2031-07 Vehicles - Personal Use of Ministry Vehicles

TO Bcidot.org:

I am the CEO of a Ministry who is going to lease an automobile for primarily my use here at the Ministry. I've read the info in the latest Church & Clergy Tax Guide and understand the reporting procedures for IRS. Should the Ministry or should I take title? And what difference will it make?

TO Onliner:

Please click here and go to our link contents as it responds to your questions. Please see additional comments below.

The vehicle should be a Ministry piece of equipment even though it is primarily used by one of it's staff (the CEO, in this case). In addition, the Ministry should pay absolutely all of the financing costs (monthly payments, in this case a lease) plus all costs of operation, etc. The staffers do NOT use any of their personal funds for such costs.
Therefore any use of this vehicle for personal or family purposes (this includes staffer commuting to/from the Ministry office for normal business hours) needs to be accounted for in a proper and complete manner.
Example: The "miles log sheet" in the vehicle shows that the staffer used this Ministry vehicle 128 miles last month for Personal purposes. Therefore, the Staffer owes the Ministry $46.72 (128 x 36.5 cents)