Author: twatermann

Do Donor Envelopes Substantiate Contributions?

Discover how to substantiate contributions for tax purposes and why offering envelopes no longer suffice under IRS rules.

Richard R. Hammar, Attorney, CPA
Bio

Last Reviewed: January 22, 2025

Q: I recently attended a “tax compliance” seminar for pastors and church bookkeepers. The presenter said that members’ charitable contributions are not tax-deductible unless they are submitted in an offering envelope that meets strict requirements. Of course, he offered to sell “compliant” envelopes to the audience for an exorbitant fee. Could you please confirm my understanding that offering envelopes are not required in order for a contribution to be tax-deductible?

How to Substantiate Contributions: What the IRS Requires

Offering envelopes are not required to substantiate contributions for tax-deduction purposes. The IRS now requires all cash contributions, regardless of the amount, to be substantiated by one of the following:
  • A bank record, such as a canceled check or an electronic funds transfer statement;
  • A written communication from the charity, which must include the charity’s name, the date of the contribution, and the amount of the contribution; or
  • Payroll deduction records.

Offering envelopes do not meet these requirements. Therefore, they cannot be used to substantiate cash contributions. The information presented at the seminar you attended was incorrect and should be disregarded.

Why Offering Envelopes No Longer Substantiate Contributions

In the past, offering envelopes were helpful for substantiating cash contributions of less than $250. However, changes in tax law have eliminated their use for this purpose. Now, donors must rely on bank records or written acknowledgments from the charity to claim a tax deduction for cash contributions.

For example, a church member who regularly gives cash in offering envelopes cannot use those envelopes to substantiate their contributions. Instead, they must rely on periodic receipts provided by the church. If the church fails to issue a written acknowledgment containing the required details, the donor will be unable to deduct their contributions.

The Benefits of Offering Envelopes

Despite no longer being valid for tax substantiation, offering envelopes still serve several important purposes for churches, including:
  • Helping churches connect cash contributions to individual donors;
  • Promoting privacy during the collection of contributions;
  • Allowing donors to designate specific programs or projects for their gifts;
  • Providing a weekly reminder to members to make contributions and honor pledges; and
  • Reducing the risk of offering counters misappropriating loose cash.

Best Practices for Substantiating Contributions

To ensure compliance with IRS requirements and to help donors substantiate their contributions, churches should:
  • Issue periodic written acknowledgments to donors, including the charity’s name, the date of each contribution, and the amount;
  • Educate donors about IRS rules for substantiating cash contributions;
  • Maintain accurate records of all contributions for internal tracking and reporting purposes.

Frequently Asked Questions

What documentation is required to substantiate cash contributions?

Donors must have a bank record, a written acknowledgment from the charity, or payroll deduction records to substantiate cash contributions.

Can offering envelopes be used to substantiate contributions?

No, offering envelopes do not meet IRS requirements for substantiating contributions and cannot be used for tax-deduction purposes.

Why should churches still use offering envelopes?

Offering envelopes help churches connect contributions to individual donors, promote privacy, and reduce the risk of mismanagement of loose cash.

What should be included in a written acknowledgment?

A proper acknowledgment must include the charity’s name, the date of the contribution, the amount, and a statement indicating whether goods or services were provided in exchange for the gift.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
Image: AdobeStock/miss irine

Public Accommodations Laws: Potential Effects on Churches

To answer this question, churches must be well-versed in federal, state, and local laws.

Richard R. Hammar, Attorney, CPA
Bio

Overview: The Hitching Post Case

The case of Hitching Post Weddings v. City of Coeur d’Alene explores how public accommodations laws may affect churches and religious wedding services.

Background
  • A Christian couple, both ordained ministers, purchased the Hitching Post chapel in 1989 and operated it as a for-profit wedding service.
  • In 2014, they formed Hitching Post Weddings, LLC, and declared it a religious corporation in their operating agreement.

The agreement stated that:
  • They operated the business as an extension of their religious beliefs.
  • Its purpose was to promote one-man-one-woman, biblical marriage.
  • They did not offer services inconsistent with this purpose.

They implemented policies reinforcing the chapel’s identity as a religious corporation.
  • The plaintiffs had consistently refused to perform same-sex wedding ceremonies, citing religious convictions.
  • In 2013, the City of Coeur d’Alene passed Ordinance § 9.56, prohibiting discrimination in public accommodations based on sexual orientation and gender identity.

Coeur d’Alene Ordinance Explained

Ordinance § 9.56 defines “public accommodation” broadly, covering:
  • Venues open to the public for services, events, or rentals
  • Places selling food, offering lodging, or providing personal services
  • Educational and recreational facilities

It exempts:
  • Religious corporations, associations, educational institutions, or societies
  • Facilities used strictly for religious purposes

However, it does not clearly define “religious corporation.”
  • May 2014: A federal judge declared Idaho’s same-sex marriage ban unconstitutional. The Ninth Circuit Court of Appeals affirmed the decision.
  • June 2015: The Supreme Court ruled in Obergefell v. Hodges that states must recognize same-sex marriages.

Plaintiff Concerns
  • Plaintiffs temporarily closed the Hitching Post in October 2014, fearing prosecution under the ordinance.
  • They later reopened but continued declining same-sex ceremonies.
  • They filed a lawsuit against the City, alleging violations of their constitutional rights.

City’s Response

The city attorney clarified:
  • If Hitching Post was operating as a legitimate nonprofit religious corporation, it was exempt from the ordinance.
  • The city would not prosecute any religious organization lawfully exercising First Amendment rights.
  • The city argued the lawsuit was premature because no enforcement action had been taken.

Court’s Ruling on Standing

To sue in federal court, plaintiffs must show:
  1. A concrete, actual, or imminent injury
  2. A direct connection between the injury and the ordinance
  3. A likely remedy from court intervention

The court ruled the plaintiffs lacked standing because:
  • They had no concrete plan to violate the ordinance.
  • The city made no threats or enforcement actions.
  • There was no history of ordinance enforcement against similar organizations.

The court granted the Motion to Dismiss.

Implications for Church Leaders

Churches often ask whether public accommodations laws apply to them, especially regarding:
  • Sermons or teachings rejecting same-sex marriage or gender identity
  • Denying use of church property for same-sex ceremonies
  • Limiting access to programs based on gender identity or sexual orientation

To assess risk, consider:
  1. Is the church a place of public accommodation?
  2. What forms of discrimination are banned in your jurisdiction?
  3. Can the church assert a constitutional defense under the First Amendment?

How Public Accommodations Laws Define Churches

There are typically three approaches:
  1. Full exclusion – Some laws clearly exempt churches.
  2. Conditional exclusion – Churches are exempt only if they avoid commercial use of their facilities.
  3. Full inclusion – Some jurisdictions include churches regardless of how facilities are used.

Case Example: Massachusetts
  • In 2016, Massachusetts added gender identity to its nondiscrimination laws.
  • The state initially classified churches as public accommodations.
  • After legal pushback, officials clarified that churches may qualify—but only when hosting public, secular events.

Several courts have recognized First Amendment protections for churches:
  • Fort Des Moines Church v. Jackson (Iowa, 2016): The court ruled that sermons are protected religious activities.
  • Presbytery of New Jersey v. Florio (3rd Cir. 1994): Affirmed that religious practices are exempt from public accommodation laws.

Conclusion

General Guidelines for Churches
  1. Private Use = Less Risk: Churches not open to the public for secular, revenue-generating events are less likely to be deemed public accommodations.
  2. Public Invitations = More Risk: Churches offering public access—especially for non-religious events—could fall under public accommodation laws.
  3. Revenue Matters: Churches charging for use of facilities are at higher risk of classification as a public accommodation.

⚠️ Important:

Laws vary by jurisdiction. Legal counsel should always be consulted to evaluate risk and ensure compliance.

Church leaders must remain informed about local and state laws, especially as they evolve. Legal guidance is essential for navigating these complex issues.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
Image: gerenme | Getty

Some Churches Keep Their Budgets Rolling

Navigating unexpected ups and downs with an alternative budget.

Michael E. Batts, CPA
Bio

Many American churches approach budgeting as a formal, annual process, aligned with the fiscal year. But in reality, there’s no legal requirement for budgeting to follow this rigid format.

