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MAPS and the IRS

MAPS assignments are considered “temporary.” The term “temporary” is defined as less than one year for Internal Revenue Service purposes.* In order to comply with IRS guidelines that would permit the cost of moving and living overseas to be considered non taxable, all applicants must have a place of permanent residence and the related concurrent expenses of a residence in the United States. Under most circumstances, students enrolled in college who maintain a room at their parent’s home would be considered as having met these criteria. There are additional factors that come in to play and these will be addressed once your file is approved.

Click here to review "financial" information from the MAPS Manual (4-11 months).

*MAPS volunteers are only permitted to be on the field for 364 days (break or no break) per policy and in compliance with the IRS. Any trips to the states during a MAPS assignment do not create a break in the months served. The MAPS volunteer is still considered on assignment and covered with GTL insurance during that trip. If the MAPS volunteer remains on the field beyond the 364th day, he/she will not be considered an approved MAPS volunteer and will be on the field on his/her own without GTL insurance coverage.

Should the MAPS volunteer decide to extend his/her term beyond 364 days, he/she would need to return to the US and apply as a Missionary Associate, raising a full budget and attending Pre-field Orientation before returning to the field.


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