Transparency In Ministry

Under the Internal Revenue Code section 501(c)(3), charitable organizations, including churches and religious organizations, are exempt from federal income taxes and are generally eligible to receive tax-deductible contributions.

What is a church? What are the characteristics of a church?

According to www.dictionary.com **, "church" can be a noun or a verb. As a noun, a church can be defined as:

1. a building for public Christian worship.
2. public worship of God or a religious service in such a building: to attend church regularly.
3. the whole body of Christian believers; Christendom.
4. any division of this body professing the same creed and acknowledging the same ecclesiastical authority; a Christian denomination: the Methodist Church.
5. that part of the whole Christian body, or of a particular denomination, belonging to the same city, country, nation, etc.
6. a body of Christians worshipping in a particular building or constituting one congregation
7. ecclesiastical organization, power, and affairs, as distinguished from the state: separation of church and state;
8. the clergy and religious officials of a Christian denomination.
9. the Christian faith: a return of intellectuals to the church.
10. the Christian Church before the Reformation.
11. the Roman Catholic Church.
12. the clerical profession or calling;
13. a place of public worship of a non-Christian religion.
14. any non-Christian religious society, organization, or congregation: the Jewish church.

Church is classified as verb and can be defined as:

1. to conduct or bring to church, esp. for special services.
2. to subject to church discipline.
3. to perform a church service of thanksgiving

The word “church” has a broad definition and has a universal recognition in our society. Despite a number of references to the word “church”, the tax code provides no definition. A definition that is too narrow or too broad could interfere with the constitutional guaranty of religious freedom or encourage abuse.

However, the IRS has attempted to fill this void by developing a list of 14 criteria that characterize a church. See our next post, as we discuss these characteristics.

Posted by Becky DaVee

** - obtained from Dictionary.com, unabridged version 1.1. Based on the Random House Unabridged Dictionary, © Random House, Inc. 2006.

Several religious organizations have created integrated auxiliaries. What are these entitites? How should the information be reported?

According to Publication 1828, Tax Guide for Churches and Religious Organizations an integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves.

In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:

** Be described both as an Internal Revenue Code section 501(c)(3) organization and be a public charity under Code section 509(a)(1), (2), or (3),

**Be affiliated with a church or convention or association of churches, and

**Receive financial support primarily from internal church sources as opposed to public or governmental sources.

Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirement.

So how does a church report an integrated auxiliary? See post #2...

posted by Becky DaVee

With Senator Grassley's inquiry with six televangelists, the questions, as documented in press releases, seem to be directed at governance and reporting issues. These two operating areas, independent yet dependent in function, require two important factors, transparency and accountability.

How do you define these terms? In this post and following, we will briefly define and explore these important, vital characteristics for a church.

Transparency is defined well by Joyce Meyer Ministries. Upon walking into their ministry headquarters, the following words are embedded in the concrete:

Principle Loyalty
Vision Truth
Honesty Compassion
Integrity Justice
Courage Faithfulness
Honor Virtue
Excellence Responsibility

I believe these words corporately define transparency. Accoutability, how do you define? See our next post.

Posted by Becky DaVee

According to an interview with co-authors Scott Thumma and Dave Travis, as viewed in the following link:

Mega Churches bring the message of the gospel and the truth of Christianity to a contemporary society. Mega churches have a strong appeal to the modern American people, not only thru the preaching sermons with modern examples, but by the music, style of ministry and mission activities of these large churches.

Scott Thumma and Dave Travis are the co-authors of the new book Beyond Megachurch Myths.

In church a couple of weeks ago, I heard the following about the Good Shepherd...

God is the Good Shepherd. God does not come to seek and save those who have been found. God comes to seek and save that which is lost.

Quoted from sermon titled Community of Grace, by Dr. Jeff Barbeau.

Personal comment from Dr. Barbeau...

...who will save me?

Teaching and mentoring congregants is one of the important programs for churches. Outreach and mission work may proceed teaching/mentoring, however play an important part in church "programing". Church programming and the expenses incurred play an important part in defining or reporting the results of activities. The information reported in financial statements help managerment and other users determine if selected operational objectives have been achieved. These issues are part of transparency in ministry. Performing and reporting based on ministry objectives.

We are in a time when everything is about “me” and how can I get what I want at the expense of others? I wonder what it would be like if we could really see the fruit in others. Some of you may be wondering what fruit (i.e. grape, orange or banana). No not that fruit, but the Fruit of the Spirit according to Galatians 5:22-23, which states:

“But the fruit of the Spirit is love, joy, peace, longsuffering, gentleness, goodness, faith, meekness, temperance: against such there is no law.” KJV

It is interesting that it says, “against this there is no law,” why would the Word of God say this? Maybe because each fruit represents a character that should be manifested in an individual life, no matter which religion or belief they are.