⚠️ Important: Always check your church’s governing documents—such as articles of incorporation, bylaws, or denominational polity. These may require formal annual budgeting, even if state law does not.

Moving Toward Dynamic Budgeting

Thanks to advances in technology and access to real-time financial data, churches now have the ability to monitor and forecast finances more dynamically than ever before.

Some churches are choosing to supplement or even replace the traditional annual budgeting model with more flexible alternatives.

Benefits of a dynamic budgeting approach:
  • Adjusts to changing revenue expectations
  • Responds more quickly to unexpected challenges
  • Supports churches experiencing rapid growth or crisis

This approach allows church leaders to make ongoing financial decisions rather than waiting for a new fiscal year.

Whether to retain or abandon the formal annual budget is a governance decision, possibly involving the church board or membership, depending on your church’s structure.

The Importance of Budgeting Policy

A popular alternative to annual budgeting is the rolling forecast or rolling budget.

How it works:
  • The church forecasts finances for the next 12 months
  • Forecasts are updated quarterly (or at another regular interval)

While flexible, this method presents challenges if the church uses its budget for expense control.

To stay on track, consider adopting policies such as:
  • Requiring a minimum cash flow surplus each quarter or year
  • Setting quarterly or annual benchmarks toward long-term financial goals
  • Formalizing spending constraints to promote responsible stewardship

Such policies provide a framework for financial discipline, even within a more fluid forecasting model.

Budgeting as a Tool for Stewardship and Oversight

Even without a formal annual budget, churches can and should use forecasting tools to support internal control and oversight.

Best practices:
  • Compare actual results with forecasted amounts regularly
  • Use discrepancies to evaluate financial health and adjust spending
  • Treat the budget or forecast as a living document—not a static report

This ongoing review process strengthens internal control and reinforces a culture of financial accountability.

📘 This article was originally adapted from Church Finance by Michael E. Batts and has been updated for improved readability.

Michael (Mike) E. Batts is a CPA and the managing partner of Batts Morrison Wales & Lee, P.A., an accounting firm dedicated exclusively to serving nonprofit organizations across the United States.
Image: AdobeStock/Kawsar

How Churches Can Balance Staffing Costs and Ministry Growth

Managing church staffing costs while growing a ministry is a challenge for many church leaders.

Bob Smietana
Bio

Last Reviewed: January 31, 2025

Darrell Mims, executive pastor of World Victory Church in Duluth, Georgia, has a simple rule for making decisions about money and staffing: if the money isn’t in the budget, then just say no.

Overspending is obviously the last thing any financial manger wants to do. But how do financial managers help balance the need to build a ministry and keep the costs down? How do financial managers help leadership teams make staffing decisions that follow sound policies and keep the budget out of the red?

Church Finance Today asked financial managers at small and large churches and experts in church finance. They shared a number of helpful insights.

Calculate and evaluate staff costs

Most churches should evaluate staff costs at least once a year at budget time, said Dan Busby, president of the Evangelical Council for Financial Accountability. Churches generally spend between 35 and 60 percent of their budgets on staffing. Church size, local cost of living, and ministry philosophy all play a role in determining the right percentage.

Most churches calculate personnel costs as a percentage of expenses, said CPA Vonna Laue, a Church Finance Today advisor. This helps determine how much of a church’s resources are spent on compensation and benefits. If churches want to calculate the costs as a percentage of income, they should exclude designated giving since it often fluctuates based on other campaigns and projects, Laue said.

Whichever calculation is used, a church should know the percentage first so that it can decide whether to spend more to hire additional staff.

World Victory’s Mims says that the process for hiring starts with a ministry evaluation: can this job be done with a volunteer? If it needs to be a staff role, how many hours of work are needed, and how much should the person be paid? If the leadership decides a new position should be added, Mims looks at what the position will cost and whether that cost fits in the budget. Hiring new staff, said Mims, might mean cutting back on other program expenses.

Make certain compensation is fair

Treasurer Laura Youderian mostly worries about getting the pastor’s salary right—the main staffing cost at River of Life Church in Cincinnati, a small church where many ministry roles are filled by volunteers or part-time staff.

Youderian is also an assistant professor of economics at Xavier University, which shapes how she sees the question of staff compensation. For example, prior to becoming a minister, the church’s pastor had made more money in his previous vocation. That’s something to keep in mind when setting the pastor’s salary, she said. If you set it too low, it could cause a pastor to look for other options.

“I think about his value outside the church,” she said. “Our pay has to be enough for him to not think about doing something different.”

Budget for changes in staff

Libertyville Covenant Church, north of Chicago, recently needed to hire a new organist when the former organist passed away unexpectedly. She’d been a church member, and charged less than the going rate. As a result, the church only budgeted $3,000 per year for an organist. However, the true going rate was $10,000 a year. That left the church without many options, said John Bethancourt, Libertyville Covenant’s treasurer.

The church places a high value on its music program and wanted to get a talented organist, but they couldn’t find a part-time organist. So it was going to cost them.

“Sometimes you’re going to have to pay more to get the right person,” he said.

Complicating matters was the timing—the church was halfway through the budget year. Funds were already allocated. So Bethancourt went back to the church leadership and told them they couldn’t afford to hire an organist every week, unless giving increased. And unless giving grew the next year, there might not be enough to fund an organist in the future.

In the end, several members of the congregation chose to make up the difference in the budget to hire a full-time organist. But the lesson learned is helpful: churches need to research the going rates of a position before hiring someone, let alone budgeting to pay them.

Consider outsourcing

Outsourcing can make sense for churches, especially when it comes to support operations like bookkeeping or building maintenance, said Stan Reiff, a partner with the accounting firm CapinCrouse.

Churches don’t always have in-house expertise to take care of those tasks. And even if they do, those tasks are often time-intensive. Why let a volunteer who is a CPA do the books, when an outside bookkeeper could handle those tasks, he said, leaving the CPA free to do more big-picture thinking.

Case Study: Blending Volunteer Work with Paid Staff and Outsourcing

Matt Self had his hands full when he first became treasurer for Church of the Redeemer in Nashville.

The 15-year-old church of 400 still functioned as a church plant when it came to finances. Self’s predecessor helped count money, complete payroll, and prepare financial reports, with the help of an outside bookkeeper. Along with stretching the limits of what one financial person could do, the arrangement raised internal control concerns because one person handled all of these financial areas.

That left little time for long-term planning. When Self took the volunteer job in 2015, the church’s finances were not organized in a sustainable manner. Also, the church changed a policy that year so that the volunteer serving as treasurer turns over every few years, which could make the transition between volunteers difficult, Self explained.

Self sensed it was time to beef up the church’s policies and procedures and operate more like an established congregation rather than a start-up.

Working with the church’s elders, Self helped transition some of the tasks that the volunteer treasurer had been handling—like writing checks—to the parish administrator.

Then in 2015, the church also decided to add more outsourced bookkeeping from an accounting firm. That firm now prepares the monthly financial reports, which Self then reviews and presents to the board. Without bookkeeping responsibilities, he’s freed to do more planning and budgeting.

“I told [the elders] we were going to spend more money in order to get better service,” Self said. The relatively small amount of money involved—a few thousand extra dollars a year—made it an easy decision.

Increased time for long-range planning has come in handy for Self. The church recently wanted to make one of their staff members—who’d worked on a one-year project—a permanent part of the staff. To pay for that change, the church’s elders wanted to tap into their reserves.

Self had a better idea. He reviewed the church cash flow over the previous three years and saw that the church could add a staff person without dipping into reserves, as long as giving remained consistent. Self had always budgeted conservatively, and had only planned on spending about 90 percent of the money that came in.

For the current budget, the church raised both its planned expenses and projected giving, and asked church members to increase their giving to meet the new budget. If the new giving didn’t meet the goal, the church would still be okay—because the church could afford to pay for the new staff person with the amount of money it usually received on a yearly basis. In a pinch, it could cut back on nonstaff expenses, or tap the reserves as a last resort.
—Bob Smietana

Often you can hire an expert, such as an executive pastor or CFO, on a part-time basis, said Reiff. Hire them for just the time you need, then have a less-expensive staff person or outsourced firm do the rest of the work.

