20 Years of Service ............................................................................ 97
    22.3.2. At Least 20 Years of Service .............................................................................. 97
  22.4.     Final Medical Examination ................................................................................... 98
  22.5.     Medicare .................................................................................................................. 98
    22.5.1. Part A, Basic Hospitalization ............................................................................ 98
    22.5.2. Part B, Supplementary Insurance .................................................................... 98
23.    Appendix 1 – Glossary .................................................................................................. 99
24.    Appendix 2 – Allowances and Grants to IM Missionaries .................................... 104
25.    Appendix 3 – Useful Web Sites .................................................................................. 106
26.    Appendix 4 – US Government Forms ....................................................................... 107
International Ministries                                           Personnel Manual

1.      At Will Employment

Employment and/or service with International Ministries (IM), is “At Will,” meaning
that either IM or the missionary may terminate the employment/assignment agreement
at any time with or without cause. No verbal or written communication to an employee
should be construed as a legal contract or guarantee of continued employment.


2.      Accountability

As an American Baptist missionary you are accountable to partners, colleagues, IM,
your Missionary Partnership Network and ABC.

     2.1.   Partners

     Normally missionaries are recruited and sent out on the basis of requests from a
     partner. Therefore, you have a responsibility to become acquainted with the leaders
     and ministries of that partner. This requires great mutual concern and sensitivity,
     especially with persons of a different culture. Building and maintaining meaningful
     relationships calls, for constant effort on your part. This will also involve active
     participation in convention, association and specific group meetings of the partner
     as they relate to your area of ministry.

     The first task of missionaries is intensive study of the language and culture. (see
     Language Study, 4.)

     Often the missionary’s role is to assist in the training of national leadership, but the
     missionary must be a learner as well as a teacher and value the guidance and
     counsel of the partner. Willingness to work in partnership in a subordinate role
     when appropriate and sensitivity in relating to co-workers within the culture are
     important qualities for building strong relationships.

     Details regarding work assignments are negotiated with the partner and your Area
     Director. In the case of couples, assignment to a given country of service may be
     primarily because of the qualifications or gifts of one spouse; however both are
     expected to participate in the program and activities of the partner within the
     limitations imposed by home and family responsibilities. In matters relating to their
     work, missionaries are primarily accountable to the partner to which they are
     assigned.
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International Ministries                                    Personnel Manual

 Proposals for starting new work, as well as planning, budgeting and evaluating
 current work, are developed in cooperation with the partner and your Area
 Director.

 2.2.   Missionary Colleagues

 Mutual support, concern and ministry to one another are necessary for good
 relationships.

 2.3.   IM Staff and Board

 In applying for missionary service and accepting appointment, you have affirmed
 loyalty to the denomination and agreed to abide by the policies, principles and
 decisions of BIM as well as ABC Policy Statements and Resolutions. You must
 consider carefully what is written or expressed verbally in any arena so that what is
 meant to be merely a personal point of view is not regarded as the official opinion of
 ABC/USA, IM or the partner. You are invited to provide input to IM staff and
 members of the Board on any policy issues.

    2.3.1. Ombudsmen

 The president, vice president and three additional members of the executive
 committee of the IM Board serve as Ombudsmen. The purpose of the committee is
 to deal with moral, ethical or financial malfeasance issues that a missionary or staff
 feels unable to bring to the Executive Director. The issues will be dealt with in
 confidence to bring resolution to the issue. The committee will not be involved with
 disagreements over policy issues or personnel conflicts.

    2.3.2. Accountability to IM

    The following is part of your accountability to IM:

       On-line journal entries submitted quarterly (see On-Line Journals, 5.1.1.)
       Regularly updating MAC to document support level and serve as planning
        tool for support development.
       An annual report that is due by the end of October (see Annual Report, 6.)
       Financial reports submitted quarterly and annually (see Accounting for
        Funds, 8.2.)
       Annual budget preparation

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       Conferences with your Area Director during your time of service
       Willing participation in events and communication related to IM
       Build and maintain a Missionary Partnership Team and Missionary
        Partnership Network

 2.4.   Evaluation

 Oversight and evaluation of missionaries is conducted by Area Directors on an
 ongoing basis. Direct communication with your Area Director is essential. You must
 provide your current mailing and physical address, home phone, cell phone(s), FAX
 numbers and both private and public e-mail addresses to your Area Director. If a
 letter deals with an administrative matter in your location of service, a copy should
 be furnished to the partners. Administrative matters may be directed to the
 appropriate IM staff member with a copy to your Area Director.

 During US/Puerto Rico assignment a major evaluation of your ministry will take
 place. This will include:

       your own personal evaluation and discernment of God’s will for your future
       evaluation by your Area Director
       evaluation by the international partner with whom you have been working
        (see Purpose of US/Puerto Rico Assignment, 15.3)

 2.5.   American Baptist Churches - USA

 Missionaries must abide by the ABC Policy Statements and Resolutions and by IM
 policy. Though there may be policies or resolutions with which you do not
 personally agree, publicly you are expected to support ABC and IM policy.
 A complete listing of ABC Policy Statements and Resolutions can be found at
 www.abc-
 usa.org/Resources/ABCResources/PolicyStatementsResolutions/tabid/199/Defaul
 t.aspx.

 2.6.   Maintaining Relationships

 If misunderstandings or disagreements arise, resolve these as close to the source as
 possible. Facing a problem with the person or group involved usually provides the
 basis for working out a solution. The executive of the partner may be of help in
 working through conflicts and misunderstanding. Be aware of sensitivities and
 procedures expected within the culture for bringing about reconciliation.

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International Ministries                                       Personnel Manual

 If efforts to resolve a problem warrant a conference between you and IM staff,
 arrangements may be made for you to return to the US. IM staff may consult with
 partner leadership when such difficulties arise, unless it is felt that discussions of the
 situation locally would be detrimental to the Christian cause or to you.

 If there are confidential matters that you wish to discuss with someone other than
 your Area Director, you are invited to communicate with either the Executive
 Director or the Missionary Personnel and Services Team Leader.

 2.7.   Missionary Partnership Network and Team

 A Missionary Partnership Network (MPN) is a large group of individuals and
 churches who want a more direct and personal relationship with a particular
 missionary. Members of an MPN represent many different churches, regions or
 associations and can be geographically located anywhere in the U.S. or Puerto Rico.

 A Missionary Partnership Team (MPT) is a small group of four to ten people who
 are personally invited by a missionary to serve as the “core” of the larger
 partnership network. Individuals who serve on an MPT are called by God to be in a
 direct supportive relationship to the missionary and to help the missionary build
 and nurture a supportive Missionary Partnership Network (MPN). The MPT keeps
 the MPN informed by communicating news of the missionary’s ministry, relaying
 prayer requests, organizing mission trips, speaking on behalf of the missionary,
 inviting people to give financially toward the missionary’s support needs and
 providing encouragement for the missionary and their family.

 Each missionary unit will strengthen their MPT during the US/Puerto Rico
 Assignment year. Newly endorsed missionary candidates will form their MPT
 within six weeks of the VCT vote of endorsement. Members of the MPT should be
 from one geographic area. However, if a missionary has strong connections in a
 variety of geographic areas, then a second MPT could be formed.

 Missionaries work with their MPTs and MPNs to help International Ministries raise
 funds to meet their Personalized Support Goal (PSG).

 Missionaries work with IM’s Mission Partnership Coordinator in the development
 of their MPT and in building quality relationships with their Network partners that
 result in generating adequate support levels to cover their PSG.


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International Ministries                                  Personnel Manual
 A newly endorsed missionary candidate and their MPT will build a support
 network to secure performing commitments equaling 100% of the PSG before the
 missionary is commissioned to depart for the country of service.


 Missionaries are accountable for:
     Praying for the members of their MPT and MPN
     Encouraging and communicating at least monthly with MPT members
     Providing the MPT with stories, ministry updates and prayer requests to
       facilitate ongoing communication with MPN members
     Expressing thanks to donors in a timely manner
     Giving priority to visiting churches and individuals in the MPN and potential
       MPN members when in the U.S. or Puerto Rico
     Engaging in relational activities to continue to strengthen and enlarge MPN
       membership

 Details on the roles and functions of the MPT are included in the “MPT Orientation
 Guide” on the IM website at http://www.internationalministries.org.




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3.      Term of Service

A term of service includes an international assignment and a US/Puerto Rico
assignment. The term of service is negotiated with the Area Director and is approved by
the VCT. The length of US/Puerto Rico assignment is determined by the time served
internationally. For example:

     Term of Service   = International Assignment         +   US/Puerto Rico
                                                               Assignment

       Five years      =   Four years                     +   Twelve months
       Four years      =   Three years and three months   +   Nine months
       Three years     =   Two years and six months       +   Six months
       Two years       =   One year and nine months       +   Three months

Grants and allowances are pro-rated according to your term of service.

The first term of service is five years unless stated otherwise in your assignment
agreement (See Assignment_Agreement, Glossary ) The first term normally includes
missionary orientation and language study, which are considered part of the
international assignment.

At least once every five years a missionary must be available for WMO deputation
during September and October.




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4.      Language Study

     4.1.   Language Requirements

     Unless formally excused by IM, missionaries are expected to attain basic language
     proficiency for their location during their first two years of service. Your Area
     Director and national partner will plan the language study program. Failure to meet
     language requirements may become a reason for terminating appointment.
     Continued study of the language is strongly urged and encouraged.

     4.2.   Language Study Facilities

     Your Area Director will determine where language study will take place: the United
     States, an established language school in another country, a language school in
     country of service or by private tutors.

     4.3.   Funds for Language Study

     An allowance will be provided to missionaries to cover the expense of language
     study, including, but not limited to books, tapes, registration and tuition fees. If
     necessary, in order to make it possible for a couple to meet language study
     requirements, a child-care allowance will be provided to cover the hours spent in
     classes, language lab, or with a tutor.




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5.      Communication, Marketing and Events

We seek to provide the missionary and their MPT with tools to assist in promoting
mission education, providing prayer and generating support for their ministries in the
US and Puerto Rico. The missionary and their MPT provide the Communications &
Marketing team with journals, photos, videos and stories. These raw materials are used
by staff for communicating and fundraising for missionaries ministries on the IM
website, in print and video, and in donor meetings and group presentations by MPTs,
the Executive Director and the Development team.


     5.1.   Web Based Communication

        5.1.1. On-Line Journals

        Missionary journals are a key element in the fundraising and promotional work
        done by IM. Journals are used in special mailings, promotional pieces, and in the
        monthly electronic IM Update (eIMU), to name a few. Every week journals are
        selected for the rotating features on IM’s homepage giving them greater visibility
        to the more than 800,000 separate individuals who visit our website annually.

        Mission supporters rely on current journals to keep missionaries visible in
        church newsletters, bulletin inserts and prayer lists. Journals help create
        curriculum for church school and vacation Bible school programs, as well as
        leaflets and pamphlets. Pastors use journals for sermon ideas and illustrations.
        Journals are a valuable tool in raising visibility of ministries, and in generating
        prayer and financial support.

        Missionaries should post at least one paragraph monthly. Journals can be posted
        on-line by the missionary, or a member of their MPT, such as the
        Communications person. Just a few sentences every month reassures the folks
        back home that the missionary cares enough to keep them informed of the
        challenges and successes they face on the field.

        Journal might include, but are not limited to:
            Information about the ministry
            Testimonies and stories of the people touched by this ministry
            Information about the country including some of its history
            The culture, traditions and holidays
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           Transitions like kids heading to school or vacations back here
           The every day stuff like modes of transportation, shopping for food,
            opportunities for worship, rest & recreation
           Updates on mission projects
           Invitations for volunteers and mission teams
           Special joys & celebrations
           Current needs & challenges
           Prayer requests and answers to prayer
           Pictures of the ministry

    IM’s mission is to make disciples of Jesus Christ. We understand this to mean
    helping people come to Christ, grow in Christ and change their world with
    Christ. Journals that refer to these outcomes are particularly effective.

    IM will try to correct spelling errors and confusing grammar but normally will
    not edit for content. On the rare occasion when a statement may cause trouble
    for another missionary, a partner or the home church, minor changes will be
    made as needed. If a major change is necessary, the Mission Communication and
    Marketing team will contact the missionary or designated member of their MPT.

    5.1.2. Missionary Profiles, Ministry Context

    Missionary Profiles and Ministry Context information are available on the IM
    web site. The Profile is an introduction to you and your work. The Ministry
    Context information, listed on the same web page as the Profile, is a set of facts
    about the country or countries and context of your ministry. It is your
    responsibility to make sure your profile information is up to date.

 5.2.   Print Communication

    5.2.1. Prayer Cards

    Missionary Prayer Cards are printed pieces containing a color photo and basic
    facts about you, your family and your ministry. To view your current card, and
    update and order Cards, go to
    http://store.providegroup.com/IMcollateral/Login.aspx two weeks prior to
    when you need the Cards. Your username is First initial Last name (e.g., JSmith
    for Joe Smith)(couple use male). Your password is Provide (ModernMail for
    missionaries who started using the system 2010 and later. Both are case
    sensitive. You may use any digital photo you wish on your card and make
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    changes to your ministry description in the Profile section (subject to approval by
    your Area Director). Your order will be printed in the quantity you desire and be
    shipped anywhere you wish. If you need assistance with this web-based tool,
    please call the Mission Communications and Marketing Team at 800-222-3872,
    ext. 2208. International Ministries will cover the cost of printing and shipping
    Prayer Cards. Please note that larger quantities usually carry a lower unit cost.
    We recommend an order of 500 or more. Please order only what you will use.

    Prayer Cards are an important way for your MPT and supporting churches to
    stay connected with you and your ministry. Staff get frequent requests for prayer
    cards from churches and MPTs. When staff receive requests, they will order
    your most recent Prayer Card from the website. So it's important to keep your
    information up to date. If staff have questions about the content of your Prayer
    Card, they will contact you and/or your Area Director for clarification.

    5.2.2. Photographs for Publicity

    Current portrait-style digital photos are required for every missionary unit. You
    may choose whether or not to include your children. Please make sure your
    photo is up to date on your profile page on the IM website.

    We would also like to receive high-resolution photos of you in active ministry for
    promotional and educational purposes. Please supply these photos to the
    Mission Communications and Marketing Team. Please include a brief caption
    describing the people and activity.

    5.2.3. Guide to Global Servants handbook

    Each missionary is featured in a full page spread in the Guide to Global Servants
    handbook. This popular devotional is used and loved by thousands of mission
    supporters in the U.S. and Puerto Rico. This biennial publication includes the
    missionary photo, ministry description and outcome-based story of how God is
    changing the world through your ministry. The handbook is available to
    churches, as well as staff, board, board alumni, donors, former missionaries. It is
    an important way that people get to know you and your ministry. On alternate
    years, you will be asked to submit a story of 300 words in length with a related
    scripture and photos. The story you submit will be used in the Guide to Global
    Servants and throughout the ABC in worship and education venues to highlight
    global ministry. The guide is printed on alternate years in English and Spanish.


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 5.3.   Videos with Photos and Audio

 Mission Communications is producing videos for selected missionaries. This is a
 brief overview of the missionary’s ministry with an “ask” at the end. It consists of an
 audio interview with the missionary and a slideshow with approximately 10
 photographs of your ministry with captions. A video is edited by a professional
 editor to approximately 3 minutes in length and can be used for promotional
 purposes in the churches (prior to a missionary visit), as an opening for a missionary
 presentation, for the MPT or others to show in the absence of a missionary. In mid-
 2011, it will be able to be downloaded from the IM website. It is also a small file so
 churches can use it independently, or it can be put on a flash drive. Please contact
 your area director if you’d like to be considered for a video. The Communications
 team picks up the cost.

 5.4.   Address Lists

 If you would like your friends, family and supporters to receive the quarterly “On
 Location,” full-color printed newsletter by mail, please send their names, mailing
 addresses and e-mail addresses to the Development Team.

 Notify the Development Team when you are aware of a change in postal addresses
 or e-mails.

    5.4.1. Postal Address List

    IM maintains the names and physical addresses of anyone on the mailing list..
    This information is updated when we receive returned mail and when you send
    additions, changes or deletions to the list.

    5.4.2. E-Mail Address List

    Whenever possible, IM will send your news to the constituents by e-mail.

