ACU offers the Ministerial Housing Allowance to persons who act as ministers. The allowance is available to staff or faculty and is requested annually.  To begin the allowance, the employee provides a letter from the elders of the congregation where the employee worships. The letter states that the employee performs the duties of a minister.  The letter is a permanent record of ACU. Each year the employee completes a form showing the projections of expenses that will be incurred.  The form is submitted to Human Resources by mid December.  Upon approval, the Housing Allowance amounts are reflected beginning with the January 1 paycheck.