“You should outsource until it is cheaper to bring it in-house,” advised Reiff.

Outsourcing can also provide additional funds for ministry, said Terrence Chavis, a financial consultant and former executive pastor at Concord Church in Dallas. Finding an outside firm that can handle support duties is relatively easy, he said. Finding good ministry staff is harder.

“If we have to choose between hiring a children’s pastor and an accountant, I am going to lean toward hiring the children’s pastor,” he said. “There are plenty of organizations where I can outsource the accounting.”

Find solutions when the budget is tight

Part of a financial manager’s job is saying no to bad decisions, said Chavis. But another part is to find ways to expand the church’s ministry.

Let’s say, for example, a church really does need to create a new position, yet there’s no money to do so. Chavis says a financial manager needs to help the church explore other options.

There are always options, he stressed. Hiring a new full-time staff member may mean cutbacks in other areas, such as programming. He’d also look for other alternatives: could the church hire an intern from a local seminary or college to do a project?

Pastors, he said, are wired to see people’s needs and try to meet them. A financial manager can help a pastor meet those needs in a sustainable way.

“You have to appeal to the sense of meeting the need,” he said. “We can still meet the need, [but] it may not look like what you pictured.”

For more on issues related to personnel costs, check out more resources available on ChurchLawAndTax.com or ChurchLawAndTaxStore.com:
Image: FatCamera | Getty

Vacation Bible School: 9 Safety Tips

How to prepare for this significant summer event.

Caitlin Edwards
Bio

Last Reviewed: February 14, 2025

Is your church ready for Vacation Bible School? Has your children’s ministry team started preparing? If you haven’t thought about it yet this year, consider this your warning: it’s time to start planning.

Here are a few things to consider throughout this month:
  1. Set a date. If you don’t have Vacation Bible School on your church calendar yet, it’s absolutely key that you put it on there now.
  2. Develop a plan for screening volunteers. Children’s safety is the most important factor when it comes to VBS. In order to make sure the children attending it are safe, you need to be certain the adults working with them can be trusted in their roles.
  3. Start gathering volunteers. While it may be too early to meet with everyone you hope will help with VBS, it is important that you get a small team of lead volunteers together who can help you plan and make this year’s VBS a success.
  4. Decide on a theme and order a curriculum. Curriculum is pivotal when it comes to how successful your event will be. Be sure to order a curriculum that fits with your church’s setting and the age groups you’re trying to reach. Also, when deciding a theme, consider your volunteers and the space you have available.
  5. Distribute information. Once you’ve decided on a date and theme, it’s time to get the word out. Start by putting information in your church bulletin, on the church website, and on any other calendars around the church building. After your church community is aware of the event, brainstorm some ways to let the wider community know: putting flyers up at a local coffee shop, sending invitations to friends, or even something creative and artistic, like chalk signs on sidewalks.
  6. Create a VBS calendar. Create a calendar for the week of VBS. As you plan what will happen each day, create to-do lists and ask the rest of your volunteers to help based on your needs.
  7. Review waivers and release forms. Your church likely uses waivers or release forms for VBS participants. Make certain you understand these documents. They can be helpful, but there are legal limitations. Perhaps most importantly, leaders shouldn’t develop a false sense of security about the needs for good supervision, good decisions about the safety of activities, and good precautions to take to help ensure the well-being of participants.
  8. Ensure you have a medical emergency plan. To be prepared for a medical emergency, you’ll need to have a basic First Aid kit at the VBS location; you’ll also need an emergency contact form for each child in case of a serious emergency.
  9. Plan for the possibility of overflow. Hopefully, you’ll have the problem of having too many people at your church for VBS. If that’s the case, you’ll want to consider issues like the best use of the parking lot and how to direct drop-off and pick-up traffic.
Image: Getty Images

What Should My Church Do with Old, Uncleared Checks?

Sometimes, a check is written but never cashed. Tips on how to handle these old, uncleared checks.

Frank Sommerville, Attorney, CPA
Bio

Last Reviewed: January 17, 2025

Q: Two checks written by my church more than a year ago have not been cashed and are assumed lost. Since I can’t track down the payees, I want to remove these checks from our records so they no longer show up as uncleared. Any suggestions for how best to do this?

If the payees do not cash them, you must turn the check amounts over to the state as “unclaimed property” after the passage of a certain amount of time. If you don’t, you will be guilty of breaking “escheatment” rules.

These rules vary from state to state. Here is a website that provides guidelines for most states.

Frank Sommerville is a both a CPA and attorney, and a longtime Editorial Advisor for Church Law & Tax.
Image: AdobeStock/Jonathan Stutz

Caring For Refugees is More Than Just a Calling For Churches

Resources to engage your church in responding to the refugee crisis.

Jamie Aten

The local church has a critical role to play in caring for refugees. Loving the stranger is core to our calling as Christians—and it’s part of the church’s DNA. The Bible is full of commands to “love those who are foreigners” among us (Deuteronomy 10:19) and to care for the vulnerable (Matthew 25:40).

Long before the refugee crisis started dominating the news, Christian organizations were partnering with local churches to serve the people affected by this worldwide humanitarian crisis. Many Christians have long been committed to serving refugee populations both here and abroad as extensions of God’s call to pursue justice for the oppressed and to welcome the stranger in our midst.

As a ministry leader with limited time and resources, you fortunately don’t have to start this process from scratch. Christian organizations, researchers, and ministries have been doing this work for decades, and they’re eager to share what they’ve learned with local churches and equip them to take up this call to serve one of the world’s most vulnerable populations. At the Humanitarian Disaster Institute, we have carried out research projects in refugee camps and developed partnerships with various aid and relief organizations. Here are some resources I use in this work that I hope will help you, too.

Books

If you’re looking for a deeper dive into the subject, start with these books.

Statistics

Reliable, relevant information is a key starting point for any ministry. With the recent surge in “fake news,” finding facts from trusted sources is more important than ever.
  • The UN Refugee Agency: The official United Nations office created this interactive tool with detailed, country-by-country data and summaries. Though we hear the most about Syrian refugees, there are also 15 significant refugee areas worldwide, including areas in Somalia, South Sudan, Nigeria, and the Mediterranean.
  • The Pew Research Center: In late 2016, Pew published an analysis of key refugee statistics to contextualize the data on the current refugee crisis and how the situation has developed over time.
  • World Vision: Last year, the Christian humanitarian aid group conducted a study on “Americans’ willingness to help refugees,” finding that only 19 percent of American Christians said they were praying for refugees.

Videos

Refugees aren’t just statistics—they’re real, individual people with unique stories of loss, trauma, resilience, and hope. Videos are a great way of understanding the depth of their stories and how our work can enter into those stories.
  • Clouds Over Sidra: This virtual reality documentary puts a human face on these issues as it follows 12-year-old Sidra through her home and life in Jordan’s Zaatari Refugee Camp.
  • The White Helmets: An Oscar-winning short documentary, this film looks at the Syrian war and the refugee crisis through the lens of a group of first responders.
  • Welcoming Strangers Into Your Home: Through the story of a couple who decides to come alongside a newly-arrived refugee family, this short video from Deidox Films demonstrates what it means to follow God’s call to serve refugees.

Advocacy Websites

When you’re looking to take action and aren’t sure how to proceed, these websites offer practical steps you can take.
  • WeWelcomeRefugees.com: Here you can sign a solidarity statement and order yard signs to display as visible demonstrations of support. The site is also filled with helpful information and resources.
  • The Refugee Highway: Learn more about the church’s role in responding to the refugee crisis, including ways to pray and specific opportunities in which churches can get involved.

Ministry Resources

These ready-to-go resources will offer helpful guidance as you start refugee ministries in your church.
  • A Church Leader’s Toolkit on the Syrian Refugee Crisis: This toolkit from World Relief is a practical, downloadable guide that walks through issues of discernment and engagement, separates myths from facts, offers next steps, and includes a sermon outline for preaching about refugees in your church.
  • International Association for Refugees (IAFR) Toolbox: This webpage contains downloadable resources, maps, discussion guides, videos, books, and useful links for helping people to understand, discuss, and value the issues at stake from a Christian perspective.