 5.5.   Special Interest Missionary Program

 The Special Interest Missionary program is run by ABW Ministries to provide a
 communication link between local churches and American Baptist missionaries. IM
 staff work with ABW Ministries to make this program effective. IM works with

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 ABW Ministries as it assigns you to relate to three or four regions as a Special
 Interest Missionary for a period of three years. In addition, you will always be
 assigned as a Special Interest Missionary in the region/state where your MPT is
 based. Each region determines how your name is distributed. It may be given to an
 entire region, to an area/association or to local churches.

 Church members relate to their Special Interest Missionaries in various ways. They
 read your journals and express encouragement and support through letters of
 friendship, prayers of concern, cards and personal gifts. It is essential that you
 respond to the receipt of these gifts.

 The Special Interest Missionary program can be an opportunity for you to invite
 people to become part of your MPN.

 5.6.   Communication through the MPT

 Your MPT can help facilitate regular communication with members and prospective
 members of your Missionary Partnership Network. It will benefit your ministry to
 provide stories, photos, prayer requests and other information to your MPT on a
 regular basis, which they will use to produce newsletters, brochures, displays and
 other presentations on your behalf.

 5.7.   Skype Calls with Local Churches

 You may be asked to take part in a Skype call with a supporting church. Normally a
 church will contact you directly to set up times and provide information about who
 is calling. They should also forward specific questions to be addressed during the
 call. You must be available at the time set for the call. These calls can take place
 while you are in your country of service or on US/Puerto Rico assignment.


 5.8.   Other Communication

 If you maintain a personal mailing list, please upload it to your consolidated mailing
 list on the IM website. This ensures that all the people who are interested in your
 ministry receive your journals automatically.




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6.       Annual Report

An annual report is required of each missionary to be received by the end of October. It
is to be sent to your Area Director, who will share portions of it as appropriate with
other team leaders. This report has three sections: work, personal and confidential.

     6.1.     Work Report

           List the objectives you set for the year under review and evaluate your efforts to
            meet them.

           Describe the objectives which you have set for the year ahead, how those
            objectives can help people come to Christ, grow in Christ or change their world
            for Christ and your plans for carrying out those objectives.

           Provide informational material from the year in review from the partner and
            your country or area of service.

        Include a personal "outcome" story that uniquely shows how God is changing
         the world through your ministry. This story should be about 350 words in
         length, include a related scripture verse, and if possible, high quality photos with
         captions.

           Describe how your Missionary Partnership Team is functioning in support of
            you and your ministry and in helping to build your MPN.

        Describe how the level of performing commitments of personalized support
         has/has not been met and what you and your MPT have done to encourage new
         commitments.

           Provide a list of the short-term mission groups and volunteers that may have
            served alongside you throughout the year. For groups, please include the name
            of the church, church location, dates of service, team leader, and what the team
            did. For individual volunteers, provide their name, where they are from, dates
            of service, and what they did.




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 6.2.   Personal Report

 Evaluate your situation in regard to social life, housing, leisure and recreation,
 family life and mental and physical health.

 6.3.   Confidential

 Share confidentially any matter in regard to your personal situation or work
 relationships. This can include your feelings about work, job description and/or
 relationships with co-workers. For other confidential matters, see (see Maintaining
 Relationships, Section 2.6.)




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7.     IM Funding

American Baptist International Ministries receives current gifts from individuals
through their giving to congregations and directly to the organization. The program is
also supported by congregational budgets and by contributions that have been given by
past generations of supporters through various kinds of planned gifts and endowments.

Some gifts are general gifts which can be used “where needed most” and some gifts are
restricted for a particular use.

All gifts for which a charitable income tax receipt is issued must be used for purposes
approved by the officers of the organization. Each year at the annual meeting the Board
approves a budget and program plans which will guide the work of the organization
and how funds are to be applied to meet the mission of the organization.

The Budget recognizes the on-going “core ministries” of International Ministries which
can be funded both by general and restricted gifts to the organization. It also recognizes
that there is a need for additional restricted funds to be raised for specific projects
which will only go ahead if funds are raised for those purposes.

Raising funds to support the work of International Ministries is a cooperative effort
undertaken by Staff, Missionaries and Volunteers (such as MPTs) at the national,
regional and congregational levels. This effort involves building strong relationships of
mutual support with about 3000 congregations and thousands of individuals. This
represents a strong base of support made up of tens of thousands of people.

The current Philanthropic situation in the United States is characterized by an increased
desire on the part of “donors” for a sense of personal involvement in the cause to which
they are contributing their gifts both personal and financial. There is a general decline
in gifts to institutions and an increase in gifts to particular people and projects. In the
age of the global digital communications revolution, donors expect to be motivated by
gripping personal stories and they want to hear reports of results quickly.

International Ministries is well positioned to respond to these trends with its contextual
missiology, its storytelling communications style and a strong commitment to
partnership.

Here is a summary of the various options for supporting the work of International
Ministries.

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The Simplest Ways for Individuals to Help Global Mission

1. If you wish to support the entire work of International Ministries, the simplest way
   to give is through your congregation via the WORLD MISSION OFFERING. This
   offering is promoted in churches during September and October. However, you and
   your church may contribute at any time throughout the year.
   This way, your tax-deductible contribution is used to support the work of International
   Ministries’ partners, projects and missionaries in over 70 countries around the world.

2. If you wish to give to International Ministries to support a particular missionary, the
   simplest way to give is to go to the IM website, choose the missionary and give
   online. Or you can write a check payable to International Ministries and put “for the
   support of missionary name” on the memo line and mail it to IM.
   This way your tax-deductible contribution to IM will be used to support the targeted
   missionary.

3. If you wish to support a specific Global Project, the simplest way to give is to find
   the Project on the IM website (look on the menu bar for “Projects”) and contribute
   online. Or you can write a check payable to International Ministries and put the
   Project name on the memo line and mail it to IM.
   This way your tax-deductible contribution to IM is used to support a specific project.

4. If you wish to give a planned gift through the Endowment Fund or through an
   estate plan or a trust, the simplest way is to contact the American Baptist Foundation
   at 800-222-3872 ext. 2035 to arrange a consultation with one of their expert staff.
   This way your tax-deductible contribution can be made in the most effective way both now
   and in perpetuity.

5. If you wish to support the entire work of the American Baptist Churches, the
   simplest way to give is through your congregation, designating the contribution for
   UNITED MISSION.
   This way your tax-deductible contribution is shared among work done in the regional,
   national and international programs. International Ministries receives a nominal percentage
   of these contributions.
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In accordance with IRS regulations, contributions are received with the understanding
that IM has complete discretion and control over the use of all donated funds. IM will
make every attempt to honor donor preferences.

If a designated purpose becomes fully funded, delayed or cancelled, the excess funds
will be re-assigned to a ministry most closely identifying with the purpose for which the
funds were originally given.

What follows is an attempt to make sense of the terminology used within the
organization related to funding.

   7.1.       “Core” Ministries

             Entire missionary support package
             Grants for international partners
             Home office staff costs

   7.2.       “Specifics”

             Additional ministry funds for a specific missionary
             Additional ministry funds for international partners
             Additional ministry funds for partner institutions

   7.3.       Personalized Support for Missionaries

   Individuals, groups, and congregations may preference gifts to International
   Ministries for the support of particular missionaries. This is referred to as
   “personalized” support. “Targeted” gifts for missionaries are considered
   personalized support, and “targeted” is the preferred giving category for donors
   intended to give toward the basic support needed for a missionary. “WMO
   Directed” and “United Mission Designated” gifts preferenced for a particular
   missionary’s support are also considered personalized support for the missionary.

   For missionaries appointed prior to 2010, personalized support (PSG) underwrites
   basic components of missionary support (living allowance, medical and retirement
   benefits, housing, children’s education, etc.), and general giving to IM (especially
   through the World Mission Offering) underwrites additional components (including

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 visa & passport costs, ministry funds, etc.) of full support. For missionaries
 appointed since 2010, the PSG is based on full support.

 7.4.   Missionary Accountability for Financial Support

 Missionaries, with the assistance of their MPT and IM staff, are responsible to secure
 from their Missionary Partnership Network commitments of personalized giving
 sufficient to underwrite a “Personalized Support Goal” (PSG) based upon their
 annual/biannual budget. The MAC (“Missionary Analysis of Commitments”) form
 is a worksheet used by missionaries and IM staff to assess and monitor the level of
 performing commitments of personalized support from the MPN for the missionary.

 Financial support status for each missionary unit is monitored by the Director of
 Recruitment. Both performing commitments of support (from the missionaries’
 MAC) and a rolling average of personalized support actually received by IM over
 the prior 12 months are monitored to categorized missionaries’ financial support
 status as green, yellow, or red. When both performing commitments and the prior
 12-month average reach or surpass the percentage of PSG set by VCT as the
 “milestone” to be reached by the end of the previous fiscal year (70% for 2010, 80%
 for 2011, 90% for 2012, and 100% for 2013) the status is “green.” When either
 performing commitments or the prior 12-month average reaches the milestone while
 the other falls short, the status is “yellow.” When both performing commitments
 and the prior 12-month average fall short of the milestone, the status is “red.”

 Green status indicates personalized support in both the recent past and foreseeable
 future is adequate to underwrite the missionaries’ needed support, and the
 missionary unit is “good to go” in all respects. Yellow status indicates that
 personalized support has been adequate in the recent past but is not assured by
 performing commitments for the future, or that adequate personalized support is
 committed for the near future though it fell short in the recent past. Yellow status
 means missionaries should “proceed with caution” while continuing to solidify their
 financial support base. Red status indicates that personalized support failed to
 reach the goal over the prior 12 months and that performing commitments fall short
 of the amount needed for the future.

 Missionaries whose financial support status is “red” for more than three consecutive
 months will be expected to direct concentrated efforts, with the assistance of IM staff
 and their MPT, to raising new commitments of financial support sufficient to reach
 the PSG milestone within six months. Staff will offer “extra lift” strategies and
 support to assist in the securing of new commitments, but missionaries will need to

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 assume the primary role in directing the effort. One member of the missionary unit
 will be required to return to the U.S. or Puerto Rico for up to two months to for
 deputation geared toward securing additional commitments of personalized
 support. If the missionary unit does not move from “red” to “yellow” status within
 six months, they will be expected to resign with a salary and benefit package up to
 six months.


 7.5.   Reporting funding support

 Some of the gifts given to International ministries are sent via the congregation and
 the regional office to International Ministries. The church treasurer is asked to
 complete a form which accompanies the gifts. To see a copy of the current form, go
 to
 http://www.abc-usa.org/LinkClick.aspx?fileticket=3l5y3rNWgzw%3d&tabid=122

 Sometimes you or your MPT members will be asked to help a treasurer understand
 which gifts should be reported on which line of this form.

    7.5.1. World Mission Offering (WMO)

    The WMO is the single largest source of current income received by IM in any
    given year. 100% of the WMO supports the work of IM. It is a critical source of
    funds required each year to maintain our mission program. The WMO is
    promoted annually during August, September, and October. Most churches
    receive the offering in October, November, and December. Some churches also
    budget quarterly or monthly WMO support.

    Churches give to WMO in two ways: either by providing funds for WMO in
    general or by specifying their intent for their WMO funds through the Directed
    Giving program.

         7.5.1.1.  WMO
        General giving goes to support the work of IM at the discretion of IM.

         7.5.1.2.  WMO Directed
        Directed Giving is the way in which churches and individuals personalize
        their WMO gifts. Churches and individuals are able to “direct” monies to
        any missionary or project that is part of that year’s annual operating budget.

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International Ministries                                   Personnel Manual
       This includes missionary salary, support, ministry work funds, and projects
       of national partners

    7.5.2. Targeted gifts

    The Missionary Partnership Teams and Networks that are established to help a
    missionary secure their PSG, invite individuals and congregations to give gifts
    targeted for the support of a particular missionary.


    7.5.3. One Great Hour of Sharing (OGHS)

    OGHS is an annual offering that supports emergency relief, refugee work, and
    development projects. The offering is administered by the American Baptist
    World Relief Committee. Churches typically receive the offering in June. Each
    year IM receives approximately $360,000 from OGHS for approved relief and
    development projects of our partners. In addition, IM receives and distributes
    funds from OGHS for emergency disaster relief grants to aid our partners.

    7.5.4. White Cross

    This program is administered by IM in cooperation with the American Baptist
    Women’s Ministry (ABWM) groups. Each year IM submits a request for various
    projects to the ABWM regions. ABWM groups raise the requested resources.
    This amounts to about $350,000 each year.


    7.5.5. United Mission (UM)

    United Mission monies are received in three categories: United Mission Basics,
    United Mission Love Gift, and United Mission Designations.

    For every $1.00 given to UM, regardless of whether it is given as UM Basics, UM
    Love Gift, or UM Designations, IM receives approximately 4 cents.

       7.5.5.1.   United Mission Basics

       Gifts to United Mission Basics (UMB) support all parts of the national and
       international mission’s efforts and are vital and basic to all parts of the
       American Baptist family.
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        7.5.5.2.    United Mission Love Gift

        United Mission Love Gift is gifts from American Baptist Women’s Ministries.
        These gifts are over-and-above the ABWM’s contributions to United Mission
        Basics.

        7.5.5.3.    United Mission Designations

        United Mission Designations are gifts given toward budgeted financial
        support of a particular mission or mission program, a particular missionary’s
        personalized support or a particular area of mission. Gifts through United
        Mission Designations do not provide additional monies for IM, but are part
        of IM’s approved distribution. Therefore to the support of IM, UM
        Designations are symbolic statements of support for IM missionaries and
        ministries, but do not represent additional funds for the work of IM.

    7.5.6.   Luther Rice Society, (major gifts)

    Luther Rice was the US partner for the work on the first American Baptist
    missionaries Adoniram and Ann Judson who went to Burma in 1814. Luther
    committed the rest of his life to raise funds for overseas mission and traveled all
    over the US on horse back speaking in churches and homes.

    Gifts to IM from individuals of $1000 and more are being recognized in 7
    different categories as part of a strategy to encourage a greater number of
    sizeable gifts.

    7.5.7. Other Current Income

    Other miscellaneous sources provide additional income.

    7.5.8. Endowment Income

    Over the past 150+ years, IM and its ministries have been named as beneficiary
    of wills and trusts. Some of those gifts have been given with restrictions as to
    their use, others are received for use at the discretion of IM.

    Each year IM uses a fixed percentage of the investment income from this
    endowment to fund IM’s ministries. The amount of income available to IM for
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    use in any given year is determined by the past performance of the stocks and
    bonds in which the monies are invested.

    7.5.9. American Baptist Foundation Legacy Fund

    IM works in partnership with the American Baptist Foundation (ABF) to assist
    individuals with their estate planning. IM periodically receives funds through
    the ABF Legacy Fund from individuals who have died and left gifts in their wills
    or estates for the current use of IM unless otherwise restricted by the donor.

    7.5.10. Roblee Grants

    Roblee grants support educational and medical projects, and cannot be used for
    evangelism or theological education. Income for these projects comes from an
    endowment fund administered by American Baptist Churches, USA (not IM).
    International partners and partner institutions apply for Roblee grants from the
    fixed endowment draw given to IM each year.

    7.5.11. Specifics

    Churches and individuals provide funds for missionaries, international partners,
    and partner institutions through Specifics. Specifics are contributions to
    American Baptist related ministries, providing money over and above the
    ministry work funds provided for in IM’s annual budget.

    The use of all Specific gifts must be accounted for to the IM Treasurer and
    Finance Team, and sometimes the international partner. Because Specific gifts
    are funds for work not provided for in the annual IM budget, rules are
    established by each partner for their use. In general, partners require that all
    Specifics beyond a given amount for a single project be reported to them, and
    they must give approval for their use.

    Specifics are for MINISTRY uses only. Any gift meant for the personal use of a
    missionary must be sent as a Transmission gift. Host country colleagues cannot
    receive Specific or Transmission gifts.

    When a Specific gift is sent bearing just a missionary’s name the money will be
    applied to the support of the work assigned to that individual. Missionaries may
    choose to use specifics to meet their personalized support need, but churches or
    individuals giving on a regular basis for a missionary’s personalized support

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    should be encouraged to make those gifts as “targeted” gifts rather than
    “specifics.”

    If a church or individual provides the funds for any equipment or property
    (including cars, trucks, furniture, computers, printers, etc.), it must be owned by
    the international partner, or in some instances, by an institution charged with
    administration of the work in that area. Such property should never be
    purchased in the name of an individual missionary or host country colleague or
    considered to be individually owned.

    Reporting of the use of Specific gifts is required to be sent to the Area Director
    and the IM Treasurer on a quarterly basis. These reports should also be sent to
    the IM overseas accountant.

