A monthly limit would be established in the church budget and the pastor is reimbursed based on receipts submitted for actual expenses. An annual amount should be determined in the budget and the church should pay for these expenses directly. The church will receive great benefit from providing for their pastors to attend such conferences. Often he will be able to connect with fellow pastors for encouragement and professional improvement. You need to encourage and help your pastor to continue to grow.
Most professions have yearly seminars to stay sharp.
What benefits the pastor will benefit your church. It is important that the church budget reflect these distinct categories if the pastor is to receive maximum tax benefit from the support package provided by the church. The interest benefit is still added to the pastor's T4 but the pastor can claim a deduction for the benefit on his income tax return. After five years the interest benefit on this loan would be taxed as any other low interest loan. Many times it will be this special gift that will help him be able to buy gifts for his own family.