Christian Organizations

Many organizations that work with refugees have been partnering with local churches for decades, and their official websites are filled with valuable information and resources.
  • World Relief: This organization helps resettle refugees once they arrive in the United States, and they have many opportunities (with varying levels of commitment) for churches to partner with their work.
  • International Association for Refugees (IAFR): IAFR has established relationships with churches and pastors in refugee camps and is doing influential work with refugees— both before and after resettlement.
  • World Evangelical Alliance Refugee Task Force: This task force is focused on “facilitating a coordinated response from the global to the grassroots level,” which includes mobilizing churches and advocating on behalf of refugees.
  • World Vision: World Vision’s strong fundraising ability and their presence in developing countries allows them to offer assistance to huge numbers of refugees internationally. The organization also has a robust church engagement arm.
  • Medical Teams International: This organization sends medical supplies and care to vulnerable people around the world, including refugees and displaced people.
  • MedAir: This organization provides international emergency services to meet physical needs in crisis areas and to assist in recovery efforts.
  • Humanitarian Disaster Institute: At the HDI, we have partnered with IAFR on conducting trauma and theological training in the Kakuma Refugee Camp in Kenya, and we have worked with World Relief on a number of projects over the years—both here in the Chicago area and globally. Last year, we cohosted the GC2 Summit, an event to help the church show the love of Jesus Christ to refugees and refugee communities. Refugee care was a focus of our 2016 annual conference and will be again at our 2018 Disaster Ministry Conference. In addition, we’ve published research and trainings around multiple refugee care and humanitarian aid topics.

With these resources at the ready, you have access to many effective ways to engage and equip your church for this important work. May you be blessed in your efforts to fulfill this command and demonstrate God’s love for the most vulnerable “strangers” among us.
Dr. Jamie D. Aten is a disaster psychologist and the founder and executive director of the Humanitarian Disaster Institute and Disaster Ministry Conference at Wheaton College (Wheaton, IL).
Image: kupicoo | Getty

Pastoral Succession Plans: Why Your Church Needs One

Pastoral succession plans help minimize disruptions, provide uninterrupted leadership, protect the church’s resources, and much, much more.

Erika E. Cole

A prominent church with more than 25,000 members rapidly eroded into a congregation of less than 250 with dwindling finances—and its rapid demise traces back to a problem many churches unfortunately face today: the lack of a pastoral succession plan.

The absence of succession planning can cause severe problems for congregations and raise numerous legal issues. In the case of this megachurch, when the church’s founding pastor died suddenly, the congregation viewed his son, who was on staff at the church, as his heir. However, the church’s board did not feel he was prepared to be the senior pastor. A rift ensued, and the son of the deceased pastor was fired. The subsequent years of infighting and costly litigation over the church’s significant assets wasted invaluable resources and virtually destroyed the church.

This is just one among far too many examples of the devastating consequences churches suffer when they do not plan ahead for a transition in pastoral leadership.

According to the Evangelical Council for Financial Accountability’s most recent Nonprofit Governance Survey, 65 percent of all nonprofit boards self-report that they do not have a succession plan. As staggering as that figure is, this number would likely be higher if the survey exclusively asked church boards.

Why succession planning is essential

Dave Travis, CEO of Leadership Network, fittingly defines succession as “the intentional transfer of authority and leadership from one primary leader to another.” The need for new leadership can come very unexpectedly, such as in the case of a death, resignation, sudden illness, or termination of a leader. Whatever the reason for a change in senior leadership, churches need a succession plan for at least five reasons:
  • Minimize disruptions. Every church needs a carefully documented plan to ensure that pastoral leadership will be handed over to the next top leader in an orderly way that has minimal impact on operations.
  • Provide uninterrupted pastoral leadership. Congregants continue to need spiritual guidance and pastoral leadership when a senior pastor leaves, and before the new pastor arrives.
  • Properly handle the church’s resources. Every church needs sound stewardship, especially during transitions. As an organization financially dependent on contributions from its members, a church must make every effort to properly steward the assets of its congregation. A church that wastes resources on expensive litigation—which can be avoided by a succession plan—is not carefully managing the congregation’s resources. In the case of the megachurch whose founder died, the years of litigation jeopardized 110 acres of valuable real estate, and a 10,000-seat sanctuary, plus several valuable ventures. It brought a lot of bad press—both through traditional media and blogs—and bad feelings, but worst of all, many people were turned off to church altogether.
  • Progression of ministry . Succession planning should not be thought of as just switching out one leader for a new one; rather, it is an opportunity for growth. While churches rightfully grieve the loss of old leadership, the arrival of new leadership, when handled strategically and wisely, can breathe new life into a congregation, ignite a fresh vision, and create innovative ministry opportunities.
  • The best alternative to litigation. In my experience, the alternative to chaos and court intervention is a well-orchestrated succession plan. As an attorney, I have great appreciation for the court system. As a Christian, I recognize the admonishment of 1 Corinthians 6:1 that suggests we make every effort to avoid bringing cases in civil court against other Christians. However, when there is no thoughtful, documented plan established to fill a pastoral vacancy, chaos often results. That chaos often prompts conflict, and the opposing parties tend to look to the court system for help. Dissatisfaction usually results. Depending on the nature of the dispute, courts may not weigh in because of First Amendment concerns, and when courts do intervene, it’s common for neither party to like the outcome. Case in point: the megachurch dispute affecting tens of thousands of people and numerous important assets ultimately was resolved by the decision of one judge. Neither side walked away feeling fully satisfied.

Denominational churches still need a succession plan

While denominations generally have a clear process to guide local churches when a vacancy occurs, there is a difference between what’s on paper and what often happens. What I have seen in practice is that the “replacement” leader provided by the denomination often brings out the worst in fellow Christians. I have even seen local congregations of a denomination change the locks to the church building to keep out the new pastor sent by the national office. Like independent congregations, churches that belong to a denomination need a succession plan, and they would be wise to coordinate that plan with denominational leadership.

Key questions to answer

In their book The Elephant in the Boardroom, Carolyn Weese and J. Russell Crabtree outline several questions to help start the process of creating a succession plan:
  • Do you have a strategic plan that defines where your church is going and how you are going to get there? Creating a new strategic plan or carefully examining the current one helps leaders explore the strengths and weaknesses of their church’s vision and mission. As far as succession planning goes, the leadership team should reflect on how a transition in pastoral leadership would affect the church’s vision and mission.
  • Do you have a clear understanding of your particular church culture and the specific advantages and risks a pastoral transition poses? Every church has a unique culture, and the current senior leader is often responsible for that culture. For instance, he or she might draw a certain crowd to the church. Does succession planning provide an opportunity to broaden that crowd or change it in a way the church leadership finds desirable?
  • Have you had an honest, structured discussion with your governing board about what is going to happen to the church when the pastor leaves? Having “the talk” between the senior leader and the church board can be tough, no matter who initiates it, but it must be done. In fact, it should be done with regularity, as opposed to it being a haphazard, uncomfortable discussion. Make it a part of a regular agenda that starts early in the new leader’s tenure.
  • Do you have a pastoral transition plan in place that describes in detail how your church will maintain excellence at the point when the current pastor leaves and a new pastor is called? As discussed earlier, a succession plan must strive to minimize disruptions in ministry and operations before the new leader arrives.

Work with a qualified church attorney

Ideally, the senior pastor initiates the succession plan discussion. However, sometimes the church board makes the first move. Regardless of who initiates, the church should engage a competent attorney with experience representing churches. Along with a strong legal understanding of succession, the attorney should also know how to apply biblical principles to church leadership, governance, and pastoral transition. Prior to hiring, ask the attorney to explain the Bible-based principles that guide his or her understanding of succession planning. Moreover, an attorney with experience in this area should be familiar with the legal parameters that such a plan can (and cannot) include.

Positioned for success

It has often been said that the only certainties in life are death and taxes. In large part, the church has managed to avoid the latter, but the former has had its hand in the demise of too many ministries. Consider what actions you need to take to ensure that your church is best positioned for continued success by having a properly prepared succession plan.

Erika E. Cole is an attorney who works exclusively with churches and is a founding partner of The Law Offices of Erika E. Cole LLC.
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Handling Employee Resignations in Churches: Key Considerations and Best Practices

Understand how to manage church employee resignations with this guide covering resignation timing, retraction rules, employment policies, and board member liability. Ensure clarity and compliance in your church operations.