"What the world needs now...is love, sweet love". Remember this song from the "flower child" days? The song is true, today. I believe we all need more compassion and love. It helps not to be so self-centered. However, the type of love Paul referred, is interesting, because it does not keep count of wrongs, it quickly forgives or asks to be forgiven, it is not boastful, it has sincere concern for others, it is not easily angered and does not delight in evil. I think we all need a little more love.

Let’s look at joy. Joy keeps you in the midst of the storm. It is easy to be joyful when everything is going well. But when everything is crazy around you, can you be joyful? The word of God says the Joy of the Lord is my strength. (Nehemiah 8:10) Some times when things are crazy, I begin to laugh, because I have come to realize each obstacle is an opportunity for the Lord to move and it strengthens me.

Well in post – we quench your appetite with more fruit – Stay tuned.

This morning I attended the worship services of Willow Creek Community Church. Teaching Pastor Mike Breaux is in a teaching series titled Coming up to Breathe. This morning the topic primarily centered on forgiveness and was titled "Amend my Relationships".

Breaux defined forgiveness in several ways, but here's one that caught my attention:

Forgiveness - Giving up your right to get even.

Often our personal world gets unbalanced and we attempt to "rebalance" and "recenter".

Amending relationships are imperative to spiritual health.

The sermon theme that was reviewed and spoken by the congregants: I must amend my relationships by forgiving those who have hurt me and seeking forgiveness from those I have hurt.

Spirit changing concepts.

If solitude were primarily an escape from a busy job, and silence primarily an escape from a noisy milieu, they could easily become very self-centered...solitude and silence are for prayer. The Desert Fathers did not think of solitude as being alone, but as being with God. They did not think of silence as not speaking, but as listening to God. Solitude and silence are the context within which prayer is practiced.
>
> -Henri Nouwen, from The Way of the Heart, Desert Spirituality and
Contemporary Ministry.

This morning, I sat in on one of the Alpha/Omega sessions held at NACBA's 51st Conference in Grapevine, TX. Glenn Wood, Seacoast Church and Bill Gruenewald, FBC of Hendersonville facilitated this session. This session addressed issues that affect not only churches with membership > 3,000 but churches of all sizes. This is why I will share information from this session and I encourage "us all" to discuss the issues that significantly affect the operations of churches/ministries.

Large or "mega" churches can be defined as:
1. > 2,500 - 3,000 in worship attendance/weekend
2. > $4.0 million annual budget
3. > 40 paid staff members
4. > 150,000 square foot facility
5. Multiple services

We will begin this series of posts by identifying the following key issues facing churches:
1. Human Resources
a. Salary, including taxable and non-taxable benefits
b. Structure of staff (ministry and administrative support)
c. Recruiting, evaluating, training and transitioning employees
d. Volunteer support
e. Regulatory requirements
2. Management Systems
a. Donor/Membership Data Bases
b. General Ledger and Financial Reporting Systems
c. Web-site based Programs
3. Finance and Business Office Requirements
a. Record retention
b. Banking relationships
c. Multi-site issues
d. Facilities
e. Trends
4. Governance and Communication
a. Board Policies and Procedures
b. Plantinum or "Best Practices"
c. IRS Compliance
d. External Consultants and Independent Auditors
e. Communication with Executive Management; Staff; Congregation - what is required?
5. Capital Campaign & Stewardship Issues
a. Internally and Externally led - what is better and why?
6. Intellectual Property Issues
a. Products
b. Books
c. Other property

Stay "posted" as we work through these and other issues. If you have a specific question, please comment, as noted in the blog home page.

As we celebrate Freedom on July 4, 2007, please enjoy the following words from Jesus and the Apostle Paul:

I tell you the truth, everyone who sins is a slave to sin. Now a slave has no permanent place in the family, but a son belongs to it forever. So if the Son sets you free, you will be free indeed. John 8:34 etal...(NIV)

Those who live according to the sinful nature have their minds set on what that nature desires; but those who live in accordance with the Spirit have their minds set on what the Spirit desires. The mind of sinful man is death, but the mind controlled by the Spirt is life and peace. Romans 8:5-6 (NIV)

It is for FREEDOM that Christ has set us free.Stand firm, then, and do not let yourselves be burdened again by a yoke of slavery. Galations 5:1 (NIV)

We are a blessed.

Today we are introducing a new category to the blog...Ministry Terminology.

Stewardship (ie, personal intellect/education) – is to manage, direct and influence the resources of the earth to manifest the will of God. *

* - as defined by Bishop Harold Ray, a Florida pastor, in an article written by Ken Walker, for MinistryToday, The Business of Ministry.

What do you think about stewardship? Is this a fair consideration?

Let's further define this important term used by many, as it relates to ministry.