    If a partner has requested further reporting on specific, the missionary must
    report the same quarterly information to them as well.


    7.5.12. Transmission Gifts - (T-Gifts)

    Transmission gifts are personal gifts given by a donor for a specified missionary
    or family member. The gifts are often given in honor of birthdays, anniversaries,
    and holidays. Transmission gifts are passed on to the missionary. Because these
    gifts are for personal use, they are NOT tax deductible for the donor.




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8.      Ministry Financial Support

IM provides financial support enabling missionaries to have effective ministry in their
area of service and during US/Puerto Rico assignment. These funds are provided
through budgeted ministry funds which, while in your host country, may include: work
funds, operation of a mission office, location funds, visa and passport renewal, IM
missionary retreat, language study, property repairs, vehicle costs, vehicle purchase/
replacement, MPT-related expense and non-budgeted specifics. During your
US/Puerto Rico assignment, the funds are to be used at the missionary’s discretion for
ministry related expenses keeping in mind that a primary task during this period is to
assist their Missionary Partnership Team to develop their Missionary Partnership
Network.

These funds are released at the beginning of the first month of the quarter.

     8.1.   Transfer of Ministry Funds

     Ministry allowances are either transferred to a responsible international body for
     payment to you or deposited in a bank account that is set up for these funds. This
     account will be opened and owned by IM, under IM’s tax identification number, for
     you.

     Under no circumstances should ministry and personal funds be mixed in one bank
     account. All monies received for ministry purposes, including specifics, whether
     kept in cash or in the bank, should be kept separate from personal funds at all times.
     This means two bank accounts need to be maintained: one account into which you
     transfer your personal funds (living allowance, transmission gifts, etc.); and one into
     which you transfer your ministry allowances such as ministry funds, specifics, etc.

     8.2.   Accounting for Funds

     Missionaries are required to submit quarterly financial reports detailing any
     expenditures and receipts accumulated throughout the previous quarter. These
     Remittance and Reporting Sheets for Missionary Work Funds are required by the
     Internal Revenue Service (IRS), external auditors, and management.

     The IRS requires the reports to insure that all donated funds are being used for the
     donor’s intended purpose and that they are not being redirected and misused for
     personal gain. This information applies to not only missionary funds, but also to the

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 missionary’s use of “specifics” dollars. In the event of an IRS audit, the burden of
 proof falls on the alleged tax infringer to confirm appropriate usage of funds. To
 successfully defend an IRS case against misuse of funds, one tool is having readily
 available documentation detailing the usage of funds – our quarterly reports.

 Much like the IRS, our external auditors also require these reports to insure that
 accounting controls exist and are enforced within our organization. These types of
 internal controls can vary from payroll related activity, to accounts payable, down to
 IM’s overall financial statement presentation. As part of our annual audit, IM’s
 accounting policies and controls are tested. Our ability to confirm how our
 missionaries allocated donated funds is crucial to demonstrating proper accounting
 procedures and solid financial responsibility.

 Management also requires these reports for a variety of reasons: to remain in
 compliance with IRS rules, to be able to satisfy accounting and reporting
 requirements, to confirm proper usage of donor funds, to discover trends in the way
 our missionaries use funds which may have strategic impact, to possibly find a cost
 savings if there are common patterns in spending - one missionary may have an
 efficiency for the same type of activity that could be shared with others, etc.

    8.2.1. Quarterly Accounting

    Missionaries must account to IM for the use of all ministry allowances through
    quarterly reports. If allowances are received from a responsible international
    body, submit accounting to that body and send a copy to the Overseas
    Accountant and your Area Director. If the allowances are received through an
    IM-owned bank account, submit accounting to IM’s Overseas Accountant and
    your Area Director.

    8.2.2. Annual Accounting

    Every missionary must send the Mission Treasurer (if applicable) and IM’s
    Overseas Accountant an annual accounting showing the all ministry allowances
    received, including specifics, and the expenditures made. Any unused balances
    of ministry allowances on the last day of the fiscal calendar should be credited to
    next year’s budget allocations.

    8.2.3. US/Puerto Rico Assignment and Final Accounting

    When you are preparing to leave your country of service, ministry allowances
    must be reconciled and turned over to the Mission Treasurer or IM Treasurer. If
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    another missionary will be continuing your work, the allowances will be turned
    over to them after authorization by the Area Director and IM Treasurer.

    8.2.4. Specifics Accounting

    Specifics are contributions which provide money over and above the ministry
    funds provided for in IM’s annual budget. Specific gifts must be used 100% for
    ministry purposes. Reporting of the use of Specific gifts, either to the partner or
    to IM on a quarterly basis, is required.

 8.3.   Over Expenditure

 Any over expenditure of ministry funds or specifics must be approved in advance
 by your Area Director and the IM Treasurer. Unapproved over expenditure will be
 made up by deducting the amount in the next year’s budget releases.

 8.4.   Loans

 Under no circumstances shall a missionary lend or borrow funds on behalf of IM, or
 otherwise financially involve IM, either with or without giving security, unless
 specifically authorized to do so in writing by the IM Treasurer.

 8.5.   Contracts

 Under no circumstances shall a missionary enter into a contract on behalf of IM
 without prior written authorization of the IM Treasurer.

 8.6.   Creation of Legally Incorporated Entities

 Missionaries must consult with their area director and the IM treasurer to receive
 authorization prior to creating a “business as mission” or forming a 501(c)(3)
 organization. Authorization is required to protect IM from losing tax-deductible
 status, facing tax fraud charges, incurring unanticipated taxes (and penalties) or
 facing serious criminal charges. Missionaries who fail to receive prior authorization
 may be terminated from missionary service.




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9.      Personal Financial Support

Missionary financial support seeks to meet personal and family needs, both present and
future, to permit full time Christian ministry and is not indicative of formal
qualifications and/or perceived level of responsibility.

Missionary lifestyle should be determined by the health and social needs of missionaries
and their families and in the context of the prevailing standard of their national
colleagues. Missionaries, as indeed all Christians, have to live with a sensitivity to the
model of our Lord, who “had nowhere to lay His head.”

     9.1.   Living Allowance

     The date of beginning living allowance and any benefits for missionaries newly
     appointed or reappointed will be fixed by action of the VCT.

     When both husband and wife are IM missionaries, each receives a living allowance
     in his or her name.

     You are paid for the entire month in which you arrive at or depart from your area of
     service at the US or out-of-country rate, whichever is greater.

     Living allowances are paid directly into your personal US bank account as directed
     by you.

        9.1.1. Missionary Base

        The base for missionary living allowance is a set percentage of the average
        annual compensation (including housing) of an ABC pastor in the MMBB
        Retirement Plan. The missionary base is adjusted accordingly after MMBB
        advises IM every six months of the average pastor’s compensation.

        9.1.2. Adjustments to Missionary Base

             9.1.2.1.   Housing and Standard Utilities

            IM deducts a hypothetical amount for the value of housing and standard
            utilities in your country of service and then pays 100% of the actual cost of
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       rent and standard utilities. During US/Puerto Rico assignment, an allowance
       to subsidize the rent and standard utilities is provided up to a maximum
       established by IM.

        9.1.2.2.   Income Tax

       IM deducts a “hypothetical tax” based on family size and then pays 100% of a
       missionary’s actual taxes on IM-related income (US and foreign). (see
       Reimbursement for US Income Tax Paid on IM Earnings, 9.3.2..)

        9.1.2.3.   Service Increment

       A service increment is added to recognize a missionary’s length of service
       with IM. It is calculated as follows:

             Less than five years of service     0% of base
             More than five, less than 10 years 5% of base
             More than 10, less than 15         10% of base
             More than 15 years of service      15% of base

        9.1.2.4.   Goods and Services Differential

       The missionary base is adjusted by a goods and services differential
       determined for each area by Mercer, an independent consulting firm. The
       differential is a product of the cost of living in the area, the cost of living in
       the US, the relationship of the currency of the country concerned to the US
       dollar, and the number dependents that the missionary may have. New
       indexes are implemented as warranted.

    9.1.3. Recognition of Changes in Family Size

    Any adjustments to missionary living allowance due to the birth or adoption of a
    child (e.g. hypothetical income tax deduction, goods and services differential)
    will become effective the month following the birth or adoption. A readjustment
    to missionary living allowance will be made effective the month a missionary
    child becomes ineligible for higher education grants and/or medical coverage as
    a dependent or marries, whichever occurs first.

    9.1.4. Death of a Single Missionary


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    The living allowance of a single missionary who dies in active service will cease
    the last day of the month in which death occurs.

    9.1.5. Living Allowance of Surviving Spouse

    A missionary whose spouse dies while in active service will receive a living
    allowance at the couple rate for six months from the month in which the death
    occurs. Any ABC Retirement Plan pension payable to the survivor shall be
    applied as part of the living allowance during this period. If the missionary
    continues in active service, the single rate and allowances will apply. From that
    time, any payments received from the ABC Retirement Plan will not be applied
    against the living allowance.

    9.1.6. Living Allowance of Divided Families

    If a divided family arrangement has been approved for periods up to two
    months, the larger goods and services index will be applied when there is a
    difference between the indexes of the countries in which the spouses are living.

    For divided family arrangements that are longer than two months, the living
    allowance will be divided equitably between the spouses depending on their
    country of residence and the number of dependents living with each spouse. The
    base support amount used to calculate living allowances for each spouse will be
    one half of the couple base currently in effect. Separate goods and services
    indexes will be applied to this base depending on each spouses’ country of
    residence. The longevity premium and all standard equalizations for housing
    and taxes will still be applied in calculating each spouse’s living allowance.

    Divided support begins the month the separation occurs, and ends the month the
    couple is reunited. (see Divided Families, 11.2.)

 9.2.   Retirement, Disability and Death Benefits

 ABC Retirement Plan premiums are paid by IM. IM uses the missionary base to
 calculate and pay retirement plan premiums.

 Missionaries who receive a living allowance are enrolled as members of the
 American Baptist Churches Retirement/Disability/Death Benefit Plans.



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 9.3.   Additional Allowances and Grants

    9.3.1. Reimbursement for Foreign Income and Social Security Tax

    Any income and social security tax assessed against missionary support and
    taxable benefits by a foreign government will be reimbursed by IM. You pay any
    international taxes and are then required to send a receipt of taxes paid to the
    Payroll Manager in the Missionary Personnel and Services Team in order to
    receive reimbursement through payroll.

    Missionaries who are required to join a host country social security program are
    required to refund to IM all premiums paid on their behalf upon final return to
    the US. If these premiums are not repaid to IM, then any benefits the missionary
    receives from the host country social security plan must be paid to IM by the
    missionary.

    If the United States has a Totalization Agreement with the host country, the
    Missionary Personnel and Services Team will determine the applicability in each
    situation and file the proper forms.

    9.3.2. Reimbursement for US Income Tax Paid on IM Earnings

    US federal, state and local taxes paid on IM earnings received will be reimbursed
    to you. This reimbursement does not cover tax on income from investments or
    other personal income. Send a copy of the tax return to the Payroll Manager in
    the Missionary Personnel and Services Team to receive reimbursement through
    payroll. (see Income Tax, 9.1.2.2.)

    9.3.3. US Social Security Offset Allowance

    Ordained missionaries are reimbursed for the difference between the self-
    employment tax rate and the non-ordained tax rate for Social Security and
    Medicare. This Social Security Offset Allowance is calculated and paid each
    month through IM’s payroll as Ordained Tax Reimbursement. (see Ordained
    Missionaries, 10.8.4.)

    9.3.4. Host Country Rent Allowance

    Host country housing will be determined in coordination with the area director
    and national partner. It is expected that sensitivity to the economic and cultural

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    realities of the people you are called to serve as well as addressing security
    concerns will govern the selection of housing.
    .
    Host country housing and standard utilities will be provided by either IM or the
    partner. Requests for these amounts are submitted as part of the annual budget
    planning process.

    In exceptional cases where missionaries own and reside in their own homes, IM
    will provide a housing allowance based on the housing norm for that region.
    (see Purchase_of_Real_Property, 13.4.)

    9.3.5. US/Puerto Rico Rent Allowance

    During US/Puerto Rico assignment, an allowance to subsidize the rent and
    standard utilities is provided up to a maximum established by IM.

    If you are living in your own house or housing owned by relatives or friends, IM
    will provide a housing allowance based on the housing norm for that region as
    set by Mercer.


    9.3.6. Outfit Grant

    An outfit grant is provided to assist newly appointed or re-designated
    missionaries in securing essential clothing, furniture and other equipment.

    A missionary who marries during the first term of international service and
    continues in active service will receive an additional amount equal to the
    difference between the single outfit grant and the grant for couples only if the
    spouse is or becomes an IM missionary. This only applies if the spouse is not
    residing in the country of service

    The outfit grant will be released through payroll within two months of the
    expected date of departure according to the following:

           Term of Service                         % 0f Current Rate
          Five year                                      100 %
          Four year                                       75 %
          Three year                                      50 %
          Two year                                        25%
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    This is a taxable benefit released through payroll; therefore IM does not require
    an accounting for these funds.

    9.3.7. Refit Grant

    A refit grant is provided to missionaries returning to international service upon
    completion of a US/Puerto Rico assignment and to missionaries returning to
    active service after being on extended leave. The grant is provided to assist
    missionaries in securing or replacing essential clothing, household items, other
    equipment or personal items.

    The refit grant will be released through payroll within two months of the
    expected date of departure according to the following:

           Term of Service                         % 0f Current Rate
          Five year                                      100 %
          Four year                                       75 %
          Three year                                      50 %
          Two year                                        25%

    This is a taxable benefit released through payroll therefore; IM does not require
    an accounting for these funds.

    9.3.8. Reentry Grant

    A reentry grant is given at the beginning of a US/Puerto Rico assignment,
    including the final US/Puerto Rico assignment prior to resignation or retirement
    to provide financial help in setting up a household, purchase a vehicle, etc. The
    grant is given as follows:

        Term of Service                        % 0f Current Rate
        Five year                                        100 %
        Four year                                         75 %
        Three year                                        50 %
        Two year                                          25%


    When a missionary resigns or retires in their country of service, no reentry grant
    is provided.
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    This is a taxable benefit released through payroll therefore; IM does not require
    an accounting for these funds.


    9.3.9. Equity Service Grant

    Missionaries who resign after having completed at least 20 years of service with
    IM will receive an equity/service grant on the following schedule:

       20 years but less than 30 years -- One month’s living allowance for each eight
                                          years of service or part thereof (current rate)

       30 years but less than 40 years -- One month’s living allowance for each seven
                                          years of service or part thereof (current rate)

       More than 40 years              -- One month’s living allowance for each six
                                          years of service or part thereof (current rate)

    This grant will not be provided if a missionary transfers from international
    service to an IM staff position.

    9.3.10. Computer Allowance

    A computer allowance for the purchase of hardware or software up to $1,000 per
    missionary unit will be given at the rate of one allowance every five years.

    New missionaries will be eligible for reimbursement up to $1,000; the amount to
    be pro-rated according to their term of service - 25% for two years, 50% for three
    years, 75% for four years, and 100% for five years.

    Current missionaries will be eligible for reimbursement of up to $1,000 per
    missionary unit during US/Puerto Rico assignment, in preparation for return to
    country of service. Missionaries who opt for shorter terms will not be eligible for
    partial or pro-rated reimbursement, but simply for one such reimbursement
    every five years.

    To apply for reimbursement, within three months of purchase date submit
    receipts to the Missionary Personnel and Services Team who will review the
    request for eligibility, approve and process the reimbursement.

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 9.4.   Reimbursement of Eligible Expenses

 IM will only reimburse eligible expenses when requests are accompanied by
 supporting documents and/or receipts and submitted within 3 months of the
 expense.

 9.5.   Taxable Benefits Report

 Missionaries must submit a Taxable Benefits Report (TBR) every six months to
 reconcile Rent and Utilities, and Children Schooling expenses. The October through
 March report is due by May 1st and the June through September report is due by
 November 1st. If an adjustment is needed, the adjustment will be made in the next
 month’s paycheck. The Taxable Benefits Report is a downloadable document on the
 Missionary Personnel Document page of IM’s website.



 9.6.   Writing Fees and Royalties

 Missionaries are encouraged to contribute to global mission by writing and
 publishing in the areas of their expertise and within their job responsibilities. All
 fees and/or royalties for such works are the property of IM.

 For writing that is not related to your work as an IM missionary and is done on your
 own time, related fees and/or royalties are property of the missionary.