Richard R. Hammar, Attorney, CPA
Bio

Q: A church employee provided a letter of resignation to our church board. A few days later she changed her mind and asked the board to disregard her letter of resignation. What should we do? When is a resignation effective, and can it later be revoked?

Note the following ten points regarding resignations:

1. Most employees hired for an indefinite term are “at-will” employees who can resign at any time, subject to the conditions summarized below.

2. Employees hired for a specified term may be unable to resign prior to the end of their employment term, and, if they try, they may be subject to damages in a lawsuit brought by their employer. Clearly, this is something to be discussed in advance to avoid wasteful litigation.

3. An at-will employee’s unilateral right to resign may be limited or restricted by an employment contract that provides otherwise.

4. An at-will employee’s unilateral right to resign may be limited or restricted by an employer’s policy manual that provides otherwise. For example, some manuals require a specified number of days of advance notice before a resignation will be effective.

5. If an employee has an unconditional, unrestricted right to resign, his or her resignation is effective whether it is “accepted” or not.

6. It is a good policy for employees to present a resignation in a written, dated, and signed letter that is confirmed in an email.

7. Even if an employee has an unrestricted right to resign, be aware that suddenly walking off the job may impose a burden on an employer that in some cases leads to a negative reference.

8. Some courts have ruled that an employee cannot rescind or retract a letter of resignation. It is entirely up to the employer to decide whether to accept a rescission or retraction. So, employees should assume that a letter of resignation cannot later be rescinded or retracted.

9. Employees who are being investigated for misconduct sometimes resign as a way of preempting the disciplinary process. Like any resignation, such resignations generally are effective immediately and preempt the disciplinary process unless the right to resign is restricted by an employment contract or employee manual. This principle is illustrated by one of the leading cases addressing the discipline of church members. In 1989, the Oklahoma Supreme Court issued a ruling that remains the definitive analysis of church discipline. Guinn v. Church of Christ, 775 P.2d 766 (Okla. 1989).

The court reached the following three conclusions:

The discipline of church members (i.e., persons who have not withdrawn from membership) is a constitutionally protected right of churches.


Discipline of persons who have effectively withdrawn their church membership is not a constitutionally protected activity, and churches that engage in such conduct can be sued under existing theories of tort law.


The constitutional right of a church member to withdraw from church membership is protected by the First Amendment guaranty of religious freedom unless a member has waived that right. One way to do this is by a provision in a church’s bylaws, or other governing document, prohibiting members from resigning their membership when under discipline. This strategy may prevent members from preempting the disciplinary process by resigning their membership.Similarly, an employer may seek to restrict the ability of employees to resign their employment if under investigation or discipline for wrongdoing. While in many cases employers would be pleased to accept the resignation of employees under investigation for wrongdoing, that is not always the case, and so employees should understand that their right to resign may be restricted by an employer policy or contractual term.

10. It is common for church board members to resign their position when they relocate or become incapacitated. However, church bylaws usually do not address when and how such resignations occur. This is an important and frequently overlooked issue, since board members generally remain liable for the actions of the board until their resignation is effective. If the timing of a resignation is ambiguous, then this can expose a former board member to continuing liability. To avoid this, a church’s bylaws should clarify precisely when a board member’s resignation will be effective.
Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
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What if Our Minister Requests a Housing Allowance that Exceeds His Total Salary?

What should churches do if a minister’s housing allowance request exceeds their salary? Find IRS-compliant solutions here.

Vonna Laue, CPA
Bio

Last Reviewed: January 18, 2025

Q: We just hired a pastor, and he is purchasing a new home with a very large down payment. This will make the cost of his housing higher than his salary. How do we handle that?

How Should a Church Allocate a Housing Allowance?

A church should only designate a housing allowance up to the minister’s yearly salary. This assumes the minister qualifies for a housing allowance based on IRS requirements. The allowance must also:
  • Represent compensation for ministerial services.
  • Be used exclusively for housing expenses.
  • Reflect the fair rental value of the home (furnished, plus utilities).

If the minister’s housing expenses exceed their salary, it is their responsibility to cover the difference through other means. However, the church cannot designate a higher allowance in anticipation of additional income earned outside the ministerial role.

Example: Housing Allowance vs. Total Salary

Let’s consider an example:
  • Your minister earns $15,000 annually from your church.
  • He anticipates housing expenses of $17,500 for the year.

The church can only designate up to $15,000 as a housing allowance. Even if the minister earns the additional $2,500 by working a part-time job, the church cannot include this external income in the designated housing allowance. Any additional income will be taxed like other payroll earnings, as it is not tied to the minister’s work at the church.

Key Takeaways
  • The housing allowance must not exceed the minister’s salary from the church.
  • Only income earned through ministerial services qualifies for a housing allowance designation.
  • Additional earnings from non-ministerial jobs cannot be included in the housing allowance.

Additional Resources

For a comprehensive guide to church compensation, consider Church Compensation: From Strategic Plan to Compliance.

FAQs About Clergy Housing Allowance

What is a clergy housing allowance?

A clergy housing allowance is a portion of a minister’s compensation designated for housing expenses, including rent, mortgage, and utilities, that is excluded from taxable income.

Can the housing allowance exceed a minister’s salary?

No, the housing allowance cannot exceed the total salary paid by the church, even if the minister incurs higher housing costs.

What expenses can the housing allowance cover?

Eligible expenses include rent or mortgage payments, utilities, furnishings, and the fair rental value of the home. Non-housing-related expenses do not qualify.

Can additional income from non-church jobs be included in the allowance?

No, only income earned through ministerial services provided to the church can be designated as a housing allowance.

Conclusion

Churches must carefully allocate housing allowances based on the minister’s salary and ensure compliance with IRS guidelines. Additional income earned outside the ministerial role cannot be included in the housing allowance. For further guidance, refer to Church Law & Tax’s resources.
Vonna Laue has worked with ministries and churches for more than 20 years. Vonna was a partner with a national CPA firm serving not-for-profit entities through audit, review, tax, and advisory services. Most recently, she held the role of executive vice president for a Christian ministry that works to enhance trust in the church and ministry community.
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Can Churches Mandate Employee Tithing? Legal Considerations and Guidelines

Learn the legalities of mandatory tithing policies for church employees, supported by Supreme Court rulings. Understand requirements for payroll deductions, verification, and labor law compliance.

Frank Sommerville, Attorney, CPA
Bio

Last Reviewed: January 28, 2025

Q: Is it legal for a church to have a policy that demands or mandatorily requires employees give a portion of their income as a requisite for employment?

Yes, with some caveats.

In Corporation of the Presiding Bishop v. Amos, 483 U.S. 387 (1987), the United States Supreme Court approved the firing of a church employee who failed to maintain a temple recommendation for his local congregation of the Church of Jesus Christ of Latter-day Saints. The local temple could not recommend him for employment unless he was a member in good standing.

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To be in good standing, the local temple requires its members to prove that they have paid their tithes. Since the church employee failed to provide the temple recommendation, he was terminated.

Churches can impose religious requiremens on non-religious employees

The church may impose religious requirements on its employees, even those employees not involved in active practice of the faith.

In the Supreme Court case, the church employee was a janitor in a gymnasium owned and operated by a nonprofit organization associated with the church.

While we’re on the topic of tithing, as more churches go increasingly online with both their tithing and communications efforts, now’s the time to consider cyberliability insurance. Take a look at this helpful article to gain more insight and share with others.

The church may not withhold the tithes from the employee’s pay without written permission from the employee.

Churches can withhold tithes from employee pay

If the employee refuses to consent to the withholding of the tithe, then the employee may be subject to discipline, including termination. Also, if the church withholds the tithes from the employee’s pay, it can only withhold the tithes after the withholding of payroll taxes.

If the church mandates that employees pay tithes, the church must pay the nonexempt employees for the time required to pay the tithes.

The US Department of Labor rules require employers to pay at least one-tenth of an hour for duty time and many state laws require payment of a minimum of two or more hours each time the employer requests the nonexempt employee to perform any task.

Churches can request verification of employee tithes to another church

If the employee is not a member of the employer church, then the church may require the employee to request that the employee’s church provide a certificate to prove that the employee paid tithes to his or her home church.
Frank Sommerville is a both a CPA and attorney, and a longtime Editorial Advisor for Church Law & Tax.
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Automate Financial Tasks

Save time and money with electronic systems.

Tim Samuel, CPA and Church Chief Financial Officer
Bio

Automation eliminates as many manual tasks as possible, reduces human error, and streamlines various processes. To automate a financial task, a treasurer or financial manager identifies repeatable, logical, mundane tasks that are done on a weekly, monthly, or annual basis. Once identified, a financial manager works to find and optimize available technology to help reduce the time it takes to do these tasks.

Recording donations

Simple e-giving systems reduce the time it takes to record donations, and they import directly into a donor management system. This allows both you and your donor to see donation history in real-time. Consider asking donors to set up recurring online gifts, specifically during the summer months, when people go on vacations and giving to the church tends to take a dip.

Pinpointing dips in giving

An automated process can trigger an email to the appropriate church leader when someone stops giving. Then a church leader can call the donor who has stopped giving, and that may lead to an opportunity to minister to that person. Maybe the person lost a job, retired, became upset over a rumor, or is going through some tough financial times.

Reporting budgets

Budget reports can be automated. Most accounting software programs export budget information into Excel. Macros—special instructions containing a number of steps that you set in advance and then have Excel perform for you with one command—can convert your data to a simple email. This can give those who donate, or those who spend, a quick snapshot of what’s left in that project’s budget. With time saved through this system, you now have time to craft thank-you emails or letters that communicate vision and results to the donors.

Paying bills

Rather than paying your electric bill or mortgage with a paper check every month, set up a direct debit, and have the bills emailed to you. This makes it easy to save them electronically. With the time you save, you can explore ways to buy energy in bulk or refinance your mortgage and, subsequently, reduce your electric or mortgage payment.

Approving payments

A paperless audit trail can be implemented with electronic signatures along with pictures of the receipts. Rather than tracking down check signers to sign a paper check, use an electronic-signature check approval system to direct deposit to your vendors and staff or volunteers who need reimbursement.

Automate, but verify

One word of caution: Automation is not “setting it and forgetting it” in regard to the tasks that you automate. Always make time to review the automation.

For help automating systems and choosing appropriate software, see these resources and articles:
Tim Samuel is a CPA and the chief financial officer of Bridgeway Community Church, a nondenominational, multicultural church in Columbia, Maryland, that draws more than 4,000 people each week.
Image: AdobeStock/ wichapon

Leveraging Data for Decision Making in Churches

Learn how churches can improve decision-making and growth by leveraging data for financial reporting and metrics.

Chris Lutes
Bio

Last Reviewed: January 25, 2025

Norwood Davis is the chief financial officer at 12Stone Church—a thriving multicampus congregation in the Atlanta area. In the articles “Follow the Data” and “A Usable Metric for Any Church,” Davis, along with other financial experts, shared insights about collecting and analyzing financial and demographic data. In this article, we asked Davis to share the best ways to use this data for effective reports that help with financial decisions.
12Stone is known as a church that uses dashboard and metrics effectively in financial reports. Why is that?
A few reasons. First, all the time we’re tweaking and adjusting our reports, adding new metrics or taking away metrics that are no longer relevant. We’re constantly trying to improve our reports and reporting.
Second, it’s a team effort. I’m designing a lot of our dashboards and oftentimes my name is on the report, but there are a lot of people involved in gathering, analyzing, reporting, and presenting the data. From time to time, we’ve also brought in outside consultants to help us think about what we could learn from our data and how we could best present it to different groups in the church.
Third, we’re always studying trends analysis and data reporting. We’re learning from other organizations. I serve on the boards of several nonchurch charitable organizations. I look at what data they’re reporting and how they’re reporting it. When I see something that would be helpful for 12Stone, I integrate it into our own metrics and reports.
What should be the key goals or purposes of financial reporting?
There are four purposes. First, reports inform decisions. Unfortunately, reports often become an administrative task—just something churches have always done so they continue to do them. But reports really need to help with decision-making.
Second, financial reports should measure progress. How is your church doing over time? What positive trends do you see?
Third, reports diagnose challenges. When studied over a period of time, metrics can be a significant indicator of where there may be a challenge. When you see a variance from a trend, you can ask questions and diagnose what’s happening.
Fourth, reports help churches celebrate achievement. We all need to capture moments we can celebrate. John Kotter, the author of Leading Change, talks about celebrating short-term wins. But the only way you can know your wins is to have appropriate metrics in place.
What are key characteristics of an effective report?
Accuracy and data integrity. It’s important to have good, accurate information that ties back to auditable processes and systems. For example, we measure giving per person and expense per person. If one of our campus youth ministries is careful about taking attendance on a Wednesday night and another is simply estimating attendance—”It looks like we have 50 this week”—we’re not going to have great comparisons. We have to capture and compare the same data throughout our campuses. In this case, we need accurate numbers for each youth ministry.
Another important aspect of an effective report is context. Don’t just report numbers, but report why the numbers are the way they are. Provide adequate context. As an example, our financial statements show that we generated a significant amount of cash from operations that is more than what we budgeted. We intentionally budgeted less so that we could use that additional revenue to build new campuses. People need to know why there is a difference in our budget compared to our actual cash flow.
How do metrics and dashboards—charts, graphs, and tables—add to a report’s effectiveness?
Think of them as features on a dashboard of a car. A fuel gauge shows us if we have enough gas to get from point A to point B. A lot of cars have navigation systems that give an estimated time of arrival, so we can measure our progress. We have warning lights that tell us there’s a problem.
Financial dashboards and metrics serve a similar purpose. They help us measure progress, provide warnings signs about problems ahead, help diagnose challenges, and give information for making decisions. Metrics help measure what kind of resources are there and how to allocate resources down the road.
What’s an easily avoidable mistake often made when creating reports?
Giving people information they can’t act on. There are different groups that need specific financial information. At 12Stone, these groups are the congregation, staff, leadership team, and governing board. There’s some overlap between what financial information each of these groups need, but generally, there’s different information for different audiences.
Do you have an example?
Going back to the car analogy, if my check engine light comes on, the only decision I have to make is whether or not I get the car serviced. The vehicle doesn’t give me the diagnostic code. It doesn’t tell me if my fuel pump is bad. It just gives me information I can act on, which is to get the vehicle serviced.
To illustrate how this applies to churches, every quarter I make a presentation to our board of directors that includes our debt-to-income ratio. In my church, only the board can make decisions related to debt. So, this board is the right place to discuss debt in detail. We don’t go to our leadership team with this information, with the exception of our senior pastor, who is on this governing board. The members of our leadership team—which is made up of our campus pastors and other ministry leaders—don’t see information about debt levels because there’s nothing they can do about it. They don’t make those decisions.
What about reports given to your congregation?
We report overall contributions to the congregation at an annual meeting. But we always highlight how those contributions fueled our mission, which is to reach the lost, serve the least, and raise up leaders. Financial information gets tied to our mission.
What clutters a report?
Sometimes you can have too many graphs, charts, and tables. It’s really about producing a report that has a good visual representation of what’s happening. Make sure you have enough dashboards to communicate the message that you’re trying to communicate—and to the correct audience. But don’t do so many dashboards that you obscure the underlying data.
What other mistakes do financial managers often make when giving out or presenting reports?
They use finance and accounting jargon unfamiliar to those who receive the report. Financial managers may just breeze through a report without explaining anything. Dashboards, metrics, and reports are about helping churches make better financial decisions. Financial managers need to teach people how to use a report. When we hire new staff members or when current employees get a promotion, we’ll sit down with them and walk them through their financial reports. My church also holds an annual financial luncheon for our staff. It’s not mandatory, but it is an opportunity for them to learn about our financial processes.
What hidden agendas are sometimes tucked inside financial reports?
Some church leaders may use reports to try to generate more revenue or reduce expenses. They use the report to get something or to prove a point.
But I would think reports sometimes need to say, “Wake up! We have a problem here.”
If you have a track record of reporting consistently, transparently, and in a disciplined way, you will be listened to when a problem arises.
How often do you send out reports?
A weekly dashboard with information from the weekend service goes to our management team. Our board is copied on that. Monthly, budget reports—without charts and graphs—go to all of the budget owners as well as our senior leadership team, and a consolidated overall report goes to the board that includes a cover letter with bullet points that explain what’s happening and why. We present the annual report I mentioned to the congregation.
When you send the monthly budget report to, say, the youth pastor, do you only send information related to the youth ministry?
Yes. Our youth pastor is not responsible for revenue. So he would get an expense report. If ministry leaders have multiple departments under them, those different departments would be broken out on the monthly budget report.
Are there tools that can help financial managers generate good reports?
There are some free online tools, such as CapinCrouse’s Church Financial Health Index and the one at ChurchMetrics.com. You can produce reports with Microsoft Excel. For a small amount of money, your church can subscribe as a nonprofit to Microsoft’s Office 365. There are also tools that will cost you quite a bit, like Domo and Tableau. Most churches don’t need to spend a lot. My recommendation is to use a reporting tool that’s free. When that tool no longer meets your needs, explore other options.
(Editor’s Note: The Church Financial Health Index is free to CapinCrouse clients only. Nonclients may purchase an annual subscription to the Index.)