 9.7.   Outside Employment and Volunteer Work

 A missionary’s international assignment with a partner may, with VCT approval, be
 for work with outside compensation. Any compensation received for such work
 must be sent to IM and will be applied to your PSG as institutional support.

 With approval of your Area Director, a missionary may engage in outside
 employment for which compensation is paid as part of their US/Puerto Rico
 assignment, if the work is directly related to professional international
 responsibilities and this priority is agreed upon in the assignment. Any
 compensation earned from such work is to be sent to IM and will be applied to your
 PSG as institutional support.



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 Volunteer work which affects the schedule of your recognized assignment must be
 approved by the partner while in your country of service or your Area Director
 while on US/Puerto Rico assignment.




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10.        Personal , Legal and Tax Information

      10.1. Transmission / Personal Gifts

      Transmission gifts (T-gifts, a.k.a. personal gifts) received on your behalf will be sent
      to your personal bank account at the end of every month. You will receive e-mail
      notification of these gifts from the Mission Finance Team.

      10.2. Personal Bank Accounts

           10.2.1. Joint Bank Accounts

           Married missionaries having checking, savings or other bank accounts, should
           have joint accounts with the survivor to assume full possession.

           10.2.2. Funds of National Groups

           Missionaries are not permitted to hold in their personal accounts or to be
           personally responsible for funds which are the property of national groups.

      10.3. Documents Required to be on File With IM

      Copies of the following documents are required to be on file with the Finance Team
      before your departure to your country of service:

            Certified birth certificate for each family member
            Marriage certificate
            Adoption Papers
            Diplomas
            Location of Certificate of Naturalization
            Will
            Protective Medical Decisions Document (PMDD) (Living Will)
            Powers of Attorney


      10.4. Limit of Responsibility of the Treasurers



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    10.4.1. The IM Treasurer

        BIM no longer permits the Treasurer to act as a missionary’s Attorney In-
         Fact with full or limited powers as determined by the missionary with the
         exception of Specific Limited Power of Attorney for the sole purpose of
         repatriation of mortal remains.


 10.5. Power of Attorney

 For missionary service with IM you are required to provide copies of your : General
 Durable Power of Attorney or a General Limited Power of Attorney and your Living
 Will. IM may request missionaries to create a Specific Limited Power of Attorney
 which names IM as the designated representative only for specific limited purpose
 of the repatriation of mortal remains should a missionary die in their country of
 service.


 10.6. Personal Wills

 You must have a legal will in force before leaving for international service. IM
 requires a copy since IM is often one of the first parties contacted when a missionary
 dies. This helps IM contact the executor and pass on any wishes you have expressed
 in the will regarding mortal remains or other arrangements.

 10.7. US Federal, State, Local and Foreign Income Taxes

    10.7.1. Personal Responsibility

    Missionaries are responsible for the preparation of all their annual income tax
    returns: federal, state and local returns in the US and any returns required by
    host governments.

    Living allowances earned in the US are subject to income tax according to the IRS
    tax code. US citizens who are qualified foreign residents are entitled to an
    earnings exclusion by IRS, which normally means that no tax will be paid on the
    exclusion limit allowed by the IRS. (see Reimbursement for US Income Tax Paid
    on IM Earnings, 9.3.2.)



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    Income earned from sources other than IM within the US is taxable and must be
    reported for US income tax purposes. Tax on such income is your personal
    responsibility.

    10.7.2. Filing Dates and Extensions

    US income tax returns are due on April 15. If you are residing outside the US on
    April 15, you are automatically granted an extension of two months to June 15
    for filing your federal return. If you use this extension, you should attach a
    statement with your return stating you were residing or traveling outside the US
    on the due date. If any tax is due, you must pay interest on any unpaid tax from
    April 15 until date paid.

    If you still need additional time to file your return, use Form 4868 to obtain a
    four-month extension from April 15. Form 4868 must be filed by April 15 and
    you must include full payment of your tax as shown in Form 4868.

    New missionaries filing tax returns for the year of their foreign residence
    normally cannot claim foreign residence for tax purposes by April 15. An
    extension may be granted, using Form 2350, until the missionary will qualify for
    the exclusion of foreign income. The extension should be requested until the time
    the person qualifies as a bona fide resident or meets the physical presence test.
    The application must be sent in duplicate to IRS, and if the application is
    approved, the IRS will send a confirmation copy back to the missionary. The
    application should be filed so that the acknowledgement can be received no later
    than June 15. Then, on or after the date the missionary qualifies for the foreign
    earned income exclusion, the income tax return can be submitted.

    10.7.3. Income Tax Information

    Each year the Missionary Personnel and Services Team will mail your W-2 Wage
    and Tax Statement to the name and address supplied by you. If you do not give
    staff a name and address by January 25, your W-2 will be sent to you at the
    current address on file whether US or international.

    10.7.4. Exclusion for Foreign Residents

    Missionaries living outside the US for the first time must qualify as foreign
    residents before they can apply for the foreign earned income exclusion. You
    qualify as a foreign resident by either:

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       living as a bona fide resident of a foreign country, or countries, for an
        uninterrupted period that included the complete tax year, January 1 through
        December 31, or

       being physically present in a foreign country, or countries, for at least 330
        full days during any period of 12 consecutive months.

    The amount of foreign earned income exclusion is set by the IRS and generally is
    sufficient so that each year’s earnings by the missionary during foreign residence
    is excluded and no tax is due. Form 2555, along with Form 1040, must be filed
    once you have established foreign residence. Thereafter, a Form 1040 and Form
    2555 must be filed each year to claim this exclusion and to maintain foreign
    residency status for the exclusion. This would mean that a missionary who may
    remain in the US for an extended US/Puerto Rico assignment, but who intends
    to return to work outside the US, should continue to file Form 2555 each year
    even if it is a nil report, so as to avoid losing the exemption.

    10.7.5. US/Puerto Rico Assignment Earnings

    Because missionaries are granted a US/Puerto Rico assignment following a term
    of service outside the US, part of US/Puerto Rico assignment compensation may
    be treated as excluded income on Form 2555. Compensation for days spent
    traveling to and from and at the Conference for Missionaries, World Mission
    Conferences, Biennial and on deputation must be reported as taxable income.

    10.7.6. IRS Refunds for US Tax Paid During Foreign Residence


    If you have filed and paid your income tax for a year including income earned in
    a foreign country and later qualify as a foreign resident, you can file an amended
    tax return, Form 1040X, requesting a refund. You should support your tax return
    with Form 2555 showing your foreign earned income and exclusion.

 10.8. Social Security and Medicare Taxes

    10.8.1. Coverage and Exceptions

    Social Security coverage is required for all missionaries. However, an ordained
    person who has conscientious objections to government insurance can get an
    exemption from self employment tax on certain earnings by filing Form 4361. See

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    IRS Publication 517. However, missionaries are strongly advised not to exempt
    themselves from social security since this would mean losing Medicare and
    pension income during retirement.

    10.8.2. Social Security Plan

    Missionaries and their dependents must have a Social Security number. Form SS-
    5-FS may be used to apply for a Social Security number.

    Withholding for Social Security is called “FICA” (Federal Insurance
    Contributions Act). FICA tax is divided in two parts: OASDI (Old Age Survivors
    and Disability Insurance) and Medicare hospital insurance. Each part has a
    different tax rate and compensation maximum to which the rate applies.

    IRS interprets your living allowance and other taxable compensation as “Wages
    and Other Compensation.” The pay may be in cash or in other forms including
    living allowances, schooling for children, airfare for children, college allowances
    for children, US income tax reimbursement, ordained Social Security/Medicare
    tax reimbursement, international income tax reimbursement, outfit allowance,
    refit allowance, reentry grant, rent and utilities and retirement grant.

    10.8.3. Non-Ordained Missionaries

    Non-ordained missionaries will have Social Security and Medicare taxes
    withheld from their living allowances.

    10.8.4. Ordained Missionaries

    Ordained missionaries are considered self-employed and must estimate their
    self-employment tax in advance and make payments on a quarterly basis in
    order to avoid penalty and interest charges by the IRS. Each year Schedule SE,
    along with Form 1040 must be filed.

    If you choose not to use the estimated tax procedure, you may elect to have a flat
    federal withholding tax deducted from your monthly living allowance to be
    applied toward your self-employment taxes, by entering into a voluntary
    withholding agreement with IM. Filing a completed W-4 with IM will constitute
    a request for withholding. You will no longer need to file and pay quarterly
    estimates but must continue to file a SE Schedule with your 1040 each year.


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    Ordained missionaries are reimbursed for the difference between the self-
    employment tax rate and the non-ordained tax rate for Social Security and
    Medicare. This Social Security Offset Allowance is calculated and paid each
    month through IM’s payroll as Ordained Tax Reimbursement.




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11.      The Missionary Family

      11.1. Children of Missionaries

         11.1.1. MK (Missionary Kid) Support

         IM values each member of a missionary family and provides support for children
         through appropriate programs including:
             orientation programming for new MKs
             appropriate programming for MKs on US/Puerto Rico assignment at the
              Conference for Missionaries (CFM)

         11.1.2. Elementary and Secondary Education

               Each Area Director, in consultation with IM staff and other missionaries in
                the country of service, will establish a standard level of schooling for that
                location. The options include public or international day schools, host
                country or out-of-country boarding schools or home schooling.

         IM will support elementary and secondary educational costs in the following
         ways:

                                    Day Schools      Host and Out of Country          Home Schooling
                                      (Public or       Boarding Schools
                                    International)


          Tuition and Fees                                                       100% of appropriate
                                                                                 educational materials and
                                       100 %                  100%               related costs


          Travel:
             - to and from school      100 %                 100 %
                                        n/a          100 % two round trips per              n/a
             -home visit                                      year                          n/a


          Room and Board                 n/a                  100%                          n/a




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       If parents wish their children to attend “non-standard” schools, IM will pay
        the equivalent of costs for a standard school. Any amount in excess of the
        standard rates will be the responsibility of the parents.

       Children’s schooling allowance, based on your budget request, is paid to
        you through payroll on a quarterly basis (October, January, April, and July).
        For missionaries coming for US/Puerto Rico assignment, the budgeted
        school allowance is divided in two and paid half in January and half in
        April. For those returning to international service, half will be paid in July
        and half in October. The amount for the full year can be paid in one lump
        sum upon request. Because of the timing of the budgeting process, if there
        needs to be a major change in the amount requested, consult with your Area
        Director for approval.

       Children in the USA with their parents on US/Puerto Rico assignment are
        expected to attend public schools. If parents choose an alternate schooling
        option, i.e. home schooling, boarding school, private school, etc. for their
        children during US/Puerto Rico assignment, all related schooling costs will
        be at personal expense.

       IM encourages all missionary parents to make use of educational
        institutions for the education of their children. However, when such
        institutions are not available, IM will support home schooling (grades K
        through 12) by covering the costs of appropriate educational course
        materials, related handbooks (pupil and teacher) cost of shipping by the
        most economical mode and related e-mail costs. Such costs should be
        included in each year’s budget request.

    11.1.3. Higher Education

       Eligibility for all higher education grants terminate when a child reaches the
        age of 23 or marries, whichever occurs first.

       An annual grant towards the costs of college, vocational or technical
        training following high school graduation, will be allowed for each child
        enrolled in a full time course of study.

       The grant will be provided up to a maximum of four years, except five years
        in the case of a five-year bachelor’s degree program (but not combined with
        a second degree).
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       The grants will be paid to the parents through IM’s payroll program in two
        installments each year: one in January and one in July. It is the responsibility
        of the parents to make payments to the institutions where their children are
        enrolled.

       When post high school education is delayed or interrupted for any reason,
        parents should correspond with the Missionary Personnel and Services
        Team Leader. Grants will be resumed when the student returns to a full-
        time study program.

       A child doing approved post-high school study outside the US will be
        eligible for the usual study grant. However, travel expenses will only be
        granted for costs normally made for return to the US following completion
        of high school and for visiting parents in their country of service.

       When a student leaves the parents country of service to begin college, IM
        will pay for one-way economy airfare and 50 cubic feet of freight allowance.

       IM recognizes the importance of personal contact between parents and their
        children in cases where there are extended periods of separation in the years
        of post-high school education. Therefore, as funds are available IM will pay
        for one round-trip economy airfare visit from the educational institution to
        the parents’ residence in their country of service during this period or
        immediately following termination of studies or graduation. The projected
        costs should be included in the missionary’s budget request for the year the
        visit will take place. The student needs to request this visit by writing to the
        Missionary Personnel & Services Team Leader. The parents must also write
        a letter giving their permission for the visit. The Missionary Personnel and
        Services Team will handle all travel and visa arrangements.

       In order to get the lowest airfare and obtain any needed visa, all requests
        must be submitted at least 60 days prior to the date of intended departure. If
        it is less than 60 days, the parents will be required to cover any cost
        difference.

       An adjustment to missionary living allowance will be made effective the
        month a child becomes ineligible for higher education grants or marries,
        whichever occurs first. (see Recognition_of_Changes_in_Family_Size, 9.1.3.)


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    11.1.4. Education or Adaptive and Vocational Training for Special Needs
            Children

    Families having special needs children are urged to maintain legal residential
    status in a particular state in the US while serving internationally in order to
    retain eligibility for state assistance. States often provide for low cost or free
    education and/or care facilities for special needs children. Parents are expected
    to make use of such facilities as their primary source of assistance.

       If needed, up to the 22nd birthday, an allowance for schooling or other
        training for the child will be granted up to the highest rate which is
        provided in any of our countries of service for school tuition and fees for
        missionary children.

       After age 22, it is expected that the child will be self-supporting or cared for
        through facilities in the state where the parents or guardians have legal
        residence or through other arrangements for which the parents or guardians
        assume responsibility. If the child becomes eligible to receive governmental
        assistance prior to age 22, IM should be notified immediately outlining the
        assistance so that IM can determine the appropriate action as it relates to
        family size or medical benefits. Any adjustments will be done in conjunction
        with the start of governmental assistance.

       Decisions as to whether the child should remain in the US or accompany the
        parents to their country of service will be made in consultation with the
        Area Director and the Missionary Personnel & Services Team Leader after
        seeking competent professional advice.

    11.1.5. United States Citizenship Procedures for Children Born in Another
            Country
      As soon as possible, report the birth of a child to the American Consulate in
         the country where the child is born so that a Consular Report of Birth
         Abroad, (Form FS-240) can be issued as an official record of the child’s claim
         to U.S. citizenship.
      Upon arrival in the US, complete form N-600-K, “Application for
         Citizenship”, from the Department of Homeland Security at www.uscis.gov.
      Application may be made by the parents for the child if the child is under 18
         years of age.


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    11.1.6. Adoption of Children

       Missionaries are free to adopt children, and they do not need IM’s
        permission or clearance to do so; however, missionaries considering
        adoption of children must consult with their Area Director and the
        Missionary Personnel and Services Team Leader before adoption
        procedures are initiated. They are valuable sources of information and
        guidance.

       Missionaries must inform IM of the impending adoption and the anticipated date
        they will assume financial responsibility for the child to allow adequate time
        for the child to be enrolled in the medical plan. Failure to inform IM will
        result in any medical expenses incurred being the missionary’s personal
        responsibility.

       Parents who choose not to enroll the adopted child in the medical plan,
        must sign a waiver releasing IM of any financial responsibility for expenses
        incurred from illness or injuries sustained accidentally or intentionally
        whether in the host country or in the United States.

       Missionaries must be aware of and assume full responsibility for the legal
        costs, time delays, and immigration consequences for home and host
        countries before they initiate adoption proceedings. This is especially true
        when the adoptive children are not US citizens.

       If in IM’s judgment the adoption proceedings, the adoption, or the adoptive
        child seriously compromise IM’s witness or the missionary’s ability to serve
        in the host country to which they have been assigned, or to fulfill other
        requirements/responsibilities in the US or Puerto Rico, IM as employer may
        terminate the missionary’s service.

       When children are nationals of the country of service, special attention
        should be given to the question of alienation of the children from their own
        society through becoming part of a foreign family, yet subject to the
        expectations and pressures of their own people and culture. Alternate
        provision for the children in their own culture should be seriously
        considered.




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        Any financial responsibility that the Board has for children of missionaries
         will begin the month the missionary assumes financial responsibility for the
         child.

 11.2. Divided Families

 As a general rule BIM does not approve of families being divided with spouses
 residing in different locations. If circumstances seem to demand this for a temporary
 period, a special action of the VCT will be required. (see Living Allowance of
 Divided Families, 9.1.6.)