How has effective financial reporting helped your church?
Financial reporting is one of a whole series of leadership tools that have helped us grow. It’s not the sole reason for the growth we’ve experienced, probably not even the primary reason, but it’s certainly been part of the equation that’s helped inform the decisions we’ve made. Financial reporting has been very important in helping us fulfill the mission and the vision that we believe God has given us.
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Three Actions For Protecting Your Church Against A Wildfire

For churches in areas where wildfires are a constant concern, essential preparedness activities can reduce the chaos that comes with a natural disaster.

Jamie D. Aten

Below are three “just-in-time” actions your congregation can take if threatened by an active wildfire.

Don’t attempt these preparedness steps if they might put you and others at risk or go against evacuation notices or orders.

1. Utilize Crisis Communication Strategies

Wildfires can disrupt the ways we communicate. Power sometimes goes out, and cell phone towers can go down. This can make most modern forms of staying in touch with one another difficult. You may have also seen messages coming out of Gatlinburg asking residents in the general area to limit calls for a period of time to emergency calls only.

If you have time prior to the disaster, reach out to your congregation using your normal and most common means of communication with your church members to let them know how they might be able to stay in touch with the church, leadership, and each other.Grab or download the most up-to-date congregation contact list you have. If you don’t have a contact list, you might send an invitation to your members to share via a Google Form (or another service your congregation is familiar with) so they can share their emergency contact information with the church. You might also take this opportunity to ask them for alternative contact information or if they plan to evacuate and to where.

Common crisis communication strategies that can be used before a disaster strikes include:
  • Using a call-down procedure (e.g., activating a “prayer chain”);
  • Text messaging;
  • Text broadcasting;
  • Social media notifications; and
  • An alternate call-in number (e.g., instruct members to call in to a “sister” church in another region who is willing to take down messages)

Don’t just let your congregation know the mediums through which you’ll be communicating, but also let them know how to use the mediums through which you’ll be communicating going forward.

2. Echo Evacuation Messaging

Encourage your congregation and community to follow evacuation notifications being issued by the authorities. Several communities have already begun evacuation messaging as some of the active large fires spread. Though many people are heeding this notification, not all are.

Are there members of your congregation who may not be reachable by local officials or who may be hesitant to follow the direction of local officials? If your church is located in a community where a sense of mistrust of governmental officials or authorities exists, you, the church, sharing the message can make a big difference. Research has shown that vulnerable communities, like minority communities, may be less likely to heed official warnings.

Sometimes who conveys the message is just as important as the message itself. Hearing the evacuation message from you as a church leader can make a big difference in calling people to action. Remember: a trusted message comes from a trusted messenger.

As best as you are able, facilitate transportation to those who need it. For example, maybe you can help connect those who need assistance with relatives or other people in your congregation who might offer transportation. Or maybe you could have a church bus that you could offer to transport people who have limited mobility in the event of an evacuation. If you are aware of local, state, or federal resources for evacuation transportation, you can communicate these resources, too.

3. Minimize Risk

The images of wildfires in Gatlinburg, TN several years ago offer a sobering reminder that sometimes our best efforts are futile in the face of wildfires. Sometimes wildfires are difficult to contain. But there are still some things you can do that have been shown to improve your odds for minimizing risk.

It only takes one burning ember to start a fire, which can spread well ahead of a fire and beyond the direct boundaries of harm’s way. To help reduce the risk posed by burning embers, the Insurance Institute for Business & Home Safety (see DisasterSafety.org for more) suggests taking actions like:
  • Clearing deck and patio furniture;
  • Removing debris (e.g., pine needles);
  • Relocating vehicles away from buildings; and
  • Covering building vents with metal mesh screens.

You may also think about retrieving important documents or possessions that would be hard to replace if destroyed by fire. Similarly, are there certain resources that may be helpful to retrieve so that you are more likely to have them available to facilitate worship or other key ministerial activities or rites once the wildfire is contained.

Finally—and this may go without saying—don’t forget the little things like locking your facility doors and setting the alarm (if you have one) to protect your facility from security threats like looting should your building stay intact.
Dr. Jamie D. Aten is the founder and co-director of the Humanitarian Disaster Institute at Wheaton College, in Illinois. He is also the coauthor of the new Disaster Ministry Handbook . Follow him on Twitter @drjamieaten and jamieaten.com.
Image: AdobeStock/Sergey

Can restricted funds be used for anything but their intended purpose?

Understand the limitations on restricted funds and how to handle donor-restricted gifts within the law.

Michael E. Batts, CPA
Bio

Last Reviewed: January 24, 2025

Q: My church currently has a large surplus in its benevolence budget but a shortfall in its missions budget. The board is planning to transfer a substantial amount from benevolence to missions. But isn’t it illegal to use restricted funds for anything other than their intended purpose?

Churches often face financial challenges, such as surpluses in one budget and shortfalls in another. A common question arises: Can restricted funds be used for anything but their intended purpose? Understanding the limitations on restricted funds is crucial for complying with legal and ethical obligations while maintaining donor trust.

What Does UPMIFA Say About Restricted Funds?

Every state except Pennsylvania has adopted some version of the Uniform Prudent Management of Institutional Funds Act (UPMIFA). This model law addresses various aspects of nonprofit financial management, including the handling of restricted funds. While UPMIFA provides a framework, the law allows states to modify its provisions, resulting in slight variations across jurisdictions.

Under UPMIFA, restricted funds may only be redirected if it is deemed “unlawful, impracticable, impossible to achieve, or wasteful” to fulfill the donor’s restriction. However, proving one of these criteria can be challenging. For instance, while canceling a building project might meet the standard, it is harder to justify redirection from a benevolence fund, as the need for assistance is ongoing.

State-Specific Provisions

Some state versions of UPMIFA differentiate the process for redirecting restricted funds based on the fund’s dollar amount. For certain amounts, a court order may be required. Additionally, other state and federal laws may apply, creating potential legal risks for churches considering such redirections.

Steps for Churches Considering Fund Redirection

If your church is contemplating redirecting restricted funds, take the following precautions:
  1. Evaluate Policy Implications: Consider how redirection could impact member trust and relations. Even if legally permissible, it may not be wise to proceed without thorough evaluation.
  2. Seek Expert Legal Counsel: Obtain a written opinion from an attorney experienced in nonprofit and church law to ensure compliance with UPMIFA and any applicable state or federal regulations.
  3. Communicate Transparently: Clearly explain the reasoning behind any decisions to stakeholders to maintain transparency and trust.

Additional Resources

For a comprehensive discussion of restricted funds and UPMIFA, consult chapters 1, 3, 6, and 10 of Church Finance: The Church Leader’s Guide to Financial Operations.

UPMIFA guidance may vary by state. For detailed legal information, visit the Uniform Law Commission’s UPMIFA page. Additionally, review nonprofit compliance resources from IRS.gov for federal considerations.