 11.3. Change of Marital Status

    11.3.1. Marriage

        Missionaries are free to marry, and they do not need IM’s permission or
         clearance to do so; however, a missionary planning to marry must consult
         with their Area Director and the Missionary Personnel and Services Team
         Leader prior to the marriage. They are valuable sources of information and
         guidance.

        Missionaries must be aware of and assume full responsibility for the legal
         cost, time delays, and immigration consequences for home and host
         countries before they consider marriage while in missionary service. This is
         especially true when the marriage partner is not a US citizen.

        The new spouse is free to apply for missionary service, and will be subject to
         IM’s standard screening requirements. IM is under no obligation to appoint
         the new spouse as its missionary or to change the missionary’s financial
         support level.

        If in IM’s judgment the marriage, or the marriage partner, seriously
         compromises IM’s witness or the missionary’s ability to serve in the host
         country to which they have been assigned or to fulfill US/Puerto Rico
         assignment responsibilities, IM as employer may terminate the missionary’s
         service.




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    11.3.2. Death or Divorce

    In the event of divorce or the death of a spouse, a missionary wishing to continue
    in service should correspond with the Area Director and the Missionary
    Personnel and Services Team Leader. IM will review the factors in the case and
    decide whether or not the missionary’s international service will continue.




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12.      Getting To and From Area of Service

      12.1. Travel

      Travel to and from your country of service must be by the most economical fare and
      direct route. Arrangements will be made by the Missionary Personnel and Services
      Team in coordination with you and your Area Director.

      For travel purposes, the “missionary’s home” shall be considered the place in which
      the major part of your US/Puerto Rico assignment is spent.

         12.1.1. To Your Country of Service

         Your departure date will be determined in coordination with your Area Director
         and the partner. At least two months before your scheduled date of departure,
         the Missionary Personnel and Services Team will contact you regarding travel
         arrangements. Contact your Area Director and the Missionary Personnel and
         Services Team Leader if your departure date must be postponed for any reason.
         If postponement is due to personal reasons, any resulting airfare penalties will be
         assessed to you.

         Travel arrangements will be authorized by the Missionary Personnel and
         Services Team once all requirements under Authorization to Return to
         International Service have been met. (See
         Authorization_to_Return_to_International, 15.6.)

         12.1.2. To the US

              Give travel quotes from within your country of service to the Missionary
              Personnel and Services Team Leader for comparison. The most economical
              fare will be used.

              At your initiation, the Mission Treasurer, if there is one in your area of
              service, will obtain quotes for travel and hotel accommodations.

         12.1.3. Travel for Children

         Travel will be provided for children through high school graduation. All airfare
         paid for children is taxable income and will be reported through payroll.
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    12.1.4. Travel by Indirect Route

        Any travel plans which involve unusual risk to your health or considerable
        lengthening of your travel time must have prior approval of your Area
        Director.

        The cost for indirect travel shall not be greater than the lowest fare by the
        most direct route, plus the estimated cost of authorized stopovers. Any
        amount over that lowest fare, including stopovers, is at your personal
        expense.

        Any savings affected by purchase of tickets from your country of service or
        special fare tickets shall accrue to the benefit of IM. This applies to all
        missionary personnel and dependents traveling at IM expense.

    12.1.5. Baggage

         12.1.5.1.   Restrictions and Charges

        Consult airline regulations regarding the number, size and weight limits of
        checked and carry-on-baggage for international flights. Any insurance on
        baggage is your responsibility. Include the value of the containers as well as
        the contents.

        You are responsible for excess baggage charges assessed on personal baggage
        unless charges are being applied against Establishment / Reestablishment
        allowance, or US/Puerto Rico assignment allowance. (see Freight/Baggage
        Allowance for US/Puerto Rico Assignment and Final Return, 12.2.3.)

        If you are returning from international service and have insufficient space in
        a vehicle for all of your baggage, IM will reimburse the cost of shipping what
        does not fit to your destination.


    12.1.6. Currency Regulations

    Check currency regulations with customs authorities on arriving at port of entry.
    When currency is exchanged, secure a memorandum indicating the currency
    exchanged, the foreign currency received and the rate of exchange.

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    12.1.7. Passports

        United States citizens who are first-time applicants, must apply in person at
        the nearest US passport agency.

        In certain circumstances passport renewal can be done by mail. Check with
        your local passport agency to see if you are eligible to renew by mail and the
        address for sending the application.

       First time and renewal application forms are available on the Internet at:
        www.state.gov.

       IM requires separate passports for children.

        Submit receipts for expenses related to securing passports to the Missionary
        Personnel and Services Team for reimbursement.

    12.1.8. Visas and Immigration

    IM as employer has the primary responsibility for the immigration and visa
    requirements placed on missionaries and missionary candidates by home and
    host country governments. Missionaries and host conventions must coordinate
    their efforts to obtain an appropriate host country visa with IM. IM is responsible
    for obtaining the necessary US and host country visas and immigration
    documents for non-US citizen missionaries. Missionaries who do not coordinate
    their efforts with IM risk their ability to serve in the host country or to return to
    the US and this may result in their dismissal from service. The Missionary
    Personnel and Services Team at IM is responsible for host and home country
    immigration and visa matters for missionaries and missionary candidates, both
    for their countries of service and for US/Puerto Rico assignment.

    12.1.9. Re-entry Visas/Permits

    Any time a missionary plans to leave their country of service whether for
    ministry or personal reasons, it is the responsibility of the missionary to check
    with the local government authorities to determine if a re-entry visa/permit is
    required to re-enter the host country. If the missionary fails to do this and


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    additional expenses are incurred to obtain new visas, all expenses will be at the
    missionary’s personal expense.

    12.1.10.      Registration at US Consulates

    Contact the nearest US Consulate to register and maintain up-to-date
    information on your presence in the country. United States consulates maintain a
    list of all known Americans residing in their districts. There is no law requiring
    American citizens to register, but when they fail to do so, it becomes difficult for
    the US Embassy or Consulate to render the degree of protection necessary or
    desired.

    For missionaries who are not US citizens, IM recommends that you register with
    the consulate of your passport country.

    12.1.11.      Travel Expenses

    Prior to the start of travel, the Missionary Personnel and Services Team Leader or
    the Mission Treasurer can furnish a cash advance to cover estimated incidental
    expenses, along with a travel expense voucher. After arrival at your final
    destination, report complete details and include receipts of your travel
    expenditures to the Mission Treasurer (if applicable in your area) for travel to
    your country of service or to the Missionary Personnel and Services Team for
    your travel to the US.

    One twenty-four hour stopover will be allowed for missionaries when traveling
    to or from any of the following areas: India, Indonesia, Malaysia or Thailand.
    Unless missionaries are especially requested to extend the stopover or are
    detained unavoidably, additional expenses are a personal responsibility.

    Expenses which are allowed are as follows:
     Lowest air fare by the most direct route from your place of residence to your
       final destination
     Approved hotel expenses
     Ground transportation
     Meals en route
     Tips
     Cost of handling luggage



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 12.2. Establishment/Reestablishment Allowances to Your Country of Service

 The Missionary Personnel and Services Team in coordination with the missionary
 make the necessary arrangements for shipment of your household and personal
 effects to your country of service.

 IM will be financially responsible, within the establishment or reestablishment
 allowance, for all costs incident to packing, crating and moving freight shipments,
 including insurance coverage and the payment of import duties assessed by the
 foreign government concerned. All customs duty on stateside shipments is the
 responsibility of the missionary.

    12.2.1. Establishment Allowance

    IM assists you in the transition from life at home to life in your country of
    service. It is expected that you will establish a household in a way that is
    sensitive to the economic and cultural realities of the people you are called to
    serve. IM provides an Establishment Allowance at the beginning of your first
    international assignment, and at the beginning of any subsequent assignment in
    a different country. The Establishment Allowance reimburses actual expenses
    incurred in the initial establishment of a household, up to a specified maximum.
    You must account for the use of these funds.

        The base figure of the Establishment Allowance is:

       Term of                                             Per Child Supplement
       Service                   Single        Couple         >12         <11
    Five years (100%)            $2,700        $3,600        $1,800       $900
    Four years (75%)             $2,025        $2,700        $1,300       $675
    Three years (50%)            $1,350        $1,800        $ 900        $450
    Two years (25%)              $ 675         $ 900         $ 450        $225


        The base figure is adjusted according to the cost of living ratio of your
         country of service.

        The Establishment Allowance may be used for actual shipping/moving costs
         of personal belongings and the purchase of household items. While you are
         strongly urged to acquire needed household items in your country of service.
         IM recognizes that you may choose to ship some items from the U.S. to your

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        country of service. Costs in excess of the stated allowance will be your
        personal expense.
       The Establishment Allowance is available for a nine month period from the
        time of your arrival in your country of service. This arrival may follow
        language study in another location.

       Within 90 days of when the expense is incurred, an accounting must be
        submitted to the Missionary Personnel and Services Team.

    12.2.2. Reestablishment Allowance

    IM provides a Reestablishment Allowance at the beginning of the second and
    each subsequent term of service. The Reestablishment Allowance reimburses
    actual expenses incurred in the reestablishment of a household, up to a specified
    maximum. You must account for the use of these funds.

       The base figure for the Reestablishment Allowance is:

        Term of                                           Per Child Supplement
        Service                 Single        Couple         >12          <11
    Five years (100%)           $1,350        $1,800        $900         $450
    Four years (75%)            $1,013        $1,350        $675         $338
    Three years (50%)           $ 675         $ 900         $450         $225
    Two years (25%)             $ 338         $ 450         $225         $113

       The base figure is adjusted according to the cost of living ratio of your
        country of service.

       The Reestablishment Allowance may be used for actual shipping/moving
        costs of personal belongings and the purchase of household items. While you
        are strongly urged to acquire needed household items in your country of
        service. IM recognizes that you may choose to ship some items from the U.S.
        to your country of service. Costs in excess of the stated allowance will be
        your personal expense.

       The Re-Establishment Allowance is available for a nine month period from
        the time of your arrival in your country of service.

       Within 90 days of when the expense is incurred, an accounting must be
        submitted to the Missionary Personnel and Services Team.
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    12.2.3. Freight/Baggage Allowance for US/Puerto Rico Assignment and Final
            Return

        12.2.3.1.   To the US for US/Puerto Rico Assignment

       IM provides an allowance of up to $250 per family member, to pay for the
       cost of shipping personal effects to the US or bringing them as excess
       baggage. Within a reasonable period of time after arriving in the US, you
       must provide the Missionary Personnel and Services Team with an
       accounting in order to be reimbursed for these expenses. If you have received
       an advance for this allowance, any excess must be returned to IM.

        12.2.3.2.   Final Return

       Missionaries serving for two years or less are granted excess baggage for one
       bag per family member.

       Missionaries serving longer than two years are granted:

             Years Served Internationally    Cubic Footage per family member

                        3                                33
                        4-7                              50
                        8 - 11                           100
                        12 +                             130

       The same amounts will be allowed to send home the personal effects of a
       missionary who dies while in international service.

    12.2.4. Shipping of Freight

    Freight cannot be released for shipment until Authorization to Return to
    International Service has been received. (see
    Authorization_to_Return_to_International, 15.6)

       12.2.4.1.    Freight Forwarders

       Contact the Missionary Personnel and Services Team or your Mission
       Treasurer (if applicable in your country of service) for the names of freight
       forwarders authorized by IM.
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      12.2.4.2.   Freight Invoices

      A freight invoice is a packing list showing contents, weight, measurement
      and volume of each carton in your shipment. These forms are available from
      the freight forwarder.

      The freight forwarder will give you complete instructions on the shipping
      process and requirements.

      12.2.4.3.   Insurance

      All shipments should be insured for marine, theft and pilferage losses, war
      risk and breakage. It is your responsibility to obtain insurance through the
      freight forwarder.

      12.2.4.4.   Customs Clearance in the US

      Arrange customs clearance through the freight forwarder handling the
      shipment. In the rare instance that the freight forwarder does not arrange for
      customs clearance, contact the Missionary Personnel and Services Team as
      soon as the shipment is arranged.




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13.        Host Country Accommodations

      13.1. Housing

      (see Host_Country_Rent_Allowance, 9.3.4)

      13.2. Moving Expenses

      Moving expenses incurred in the transfer of missionaries to a new location within
      the country of service are provided by IM or the partner.

      13.3. Location Allowance

      When an assigned location of a missionary necessitates extraordinary costs, these
      projected costs must be requested in the missionary’s budget. Approved location
      allowances will be released with quarterly work funds. Accounting for this
      allowance is required on the quarterly work funds report.

      13.4. Purchase of Real Property in the Host Country

          Missionaries are encouraged not to purchase a home or other real property in
           their country of service. Ownership of real property can seriously compromise a
           missionary’s ability to serve in the host country to which they have been
           assigned. It can subject the missionary to great financial risks if the property is
           damaged or abandoned due to the forces of nature, crime, civil disturbance or
           war. It reduces the missionary’s and IM’s flexibility for assignment or
           reassignment at some point in the future.

          A missionary planning to purchase real property in their country of service must
           consult with their Area Director and the Missionary Personnel and Services Team
           Leader prior to any purchase. They are valuable sources of information and
           guidance.

          The missionary must be aware of and assume full responsibility for the legal
           costs, time delays and immigration consequences for home and host countries
           before they consider purchasing real property in their country of service.


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     The missionary will personally assume all responsibility and liability for the
      property. This includes, but is not limited to, upkeep, repairs, taxes,
      assessments for civic improvements, and other monetary requirements.

     IM will provide a monthly housing allowance based on the housing norm for
      that region as determined by Mercer.

     The missionary will adhere to the normal US/Puerto Rico assignment
      expectation and schedule. During US/Puerto Rico assignment, IM will pay for
      only one housing allowance. If it is necessary for the missionary to secure
      housing while on US/Puerto Rico assignment, IM will only pay actual costs or
      up to the maximum of the US/Puerto Rico assignment allowance.

     IM will neither provide loans, advances, down payments nor sign security for
      any of these in the purchase of personal property whether in the USA or in a
      host country.

     Missionaries that purchase real property may not solicit financial gifts
      specifically for personally owned housing.

     If in IM’s judgment the purchase or ownership of real property seriously
      compromises IM’s witness or the missionary’s ability to serve in the host
      country to which they have been assigned, IM as employer may terminate the
      missionary’s service.

     Should the missionary terminate service with IM, the responsibility for disposal
      of the property and/or continued financial obligations remain that of the
      missionary alone.




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14.      Vehicles, Aircraft and Travel Within Area of Service

      14.1. Vehicles

         14.1.1. Purchase and Ownership

         When a missionary and partner determine that a vehicle is needed for ministry
         purposes, a project request must be submitted to the Area Director and the IM
         Treasurer. The Area Director will approve the purchase of the type of vehicle for
         use during the term of service. Under no circumstances will a ministry vehicle
         be titled to IM or to a missionary.

            14.1.1.1.   IM Purchased Vehicles

            Once approved, fundraising for the purchase may take place through the
            solicitation of specific gifts for this project. Unless otherwise determined by
            the Area Director the partner will be the legal owner of the vehicle and is
            responsible for complying with local regional and host country laws
            regarding the ownership and operation of the ministry vehicle.

            14.1.1.2.   Cost of Operation, Repairs and Insurance

            The cost of operating a vehicle, including gas, oil, regular maintenance, minor
            repairs and insurance will be paid by the missionary from vehicle operating
            funds approved in the missionary’s budget.

            All vehicles operated by missionaries must carry at least the minimum
            insurance for liability and property damage and be in compliance with all
            regulations of the host country.

            14.1.1.3.   Personal Use of Ministry Vehicles

            When you use a ministry vehicle for personal purposes, record the mileage
            and report it on the quarterly financial statement, reimbursing IM at a
            mileage rate established in conjunction with the Area Director, missionary
            and national partner.

         14.1.2. Personally Owned Vehicles


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    Missionaries may purchase vehicles for personal use by using personal funds.
    Fundraising for the purchase of personal vehicles is strictly prohibited. When the
    vehicle is used for ministry purposes, record the mileage and report it on the
    quarterly financial statement. These expenses will be reimbursed through the
    vehicle operating funds in the missionary’s approved budget at a mileage rate
    determined in conjunction with the Area Director, missionary and national
    partner.

    It is the responsibility of the missionary to maintain the vehicle and carry the
    proper insurance required by the host country and be in compliance with all
    regulations of the host country.


    14.1.3. Report of Accidents

    A missionary who has an accident must report it to the local authorities
    according to the laws of the host country and must inform the IM Treasurer as
    soon as possible. The missionary’s report to IM must include a description of the
    accident, a description of the damage, details on whether another party is
    involved and whether there are personal injuries.

    14.1.4. Assignment of Motor Vehicles during US/Puerto Rico Assignment or
            Upon Termination of Service or Retirement

    When the missionary leaves for US/Puerto Rico assignment or terminates
    service, IM may reassign that vehicle for the use of another IM missionary. If no
    other IM personnel are in that host country, or if such personnel do not need it,
    the partner takes possession of the vehicle.

    Any sale of vehicles must be negotiated with the IM Treasurer.

    Personally owned vehicles are the responsibility of the owner.

 14.2. Aircraft

    14.2.1. Personally Owned Aircraft

    Missionaries may not have personally owned aircraft in their country of service.

    14.2.2. Operation of Aircraft

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    A missionary may operate an aircraft only after prior authorization by IM
    through both the Area Director and the IM Treasurer. This authorization
    provides travel/accident insurance coverage only for work related flights.

    IM does not own aircraft; therefore it will not assume responsibility for
    maintenance, insurance, or replacement of private aircraft nor for increased work
    appropriations in connection with their operation.

 14.3. Travel Within Area of Service

    14.3.1. Air Travel

    Air travel should be by the least expensive class of service.

    Travel on aircraft operated by responsible air transportation groups such as
    Mission Aviation Fellowship is approved, provided that the carrier has adequate
    insurance coverage and qualified, experienced pilots and skilled mechanics that
    provide proper maintenance of the aircraft. Travel on any other private air
    transportation must have the prior approval of the Area Director.

    14.3.2. Ground Travel

    Mode of ground travel should be determined by the missionary considering
    issues of economy, efficiency and personal safety.

    14.3.3. Travel Insurance

    IM provides travel/accident insurance through the ABC umbrella insurance
    policy which covers IM missionaries and their dependent children, all ABC
    employees, and American Baptist volunteers who are registered with the IM
    volunteer program.

    Other passengers are covered only by the required local insurance. (see Cost of
    Operation, Repairs and Insurance, 14.1.1.2.)




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15.      US/Puerto Rico Assignment

      15.1. Authorization for US/Puerto Rico Assignment

      US/Puerto Rico assignment is to be negotiated with your Area Director and the
      partner and authorized by the VCT. The maximum length of US/Puerto Rico
      assignment is twelve months unless otherwise determined by IM.


      15.2. Packing and Storage for US/Puerto Rico Assignment

      It is standard practice for missionaries preparing to travel to the US for US/Puerto
      Rico assignment, retirement or extended leave to pack and dispose of their personal
      and household goods so as to avoid a return trip, in the event that the missionary
      does not return for another term. Thus, items stored should be clearly marked:
      goods to be shipped to the missionary, or goods to be sold or given away. IM makes
      no guarantee of a return trip overseas to arrange for the shipment or disposition of
      personal and household goods.

      When no missionary residence or other storage space is available, IM will pay
      reasonable storage expenses while a missionary is on US/Puerto Rico assignment.
      Projected expenses need to be included in the budget request. IM will not pay for
      storage beyond one year if extended stay in US is for personal reasons.


      15.3. Purpose of US/Puerto Rico Assignment

      US/Puerto Rico assignment provides time for several important activities. The
      primary responsibilities of the missionary are for forming or reorganizing your
      Missionary Partnership Team, visiting churches and individuals in your Missionary
      Partnership Network, bringing performing commitments for financial support back
      to 100% of PSG, other IM-related deputation assignments and speaking
      engagements and various forms of mission education with the ABC family.

      Other responsibilities include personal and family matters, career development and
      continuing education.

      The time given to these activities will vary from one US/Puerto Rico assignment to
      the next, depending on your personal situation as well as the needs and

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 requirements of IM, the international partner and the ongoing building and
 nurturing of your Missionary Partnership Network. A timetable for these activities
 must be worked out in consultation with the Area Director and the Missionary
 Personnel and Services Team Leader.

 Evaluation of your ministry will take place during US/Puerto Rico assignment as
 well as on an ongoing basis. (see Evaluation, 2.4)

    15.3.1. Deputation

    The telling of the story of what God is doing through the work of International
    Ministries’ missionaries and partners is essential to the ongoing health of the
    organization. In addition to regular print and electronic communication with
    our supporting partners, personal story telling by missionaries is a very effective
    method for accountability, inspiration and relationship building.

    Missionaries on US/Puerto Rico assignment are expected to be available for
    deputation assignments throughout the year. The heaviest demand for
    missionary speakers is during the World Mission Offering promotion in the fall.

    The bulk of deputation assignments should focus on visiting current and
    potential members of your Missionary Partnership Network. The MPT can help
    you strategically plan a deputation schedule and assist with contacting local
    churches and regions.

    Missionaries and the members of their Missionary Partnership Team take the
    primary responsibility for scheduling deputation. The IM Mission Partnership
    Coordinator takes responsibility for developing a list of available missionaries
    and sharing that with regional offices. A master schedule of deputation
    engagements is developed and shared as missionaries, congregations, and
    regional offices determine them. With email communication it is a simple matter
    to copy all parties involved, (missionaries, MPT members, congregation, IM
    Mission Partnership Coordinator and the regional office with communication
    related to deputation scheduling.

    IM has a budget to cover airfare costs to and from the inviting region where
    travel by air is required. Mileage to localized assignments, lodging, meals and all
    ground transportation within a region are the responsibility of the host church or
    region.


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    The IM Mission Partnership Coordinator will reimburse missionaries for
    deputation airfare related to engagements where a “Report of Speaking
    Assignment form” and a “Travel Reimbursement form” is completed and
    returned with the necessary receipts.

     Honoraria received for deputation engagements where expenses are covered by
    IM should be submitted to IM to offset deputation travel expenses.

    In addition to the deputation engagements undertaken during the US/PR
    assignment, missionaries on the field are asked to consider making themselves
    available for deputation during the World Mission Offering promotion time
    during the fall.

    Missionaries and MPT members are encouraged to invite hosting groups to not
    only cover the local costs but to consider contributing towards the international
    and national travel costs as well.

    15.3.2. Personal and Family Matters

    The missionary should take adequate time for rest and recreation, visiting
    friends and family and medical examinations and care.

    15.3.3. Continuing Education

    US/Puerto Rico assignment affords significant time for continuing education.
    Sometimes this involves work toward a degree or to maintain professional
    registration or certification. More often it involves selected courses, special
    institutes and seminars and guided private reading. Plans must be made before
    returning for US/Puerto Rico assignment and presented to the Area Director for
    approval.

    Once every five years, you may request a continuing education allowance from
    IM by contacting the Missionary Personnel and Services Team Leader. This is not
    a guarantee of payment and is based on availability of funds in any given budget
    year. IM does not normally contribute toward the financing of an advanced
    degree program unless it is essential to the missionary’s work.

    15.3.4. Career Development Counseling

    During the first US/Puerto Rico assignment, the missionary will return to one of
    the ABC related career development centers for a follow-up assessment. Shortly
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    before the US/Puerto Rico assignment begins, in consultation with the Area
    Director, you are to make an appointment at one of the centers. Travel, housing,
    meals and registration are paid by IM.

    Missionaries who feel an assessment would be helpful during a subsequent
    US/Puerto Rico assignment, may go to a center at their own expense or may
    request funding from IM through the Missionary Personnel and Services Team
    Leader. If IM requests a missionary to return to one of the centers, IM will pay
    expenses.

 15.4. Other US/Puerto Rico Assignment Opportunities and Events

    15.4.1. Missionaries-in-Residence

    IM negotiates placement of missionaries on US/Puerto Rico assignment with
    ABC regions, colleges, seminaries, etc.. Missionaries who are contacted directly
    regarding Missionary-in-Residence assignments must contact their Area Director
    and the Mission Partnership office before making any commitments.

    15.4.2. Attendance at Conference for Missionaries

    Once every five years you are expected to attend the Conference for Missionaries
    (CFM). Expenses for you and your dependent children not yet in college will be
    paid by IM.

    The goals of CFM are:

           spiritual renewal and inspiration
           missionary care
           denominational and organizational information
           meet with staff and counselors
           sharing stories of your ministry
           training in using IM resources, fund raising, sharing stories, making
            interactive displays, preparing videos, photos or slides

    15.4.3. Attendance at a World Mission Conference

    During your US/Puerto Rico assignment you may be requested to attend one of
    the World Mission Conferences. IM will cover the expenses of the invited


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    missionary. Expenses for a spouse or dependent children who accompany them
    will be at the personal expense of the missionary.

    During a World Mission Conference you will be expected to:
        bring national dress, videos, photos, handouts, and other materials to
          exhibit
        participate in the events to which you are assigned such as:
           set-up and tear-down of main hall, resources, exhibits and registration
           meetings with staff, donors, board members, youth, college and other
             special groups
           lead or contribute to evening programs and rehearsals, workshops,
             devotions, music
           assist with translation and hosting of international guests
        make yourself available for conversations

    15.4.4. Debriefing with IM Staff

    At least once every five years, while on US/Puerto Rico assignment, missionaries
    will meet with IM staff at the Mission Center in Valley Forge. These debriefing
    sessions are scheduled by the Area Director.

    15.4.5. Attendance at the American Baptist Churches Biennial Meeting

    Missionaries may be invited to attend a Biennial Meeting of the American Baptist
    Churches during their US/Puerto Rico assignment. IM will cover the expenses of
    the missionary invited by the IM Biennial planning committee. Expenses for a
    spouse or dependent children who accompany them will be at the personal
    expense of the missionary. Because of the tasks expected of the missionaries at
    the Biennial, parents are encouraged to make alternate arrangements for child
    care.

    IM expectations during Biennial may include:
         setting-up and tearing-down of the exhibit
         staffing the IM exhibit
         attending Biennial sessions and special meal functions
         leading workshops as requested
         being available to speak with attendees

    15.4.6. Attendance at Board Meetings


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    Missionaries are welcome to attend the public plenary sessions of the IM Board
    meetings while on US/Puerto Rico assignment. This is at the missionary’s own
    expense unless invited by the Board for a particular purpose.

    15.4.7. Attendance at Other Conferences

    Conferences and seminars relating to professional development and personal
    growth may be of interest to missionaries. You should contact your Area
    Director concerning attendance and agreement on coverage of expenses prior to
    the event. (see Continuing_Education, 15.3.3.)

 15.5. Work Related Travel Expenses

 Travel expenses for deputation during US/Puerto Rico assignment are submitted to
 the IM Mission Partnership Coordinator. (see Deputation, 15.3.1.)

 For other approved work related travel, such as debriefing, CFM, World Mission
 Conferences, ABC Biennial, and career development centers, arrangements should
 be made at least one month in advance with appropriate staff at Valley Forge.

 Cost of travel by personal or rented car cannot exceed the cost of the lowest airfare.
 Expenses are paid at the current rate per mile, as determined by the Mission Finance
 Team, irrespective of the number of people traveling. If a rental car is used, the
 actual rental cost plus gas is paid. Cost of travel includes housing and meals en
 route.

 Missionaries traveling by car must have a standard insurance accident policy with
 adequate liability and property damage coverage. If a missionary does not have car
 insurance, they must accept the insurance offered by the rental car company when
 renting a vehicle.

 15.6. Authorization to Return to International Service

 Missionaries must have the following to return to international service:
     an invitation to return from the national partner
     assignment agreement defining your next term of service, location, ministry
       description, service category and items that are specific to the assignment
     authorization of the VCT
     medical clearance in accordance with Section 18.3.2 (see
       Comprehensive_Examination, 18.3.2.)
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         legal documentation (visas, work permits, etc.)
         a functioning MPT/MPN
         Financial Support is at green (“go”) or yellow (“proceed with caution”) status


16.   Vacations

Missionaries are encouraged to take four weeks of vacation in every calendar year. Up
to two weeks of unused vacation may be carried over to the following year. In no case
shall absence from the host country for vacation exceed six weeks.

Timing of vacations must be negotiated with the partner, coordinated with missionary
colleagues in your country of service and reported to your Area Director. Travel plans
and contact information need to be given to the partner, colleagues and the Area
Director.

Vacations may be taken away from the area or country of service with the
understanding that IM will not be responsible for any additional expenses.

Before leaving your country of service, be sure your visa and legal documents are in
order for your return. IM does not bear any financial responsibility due to negligence
on the part of the missionary to secure any needed documentation. (see
Reentry_Visa_and_Permits, 12.1.9.)




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17.      Absences and Extended Leave From Area or Country of Service

      17.1. Absences

      In special circumstances, you may request permission from your Area Director to
      return to the US for personal or family care reasons, bereavement or continuing
      education with the understanding that:
        there is approval from the partner
        your responsibilities are covered
        IM will be under no additional financial obligation
        the international term of service may be extended by the amount of time absent
          for this purpose
        you provide your travel plans and contact information to the partner and your
          Area Director
        your visa and legal documents are in order for your return

      For absences of two months or less, living allowances will be continued at your
      current rate. For absences of more than two months, living allowances will be
      negotiated with your Area Director and the VCT.

      The timing of absences must be negotiated with the partner and your Area Director.

      17.2. Extended Leave

      Missionaries whose stay in the U.S. has been extended beyond the normal
      US/Puerto Rico assignment period because of personal or family care reasons,
      bereavement or continuing education will be considered on Extended Leave.
      Ordinarily, the extension will not exceed three months. Continuation of living
      allowances will be negotiated with the Area Director and the VCT. If the missionary
      does not return to international service, missionary status will be terminated.

      17.3. Medical Leave

      When a serious medical condition or disability prevents a missionary from fulfilling
      their ministry assignment in their host country or in the US and/or Puerto Rico
      during US/PR assignment, the missionary will be placed on medical leave at full
      support for up to 90 calendar days. If medical leave is necessary beyond 90 calendar
      days, the missionary will be asked to apply for disability.

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 17.4. Disability

 Missionaries enrolled in the ABC Retirement Plan are covered under a disability
 insurance policy, administered by MMBB. Missionaries may apply for disability
 benefits when a medical condition or disability renders you unable to perform your
 ministry for a period of time exceeding 90 calendar days. Please contact MMBB for
 further information or the team leader for Missionary Personnel and Services.




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18.      Medical Care

Medical, dental, vision and wellness insurance is provided for all missionaries and their
legal dependents. See the Medical Plan Document for the definition of “dependent.”
The plan is supervised by the Missionary Personnel and Services Team Leader.

The plan provides coverage in the United States and internationally. Within the US, the
plan provides maximum benefits when providers within the First Health Network are
used. Internationally there is no provider network and you should go to the medical
provider of your choice.

IM uses International Medical Group (IMG) to administer the plan. IMG provides all
the necessary forms such as Enrollment/Change of Status, Claim Statement, Benefit
Request, Student Certification on their Internet web site www.imglobal.com. In order to
access IM’s page, click on Current Clients, select Plan Description/Policy Wordings,
enter IM’s code - ABC0000000158, and confirm that you have reached American Baptist
Foreign Mission Society. You can now make your selection. You will need Adobe
Acrobat in order to download the plan and forms.

Submit all claims directly to IMG for processing according to the provisions of our
medical plan. An Explanation of Benefits (EOB) for each claim is sent to either the
person you designate to receive the EOB while you are residing in your host country or
to you during your US/Puerto Rico assignment. If you have questions regarding the
EOB, first contact IMG. If the matter is not resolved, contact the Missionary Personnel
and Services Team Leader.

It is very important that you are familiar with the benefits and procedures outlined in
the Medical Plan document, since it is your insurance policy. When revisions are made
in the Medical Plan you will be notified.

If you need help in interpreting how the Medical Plan will apply to you in a particular
case, contact IMG or the Missionary Personnel and Services Team Leader.

      18.1. The Interchurch Center Medical Office - TICMO

      TICMO’s role is to provide medical evaluations and medical clearance for
      missionaries and dependent children who will also reside in the host country.



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 The Missionary Personnel and Services Team will notify TICMO of anticipated
 departures of missionaries, and will obtain clearance for travel from them. The
 comprehensive physical exam form used to get medical clearance can be
 downloaded from the Missionary Personnel Documents page on the IM website. If
 you are unable to download the form, contact the Missionary Personnel and Services
 Team. Send completed exam forms and test results directly to TICMO. Once
 clearance is obtained, the Missionary Personnel and Services Team will send
 notification to you and the appropriate IM staff.

 TICMO maintains a complete medical profile for each missionary and dependent
 based on annual and comprehensive physical exam results and interim medical
 reports.

 18.2. Medical Records of Missionaries

 At any time you or your dependent is receiving medical treatment for a serious
 illness, you should request the attending physician to send an official report to
 TICMO to become part of the permanent file. All correspondence and reports on
 missionary health are kept confidential.

 18.3. Required Physical Examinations

    18.3.1. Annual Examinations

    You and your dependents are expected to have annual physical examinations in
    order to maintain a current and complete medical profile. Exam forms from
    TICMO, downloadable from the Missionary Personnel Documents page on the
    IM website are used for this purpose. The completed forms and lab results
    should be returned to TICMO.

    Refer to the Wellness Benefits section of the Medical Plan Document for required
    tests and limits on coverage.

    18.3.2. Comprehensive Examination for Medical Clearance

    Comprehensive physical exams are required to be done every three to four years
    and should be timed according to your medical clearance requirement. The
    report of the exam should be sent directly to The Interchurch Medical Office
    (TICMO).


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    Medical Clearance is required prior to departure for your country of service as
    follows:

            Missionaries serving two or three year terms of service: every other
             US/Puerto Rico assignment.
            Missionaries serving four or five year terms of service: every US/Puerto
             Rico assignment.

    It is the responsibility of the Missionary Personnel and Services Team to track
    your schedule.

    When medical facilities are adequate and costs are less than in the US, you
    should have the comprehensive physical performed in your country of service
    not earlier than two months before leaving for US/Puerto Rico assignment. The
    results of the exam should be recorded on the examination form provided by
    TICMO, in English, and all results submitted to TICMO. Retain a copy of all
    forms and results for your personal records.

    If the comprehensive physical exam is to be performed in the US, it should be
    done according to the following schedule:
      For US/Puerto Rico assignment of three to nine months - examination within
         the first three weeks after arrival in the US

        For US/Puerto Rico assignment of nine months to one year - examination
         within the first three months after arrival in the US

    Refer to the Wellness Benefits section of the Medical Plan Document for required
    tests and limits on coverage.

 18.4. Medical Evacuation

 IM maintains a travel/accident insurance policy on all missionaries, which provides
 evacuation and repatriation services. A & H Ambassador, a division of Chartis
 Insurance, coordinates all medical evacuations through it’s program Ambassador
 Assistance Services. You have been supplied with an ID card under the group name
 American Baptist Churches, policy number GTP 9048955-B.

 If a medical situation is developing in which there is a chance evacuation might be
 needed, inform IM, IMG and Ambassador Assistance Services. Contact the
 Missionary Personnel and Services Team Leader. If not available, contact the team

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 leader of Mission Finance. The Missionary Personnel and Services Team Leader will
 be constantly in touch with you, IMG, and Ambassador Assistance Services to be
 sure your needs are being met.




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19.      Security and Crisis Situations

By the nature of their calling, missionaries may find themselves in situations of risk.
BIM has an obligation to assure the safety of its missionaries to the best of its ability, in
times of crisis regardless of the nature of the crisis.

IM has enacted the following policies to address concerns that arise from security and
crisis situations:

      19.1. Training

      The most effective security and crisis management activities are those that prevent
      unwanted occurrences, or reduce the impact/consequences of unpreventable events.
      Training of personnel is one of the most valuable and effective proactive steps an
      organization can take.

      It is therefore the policy of IM to provide security and crisis management training to
      all personnel. The type and degree of training shall be commensurate with the
      assessed risks and dangers the member is exposed to. All personnel shall receive
      training in basic personal safety and security.

      19.2. Crisis Management Team

      A “crisis” is understood to include events that threaten the organization, that
      present a danger to the safety of missionaries or the potential for significant
      organizational disruption, that are likely to be extended in time and are likely to
      require an abnormal commitment of resources.

      When a crisis occurs, the Crisis Management Team (CMT) is activated for the
      following purposes:
           Make every effort to ensure the safety and well-being of missionary
             personnel serving internationally during times of political, economic, social
             or health crisis while abroad or at home
           Provide structure, discipline and coordination to IM’s management of a crisis
             situation
           Demonstrate respect and concern for our national partners
           Communicate with the immediate family, ABC missionary family, IM Board
             and staff, and churches regarding the crisis situation


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       Verify information with partners, the US State Department, the US Embassy
        or whatever agency may be of help

 The CMT consists of the following staff: Missionary Personnel and Services team
 leader (convener), Treasurer, Mission Communication and Marketing team leader,
 pertinent area director and the administrative assistant of that area director. The
 CMT is to be the only component of IM “working” on that crisis in conjunction with
 the missionary(ies) and the national partner. No action related to the crisis is to be
 taken with out the authorization of the CMT.

 19.3. Risk Assessment

 Accurately and adequately understanding risk is the essential foundation for all
 contingency planning and security preparation and management. A commitment to
 understanding risk is an essential component of our overall member care and
 security management efforts.

 There are two types of risk assessment: tactical which analyzes the present situation
 and identifies threats and vulnerabilities that are here and now; and strategic which
 forecasts future risks and predicts both the probability and consequences of
 unwanted events occurring. We appreciate that both types of risk assessment are
 necessary for the most comprehensive and accurate understanding of risks and
 dangers facing the organization, therefore:

    1) Every missionary unit is required to do ongoing tactical assessments for
       current concerns for their area of service. Strategic risk assessments must be
       done a minimum of every two years with assessments being done more
       frequently if the environment changes (change of government, substantial
       political shift, outbreak of war, etc.)

    2) Risk assessments should be done using multiple sources for information such
       as the Internet, media, fellow colleagues, national partners, NGOs, local
       churches, consultants, corporate security departments, host and US
       government agencies.

 The risk assessment should evaluate with a rating of low, medium, high, or critical
 the likelihood of the following events taking place targeting you in your area:



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          Kidnapping (by criminals for ransom)
          Hostage Taking (political/religious/terrorism)
          Bomb Attack
          Violent Threat
          Extortion
          Violent Crime
          Property Crime
          Loss or Theft of Sensitive Information
          Traffic Accidents
          Transportation Accidents
          Riots or Violent Civil Unrest
          Civil War or Violent Insurrection
          Coup or Violent Collapse of Government
          War
          Fire
          Earthquake
          Floods/Hurricane/Typhoon
          Arrest/Imprisonment of Staff
          Seizure of Assets
          Revocation of Visas/Expulsion
          Other

 19.4. Contingency Plans:

 Contingency Plans assist staff and missionaries in identifying and implementing
 proactive steps that seek to reduce both the probability of unwanted events
 occurring and the consequences and impact of those events if they should occur.

 The results of your risk assessment will determine specific threats and situations that
 require advance contingency planning. For each event that is rated high or critical,
 whether tactical or strategic, a Contingency Plan must be prepared and maintained
 with a copy sent to the Missionary Personnel and Services Team Leader and your
 Area Director.

 In addition, missionaries must keep the Mission Personnel and Services Team
 updated with the names, addresses, phone numbers and e-mail addresses of persons
 to be notified in an emergency. You should give guidance as to the best procedure
 for notifying your family. If there is reason to think the news will bring severe

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 shock, you may wish to have a trusted person such as the family’s pastor go to the
 home and be with them as the news is given.


 19.5. Evacuation

    19.5.1. Planning

    Every missionary unit must create a contingency plan in the event an evacuation
    becomes necessary for situations other than medical (See Medical_Evacuation,
    18.4). Experience shows that training and contingency planning ahead of time
    will often make the difference between successful and safe evacuations and those
    that endanger lives and result in unnecessary organizational disruption.

    At a minimum, plans should include:

          The criteria to be used in determining whether an evacuation is necessary.
          If more than one missionary unit is in the crisis geographical area, the
           notification system that insures all personnel receive necessary
           information before and during an evacuation.
          A description of the procedures that will be used; such as, means of
           transportation, evacuation routes and alternates, departure and
           destination areas, and communication procedures.
          Plans for an evacuation scenario with at least 24 hours advance notice by
           vehicle and in which a carload (persons and belongings) could be taken.
          Plans for an evacuation scenario with one hours notice and in which only
           those items that could be hand-carried could be taken.

    19.5.2. Criteria

    Criteria should take into consideration the following:

          orders of the legally constituted host country government
          occurrence of pre-determined trigger points
          US embassy information
          The interests of the local Christian community should be carefully
           weighed. Your decision to remain and share a dangerous situation with a


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           local Christian group may strengthen and encourage that community or it
           may be an embarrassment or even endanger local people.

    19.5.3. Evacuation Authority:

    IM recognizes that in different circumstances, the missionary, national partner
    and IM Crisis Management Team may have access to information that makes
    evacuation an appropriate decision; therefore, each is authorized to act on such
    information and make a decision with the other parties respecting that decision.
    Just as IM’s Crisis Management Team will respect the decision of a missionary to
    evacuate, so will the missionary support a directive from the national partner or
    from the Executive Director of IM (by recommendation of the Crisis
    Management Team). If a missionary does not comply with the Executive
    Director’s evacuation decision, the missionary will be suspended without pay
    from employment with IM and the missionary assumes responsibility for any
    and all consequences, direct and indirect, of remaining in the crisis geographical
    area. By remaining in that area despite the Executive Director's evacuation
    decision, the missionary fully releases the Board of International Ministries
    from liability for any such consequences.

    Most often the recommendation to evacuate will be made in conversation with
    all the concerned parties: the missionary, the national partner and IM Crisis
    Management Team based upon the pre-determined criteria.

    Persons to be evacuated first should be those especially vulnerable or threatened
    with physical danger or attack.

 19.6. Information Management

 It is the intention of this policy that information flow during a crisis be carefully and
 strictly directed and controlled. Incoming information such as background
 information, suggestions about resources and assistance, ideas for resolution, etc.
 need to be received by the CMT. Outgoing information must be monitored and
 controlled to prevent the release of confidential information, to prevent exacerbation
 of the situation or the creation of secondary crises and to control the spread of
 rumors.

 Therefore, it is the policy of IM that all information, intelligence, ideas, suggestions,
 etc. relating to a crisis be directed to the CMT at the earliest possible time.

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 No public statements related to the crisis are to be made without the authorization
 of the CMT. This includes statements to internal constituencies (other staff, families,
 MPT members, etc.) as well as external constituencies (media, extended family, local
 churches, government agencies, etc.)

 19.7. Negotiation with kidnappers and hostage-takers

 IM recognizes the distinction between negotiations and payments or concessions in
 cases of kidnapping and hostage-taking. We understand that negotiations can be
 conducted without obligating IM to make payments or concessions that violate our
 values and policies. We also understand that negotiations, if they can be effectively
 and competently conducted, are the strategy of first choice in cases of kidnapping
 and hostage taking. IM also recognizes that hostage negotiations are a very
 specialized and a potentially dangerous activity.

 It is the policy of this organization that in cases of kidnapping or hostage taking of
 our members, our staff or members of their families, their safe return shall be a
 priority of the organization. All reasonable efforts consistent with our policies and
 core values will be made to achieve their safe return. These efforts include hostage
 negotiation as a strategy of first choice. In cases where IM has the opportunity to
 negotiate for the safe return of hostages, we will seek assistance from professional
 hostage negotiators.

 19.8. Payment of ransom, yielding to extortion

 IM recognizes that payment of ransom, acquiescing to other demands in kidnapping
 and hostage-taking cases, and making concessions in the face of extortion are all
 actions that contribute to the probability that similar future events will occur. Put
 another way, we understand that payment of ransom or similar actions that make
 the underlying event a “success” in the minds of the perpetrators, will create
 incentives to encourage the same perpetrators, or others, to commit similar acts in
 the future.

 IM also places a high value on the safety of its missionaries and families, and in
 cases of kidnapping or hostage-taking desires to take all reasonable steps to secure
 the safe release of the hostage(s).

 It is the policy of IM that in cases of kidnapping, hostage-taking or other extortion,
 no ransom will be paid. Likewise, no concession will be made that is reasonably
 likely to contribute to the occurrence of similar events.
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 19.9. Notifications to governments in kidnapping and hostage taking

 In cases of kidnapping and hostage taking, IM understands that the local (host)
 government has authority and responsibility for such crimes that occur within the
 country. We are also aware that the home government (government of citizenship)
 of the hostage(s) has a legitimate interest, and perhaps even legal jurisdiction, in
 these foreign kidnappings or hostage takings of their citizens. However, we
 recognize that in some of these cases in some countries, the involvement of
 governments may create a conflict with our objectives and values.

 It is the policy of IM to cooperate with legitimate government inquiries and
 activities in cases of kidnapping and hostage taking, when doing so is judged to be
 in the best interest of the hostage(s) and the organization. The decisions of when
 and how to make these notifications to government agencies shall be made by the
 Crisis Management Team.

 19.10. Family Relocation

 Experience has shown that in cases of kidnapping and hostage taking, rapid
 relocation of family members away from the area of the event is strongly advised.
 Having such a policy is a significant comfort to hostages, who report that
 uncertainty about the location and status of their families was the primary worry
 and source of anxiety during their captivity. Experience has also clearly
 demonstrated that such an action is in the best interest of these families (especially
 ones with younger children). Lastly, experience has shown that the presence of
 family members at the immediate site of crisis management and hostage negotiation
 efforts can create distractions and situations that divert the attention and energy of
 those responsible for resolution of the event away from that primary responsibility.

 Therefore, it is the policy of IM that in cases of kidnapping and hostage taking,
 family members will be relocated from the country of occurrence as soon as possible.
 This relocation will normally take place to the home country of the family. In
 specific cases, the Crisis Management Team may waive this policy if doing so is in
 the best interests of the crisis management effort.

 If family members are relocated, IM will make ongoing support and assistance to the
 family a priority. This will included, but not necessarily be limited to, support in
 finding appropriate housing, school transfers for children, ongoing financial and
 benefits support. This will also include establishing a regular system of providing
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 timely and accurate information to the family on the status of the case and the work
 of the Crisis Management Team. This support will also include insuring that
 adequate pastoral, emotional and psychological support, including that of qualified
 Christian mental health professionals, is provided as needed.

 19.11. Member Care

 IM recognizes that individuals, who undergo traumatic events, and others
 associated with these events, can suffer emotional reactions that may become
 destructive if untreated. It is the intention of IM that those involved in traumatic
 events receive evaluation and, if necessary, intervention from mental health
 professionals. The evaluation and intervention will be conducted confidentially
 with the objective being the treatment of existing trauma and the prevention of
 future trauma associated with the crisis.

 The evaluation will occur as soon as possible following the crisis and again six to
 twelve months following the crisis (unless otherwise specified by the mental health
 professional).

 These evaluations and any treatment are confidential between the member of the
 organization and the mental health professional. Costs associated with this policy
 shall be paid by the organization. Although the individuals who should receive
 evaluation as described herein may vary from incident to incident, in each case at
 least the victim, the immediate family, and the Crisis Management Team shall
 receive this evaluation.

 In situations involving large numbers of members, such as group evacuations,
 debriefing meetings may fulfill the requirements of this policy as long as the
 debriefing incorporates a mechanism for recognition of the need, and provision for
 accomplishing, follow-up counseling or therapy as needed).




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20.   Access to Personnel Records

All contents of missionary personnel records are confidential. IM missionaries, upon
written request, have the right of access to review their personnel files, with the
following exceptions:

     Confidential references or other materials or information related to missionary
      recruitment, reassignment and evaluation

     Confidential reports or correspondence related to an IM missionary

     Material or information the IM Executive Director determines should be kept
      confidential

Request access to your personnel record by writing to the Missionary Personnel and
Services Team Leader.




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21.      Resignation/Termination of Service

Missionary service is a mutual undertaking before God by the missionary and the
Board of International Ministries and therefore, may be terminated either by the
resignation of a missionary or by action of IM to terminate the appointment.

      21.1. Resignation

      A missionary considering resignation should discuss the matter with the Area
      Director and/or the Missionary Personnel and Services Team Leader as soon as
      possible. If the missionary decides to resign, a formal letter of resignation should be
      sent to IM through the Area Director or the Missionary Personnel and Services Team
      Leader. Missionary couples need to submit separate letters of resignation or must
      both sign a joint letter of resignation.

      After the effective date of a missionary’s resignation, the individual will no longer
      be an IM missionary and may not be identified as such, although the individual may
      be identified as a former IM or American Baptist missionary.

      The effective date of resignation will be the date cited in the missionary’s resignation
      letter unless the VCT and the missionary agree otherwise. Financial support and
      benefits will continue from their effective resignation date, based on the number of
      years of service completed, or until other employment begins, which ever occurs
      first.

                Years Completed                    Financial Support
                      0-2                              2 months
                        3                              4 months
                    4 or more                          6 months

      A missionary will be expected to depart from the country of service within 30 days
      after their effective date. By that date all equipment must be turned over to the
      appropriate persons and all real property vacated that has been provided for the
      missionary’s service.




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 21.2.   Resignation for Continuing Education

 A missionary who enters a continuing education program that requires fulltime
 participation, will resign when they can no longer fulfill all the duties assigned to a
 missionary, but no later than the start date of the program. This includes
 missionaries on US/Puerto Rico assignment period.

 21.3. Reappointment to Missionary Service

 Personnel who leave missionary service with International Ministries for reasons
 other than termination and who request reinstatement within 10 years may be
 reappointed without repeating the full interview and screening process.
 Reappointment will be contingent upon a match between the person’s gifts and
 International Ministries’ needs and upon successful completion of routine
 clearances. After absences longer than 10 years, normal application and screening
 procedures are required for reinstatement.

 21.4. Procedures Regarding Termination

 Conditions may arise which make termination of service of a missionary necessary
 or appropriate. All discussions or meetings between a missionary and BIM members
 or staff regarding termination will be opportunities to counsel together in a spirit of
 prayer, mutual support and cooperation.

 All final decisions or actions of BIM relating to the termination of a missionary’s
 appointment, including final actions on its behalf by the VCT or the IM Executive
 Director are made in exercise of BIM’s responsibilities before God, are exclusively
 ecclesiastical matters and are within the sole jurisdiction and purview of BIM.

 After the effective date of the action of IM to terminate a missionary’s appointment,
 the individual will no longer be an IM missionary and may not be identified as such,
 although the individual may be identified as a former IM or American Baptist
 missionary.

 A former missionary will be entitled to termination living allowance for up to sixty
 days and other allowances in accordance with the Equity Service Grant, 8.3.11., but
 the making of such payments to or the receipt of such payments by the former
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 missionary will not constitute a continuation, extension or reinstatement of the
 former missionary’s service or status as a missionary.

 21.5. Action of the Board of International Ministries

 Only the Executive Director of BIM has the authority to terminate the appointment
 of a missionary on behalf of IM, subject to the right of the missionary to appeal that
 decision to the Missionary Personnel Support Group (MPSG) of the Board of
 Directors. The action of the Executive Director, or in the case of an appeal, the action
 of the support group will be final.

 If termination is being considered by IM, the matter will be discussed in a personal
 conference between the missionary, the Area Director and the Missionary Personnel
 and Services Team Leader, and may include the Executive Director, at a mutually
 convenient time and location. By mutual agreement the conference may also include
 other persons.

 At the conference, the missionary will have the opportunity, orally and/or in
 writing, to state their views and present information he or she believes to be
 relevant.

 If the missionary should resign following such a personal conference, the matter will
 be closed and the normal resignation procedures will apply.

 If the missionary does not resign, the Missionary Personnel and Services Team
 Leader and the Area Director will review the matter, including the submissions, if
 any, made by the missionary and will share their views in writing with the
 Executive Director. The Executive Director will then review the whole matter and
 decide whether termination is necessary or appropriate. The Executive Director will
 inform the missionary and staff in writing of his or her decision. Termination will
 include both members of a married couple unless the written decision provides
 otherwise.

 The Executive Director’s written decision will state that the decision will become
 effective on the thirtieth day after the date of the decision or specify such later date
 as the Executive Director may select. It will also state that the missionary has the
 right to appeal the decision. If the Executive Director does not receive a notice to
 appeal by the seventh day prior to the date of termination, his or her decision will be
 effective on the thirtieth day after the date of the decision or the specified later date.


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 A missionary will be expected to depart from the country of service as of the
 effective date of termination. By that date all equipment shall be turned over to the
 appropriate persons and all real property vacated that has been provided for the
 missionary’s service.

 21.6. Appeal Process

 If a missionary intends to appeal the decision to terminate to the Missionary
 Personnel Support Group (MPSG) of the Board, he or she must notify the Executive
 Director in writing not later than seven days prior to the date of termination.

 If the missionary appeals to the MPSG, the Executive Director will notify in writing
 the convener of the MPSG regarding the appeal. In acting on any appeal the MPSG
 will act on behalf of the BIM. Normally, the MPSG will consider the appeal at a
 special meeting called by the convener to consider the matter, but an appeal may be
 heard at a regularly scheduled meeting. The missionary will be given not less than
 forty-five days written notice of the date of the MPSG meeting at which the appeal is
 to be considered.

 The missionary will have the right, orally and/or in writing to state their views and
 present information he or she believes to be relevant to the MPSG. The missionary
 need not appear before the MPSG, but if the missionary chooses to do so, IM will
 pay the travel expenses for this meeting. A missionary who chooses to appear must
 give the MPSG at least twenty-one days written notice of such intention by
 registered letter addressed to the Executive Director.

 A missionary choosing to make any submission in writing to the meeting is
 requested to deliver such material to the Executive Director at least twenty-one days
 before the scheduled date of the meeting. In any case, such material should be
 delivered to the Executive Director or the Missionary Personnel and Services Team
 Leader no later than twenty-four hours prior to the meeting and at the place where
 the meeting is to be held.

 Participants in the MPSG meeting will include the missionary, the Area Director,
 members and staff of MPSG and the Executive Director. A member of the BIM who
 is not a member of the MPSG may be present as an observer at the request of the
 missionary. The missionary may choose whether or not to be present.

 After the missionary’s remarks, presentation of material and discussion, the
 convener of the MPSG may close the meeting to the missionary and the observer, if
 any, to permit the MPSG to review the matter and deliberate, reaching a final
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 decision on the appeal on behalf of BIM. That decision will be communicated to the
 Executive Director.

 If the MPSG decides that termination of the appointment of the missionary is not
 necessary or appropriate, the matter will be closed. Unless the written decision of
 the MPSG provides otherwise, such a decision will apply to both members of a
 married couple.

 If the MPSG decides that termination of the appointment of the missionary is
 necessary or appropriate, that termination will include both members of a married
 couple unless the written decision of the MPSG provides otherwise. Unless the
 written decision of the MPSG provides otherwise, termination will become effective
 thirty days after the date of the written decision of the MPSG. The missionary will be
 expected to depart from the country of service as of the effective date of termination.
 By that date all equipment shall be turned over to the appropriate persons and all
 real property vacated that has been provided for the missionary’s service.

 On behalf of the MPSG, the Executive Director will transmit in writing to the
 missionary and IM staff the final decision of BIM, conclusive and binding on BIM
 and the missionary and not appealable to the BIM as a whole or to any other
 authority.




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22.      Retirement

Pre-retirement planning, in consultation with your Area Director, should begin two
years before you anticipate retirement.

      22.1. Date of Retirement

      To assist IM and our partners with budget planning, determine your retirement date
      in consultation with IM staff at least 18 months in advance.

      22.2. Final Term of Service

      The final term of service of a missionary who is approaching retirement shall be
      adjusted so that the end of the final US/Puerto Rico assignment coincides with the
      expected retirement date.

      22.3. Lump Sum Retirement Grant

         22.3.1. Less than 20 Years of Service

         Missionaries who retire with less than 20 years of service will receive their
         normal living allowances during their final US/Puerto Rico assignment.

         22.3.2. At Least 20 Years of Service

         Missionaries who have completed at least 20 years of service with IM will receive
         a retirement/service grant on the following schedule:

            20 years but less than 30 years --One month’s living allowance for each eight
                                              years of service or part thereof (current rate)

            30 years but less than 40 years -- One month’s living allowance for each seven
                                               years of service or part thereof (current rate)

            More than 40 years                  --One month’s living allowance for each six
                                                  years of service or part thereof (current rate)

         The grant will normally be paid to missionaries as they leave their area of service
         so the grant can be included as excludable foreign income on tax form 2555.

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 22.4. Final Medical Examination

 The final medical examination, including all tests must be completed before your
 retirement date. IM will not cover any medical expenses after the retirement date.

 22.5. Medicare

 Medicare consists of two programs: Part A, the basic hospitalization plan; and Part
 B, the supplementary insurance plan.

 When a couple has paid Social Security taxes in one person’s name only, the spouse
 is not eligible for Medicare until age 65.

 Before you reach age 65, notify in writing the Social Security Administration, the US
 embassy or consulate in the region of your service, if you plan to work beyond age
 65 and your intention to enroll in Medicare when you return to the US.

    22.5.1. Part A, Basic Hospitalization

    You are required to enroll in Medicare Part A three months before you reach age
    65 regardless of the age at which you plan to retire.

    There is no cost to you for Part A since the plan is financed through the regular
    Social Security tax. If you are hospitalized while on US/Puerto Rico assignment,
    IM would be considered the primary health provider.

    22.5.2. Part B, Supplementary Insurance

    Contact Social Security at least three months prior to retirement to enroll in
    Medicare Part B. Do not join Medicare Part B until you retire from IM, when you
    will go off the IM medical plan.

    Part B coverage is financed through a monthly premium which you pay.




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23.     Appendix 1 – Glossary

ABC/USA -
    American Baptist Churches in the United States of America, the official name of
    the denomination

ABC policy and procedure –
     The policy statements and ABC resolutions passed by the ABC General Board.
     Through these official acts, the General Board is able to instruct ABC staff to take
     certain actions.

Allowances -
      Non-taxable monies requiring accounting

Area of service (country of service) -
      International location of a missionary’s assignment

Assignment agreement -
      Defines location of service, inviting partner, ministry description, length of term
      including next US/Puerto Rico assignment period and any items specific to term
      of service

Biennial -
      The national ABC/USA meeting held every two years in different locations in
      the US and Puerto Rico for fellowship, inspiration and celebration of the
      denomination.
      The denomination is governed by the ABC General Board, which meets every six
      months, rather than by the Biennial meeting.

BIM -
        The Board of International Ministries - the board of directors which states policy
        for IM

CFM -
        Conference for Missionaries - held each year for missionaries and their families
        returning for US/Puerto Rico assignment
        A missionary’s attendance is expected once every five years.

Crisis Management Team -


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       Team organized by IM staff to respond in the event of a crisis, to evaluate a
       situation, make recommendations to the Executive Director and assist in
       evacuation when necessary.
       The Crisis Management Team is made up of a missionary’s Area Director and
       Assistant, the Missionary Personnel and Services Team Leader (convener), the
       Mission Finance Team Leader, and the Mission Communication and Marketing
       Team Leader.

Deputation -
      Speaking to churches and groups on behalf of IM. Deputation is a major
      component of US/Puerto Rico assignment.

Grants -
      Taxable monies requiring no accounting

Honoraria -
     Gifts received for speaking on behalf of IM should be forwarded to IM for
     receipting.

Host country -
      The international country in which missionaries live and have a partner
      relationship

Institutional Support –
       Compensation earned by a missionary for outside work must be sent to IM. The
       funds are applied to their PSG as “institutional support”.

IM -
       International Ministries
       As used in this manual, IM refers to the Executive Director and staff that
       administer our international mission work.

Living allowances –
      These budgeted funds are the taxable income of the missionary.

MAC –
     MAC (Missionary Analysis of Commitments) - A Excel form used by
     missionaries to assess commitments of financial support sent to IM to underwrite
     the cost of their service for the purpose of forecasting the need for additional
     commitments (pledges) and identifying action steps to be taken by the
     missionary and/or MPT to secure those commitments.
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Medical clearance -
      The term used to indicate that a missionary has passed the required physical
      examination and satisfactorily completed all recommendations of the medical
      staff. This clearance must be received prior to the shipping of freight and the
      date of departure for area of service.

Ministry allowances –
      Budgeted funds which may include: work funds, operation of a mission office,
      location funds, visa and passport renewal, IM missionary retreat, language
      study, property repairs, vehicle costs, vehicle purchase/ replacement, and non-
      budgeted specifics

Ministry context -
       Facts, supplied by the missionary, about the country or countries and the context
       of their ministry
       Ministry context is listed on the same IM web page as the missionary profile.


Missionary -
      A commissioned employee of IM appointed for specific work of the mission.

MMBB -
    Ministers and Missionaries Benefit Board

MPN (Missionary Partnership Network)
     A large group of individuals and churches who want a more direct and personal
     relationship with a particular missionary. Members of an MPN represent many
     different churches, regions or associations and can be geographically located
     anywhere in the U.S. or Puerto Rico.

MPT (Missionary Partnership Team)
     A small group of four to ten people who are personally invited by a missionary
     to serve as the “core” of their larger Missionary Partnership Network.

OGS -
        Office of the General Secretary

On-line journal -
      Communication from missionaries which is posted on the IM web page.
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PSG - Personalized Support Goal
      The amount of financial support to be provided in targeted (and WMO directed
      and UMD designated) gifts to IM preferenced for a missionaries basic support.

Partner -
      The Baptist Conventions, Union and institutions with which IM does ministry
      outside of the United States and Puerto Rico
      The term can also be used to refer to agencies, churches and institutions within
      the US that share ministry agreements with IM.

Specifics -
       Gifts that are given for groups or projects not in IM’s annual budget
       Reporting of their use is required in a quarterly accounting.

Targeted –
      Funds given for the support of a particular missionary towards their
      personalized support goal.

TICMO –
     The Interchurch Center Medical Office

Transmission gifts (T-gifts) -
      Personal gifts which may be used at the discretion of the missionary, no
      accounting is required.

UM Designated –
      United Mission Designations are gifts given toward budgeted financial support
      of a particular missionary or area of mission. United Mission Designations do
      not provide additional monies for IM, but are part of IM’s approved distribution.
      In short, UM Designations are symbolic statements of support for IM
      missionaries and ministries, but do not represent additional funds for the work
      of IM.
VCT -
      Vision Coordination Team – the management team within IM staff consisting of
      leaders of all the standing teams

WMC -
     World Mission Conferences are weekend events held in various locations
     through out the US and Puerto Rico by the invitation of Regions. A missionary’s
     attendance is by invitation.
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WMO directed –
    Monies that are “directed” to any missionary or project that is part of that year’s
    annual operating budget. This includes missionary salary, support, ministry
    work funds, and projects of national partners.




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24.    Appendix 2 – Allowances and Grants to IM Missionaries

NONTAXABLE Allowances to IM Missionaries (require an accounting)

Continuing Education Allowance - (15.3.3.)

Computer Allowance - (9.3.10.)

Establishment Allowance - (12.2.,12.2.1.)

Location Allowance - (13.3.)

Reestablishment Allowance - (12.2., 12.2.2.)


TAXABLE Benefits to Missionaries released through payroll.

Living Allowance - (9.1.)

*Foreign Income and Social Security Tax Allowance - (9.3.1.)

US Income Tax Allowance - (9.3.2.)

US Social Security Offset Allowance - (9.3.3.)

*Host Country Rent Allowance - (9.3.4)

*US/Puerto Rico Rent Allowance - (9.3.5.)

*Elementary_and_Secondary_Education – (11.1.2)

MK College Grant - (11.1.3.)

Outfit Grant - (9.3.6.)

Reentry Grant - (9.3.8.)

Refit Grant - (9.3.7.)


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* accounting is required on Taxable Benefit Report




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25.    Appendix 3 – Useful Web Sites


American Baptist Churches/USA www.abc-usa.org

Internal Revenue Service (IRS) www.irs.gov
       Tax information and downloadable forms

International Medical Group (IMG) www.imglobal.com
       IMG administers the missionary medical plan

International Ministries (IM) www.internationalministries.org


Missionaries and Ministers Benefit Board www.mmbb.org
      MMBB administers the retirement benefit plan of ABC

Social Security Administration   www.ssa.gov

Travel Document Systems (TDS) www.traveldocs.com
       Passport renewal and visa applications




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26.    Appendix 4 – US Government Forms


Downloadable forms available at: www.irs.gov



Form 1040 -- US Individual Income Tax Return

Form 1040X --Amended US Individual Income Tax Return

Form 2350 --Application for Extension of Time to File US Income Tax Return

Form 2555 -- Foreign Earned Income Tax

Form 4361 -- Application for Exemption from Self-Employment Tax

Form 4868 -- Application for Automatic Extension of Time to File US Individual Tax
Return

Form SS-5 -- Application for a Social Security Card

Schedule SE -- Self Employment Tax




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