FAQ: Limitations on Restricted Funds
  • What are restricted funds?
    Restricted funds are donations or contributions designated by the donor for a specific purpose.
  • Can restricted funds be transferred between budgets?
    Generally, restricted funds cannot be redirected without meeting specific legal criteria under UPMIFA or obtaining court approval.
  • What happens if donor intent cannot be fulfilled?
    In such cases, churches must follow legal processes, which may include seeking court approval to modify the restriction.
  • Why is legal counsel important in handling restricted funds?
    Expert legal advice ensures compliance with applicable laws, minimizing risks and protecting the church’s integrity.
Michael (Mike) E. Batts is a CPA and the managing partner of Batts Morrison Wales & Lee, P.A., an accounting firm dedicated exclusively to serving nonprofit organizations across the United States.
Image: Thomas Barwick | Getty

Transitioning from Business to Church Finance: Lessons and Insights

Learn how transitioning from business to church finance requires new skills, education, and a focus on serving others.

Bobby Ross Jr.
Bio

Last Reviewed: January 25, 2025

Jennifer Neal wanted to succeed—not just in her career, but also as a woman, a mother, and a financial controller at a multibillion-dollar company.

“I was desperately trying to make my mark and have it all,” she said.

But in 2012, her path shifted.

A Divine Nudge Toward Ministry

Her church began searching for a new finance director. Nine people reached out, encouraging her to apply. Ministry work had never been part of her career plans—but Neal felt a spiritual pull.

“It was like Jesus almost taking a two-by-four to my head,” she said. “The Lord was leading me to at least apply.”

After prayer and careful thought, she accepted the role at College Park Church in Indianapolis. Though the job came with a significant pay cut, it better suited her life as a mother of three—and brought new purpose.

“It just gives me a great deal of satisfaction in my position,” she said.

But the shift from corporate to church finance wasn’t easy.

Making the Transition from Business to Ministry

We spoke with church financial experts and editorial advisors to identify key insights for professionals making a similar transition. Here are five crucial things to know:

1. Church Finance Is Not Business as Usual

Switching from the corporate world to a church environment means adjusting your mindset.

“That transition in culture is often underestimated,” said Dan Busby, president emeritus of the Evangelical Council for Financial Accountability.

Elaine Sommerville, a CPA specializing in nonprofits, agreed:

“People often come out of high-level corporate roles where there’s a clear, structured system. They expect churches to run the same way.”

But churches often operate with less structure. Neal had to adapt her expectations and learn to offer what she calls “extravagant grace.”

“You have to be more understanding,” she explained. “That person who missed your expense report deadline may have been up late helping someone through a crisis. And that matters more than my report.”

2. Tax-Exempt Status Brings Complex Rules

Churches follow a unique and highly regulated tax framework.

“You’ve got to learn the tax law structure, employment law structure, and benefits rules specific to ministries,” said Michael Batts, managing partner at a CPA firm serving nonprofits.

Mistakes can have serious consequences.

“In the business world, overpaying someone might mean losing a deduction,” said Frank Sommerville, CPA and attorney. “In a church, it could threaten your tax-exempt status.”

Elaine Sommerville added:

“Many assume nonprofits don’t deal with taxes. But churches are heavily regulated in ways most people don’t realize.”

3. Donations Create Accounting Challenges

Unlike businesses, churches rely on charitable contributions. And those funds often come with strings attached.

“There’s no real comparison in the business world,” Frank Sommerville said. “A donor might give for a building project—or specifically to buy a piano.”

Churches must:
  • Track restricted and unrestricted gifts separately.
  • Ensure funds are spent exactly as intended.
  • Set up proper accounts and flag restrictions upon receipt.

“You need systems in place to prove compliance with donor restrictions,” Sommerville emphasized.

4. Documentation and Internal Controls Matter

Churches must carefully document every financial transaction—not just for legal reasons, but as a matter of integrity.

“We’re handling God’s resources,” said Dan Busby. “We need a higher level of accountability.”

Tim Samuel, CFO at Bridgeway Community Church, trains pastors on this mindset.

“It’s not about trust—it’s about transparency,” said Samuel, who joined ministry finance in 2007 after a career in public accounting. “Every check needs documentation.”

He advises:
  • Require documentation before issuing payments.
  • Track every dollar.
  • Be patient but firm with staff unfamiliar with internal controls.

Many churches lack basic controls, said Elaine Sommerville:

“It’s common to find one person doing everything—receiving donations, writing checks, and reconciling accounts. But true internal control requires separating duties.”

5. Training Is Critical

The nonprofit world has its own rules, and mastering them takes effort.

“It won’t happen casually,” said Michael Batts. “You need to be intentional—talk to professional advisers, read internal policies, and attend training events.”

Neal has embraced this approach. She frequently reads trusted articles and resources to stay sharp.

“I really wanted to be ‘successful’ in the world’s eyes,” she reflected. “But I’ve found a passion for helping further the kingdom of Christ.”

And even though she’s not preaching from the pulpit, she knows her work matters.

“I’m finding my niche—and I’m passionate about equipping others. That’s changed my whole attitude.”

Finance Basics with Vonna

How to Monitor Your Church’s Financial Health

Three indicators you can check throughout the year.

Vonna Laue, CPA
Bio

When I present at church board meetings, board members often ask me, “How can we be sure our church is financially healthy?”

It’s hard to apply the same methods to all churches because each has its own unique circumstances and challenges. The measurements and ratios that could show a warning for one church may not be meaningful to another. However, there are some indicators I always review, no matter what the underlying financial condition of the church. These will prove helpful guides for your church in monitoring financial health throughout the year.

Net Cash Availability

Cash is king. Your church must have enough cash on hand to operate today while also setting aside reserves for future months when giving may go down. A church without necessary reserves will be scrambling to operate in the short term, no matter what its other balances are.

One indicator of this is the Net Cash Availability measure, which is calculated as follows:

“Total Cash and Investments – Adjusted Current Liabilities (Current Liabilities Excluding Amounts Borrowed on a Construction Line of Credit) – Temporarily Restricted Net Assets”

The statement of financial position answers the question, “How much cash do we have?” but it doesn’t answer the question, “Whose cash is it, and how much of it can we spend?” The answers to those questions are typically very different; thus, net cash availability should be one of the most important measures your church leadership monitors. It uses the sum of total cash and investments less certain amounts the church may owe or need to spend for specific purposes due to donor restrictions. It calculates the amount of cash available for other uses, once the church has satisfied its current operating obligations and set aside appropriate funds for projects resulting from donors who have restricted their gifts’ uses.

I like to see that a church has at least one month’s worth of cash expenses on hand. If the amount is below that, it could be a warning: Any negative amount indicates borrowing from temporarily restricted funds and that immediate corrective action is necessary.

Giving Versus Expenses

Another key indicator I look at is trends in giving compared to expenses. The first measure I use is Total Contributions per Giving Unit, which is calculated as:

The ratio of “Total Contributions – Accrual Pledges – Large One-time Gifts” to “Giving Units”

The second measure is Total Cash Expenses per Giving Unit, which is calculated as:

The ratio of “Total Cash Expenses (Expenses – Depreciation Expense)” to “Giving Units”

These measurements use the concept of a giving unit, which is a group of family members (or any recurring supporters of the church) who contribute jointly. This specifically excludes individuals who make smaller, one-time gifts, such as to a short-term missions trip. To identify only the regular recurring giving units, it is necessary to set a minimum dollar threshold: for example, giving units that contribute more than $250 annually.

The power of these measures comes when you compare them to each other. Have you ever wondered what the net position is between total contributions received and the financial cost per giving unit? The comparison takes the net between these two measures and gives the church the information to know whether the cash contributed by the regular givers is enough to cover the cost per giving unit.

When looked at individually, the contribution measure highlights trends in congregational giving habits between years. Keep in mind that during the period of a capital campaign, this figure may be inflated due to an increase in smaller gifts, which are not removed from the calculation.

The cash expense measure also highlights trends in spending practices between years. While the trends do not provide enough information to figure out the cause of over-spending, they do reveal any growing problems.

Measuring Key Resource Outflows

Finally, I know a church will not be healthy if this expense ratio is too high:

The ratio of “Personnel (Salaries + Benefits) + Mandatory Debt Service Payments (Principal + Interest Expense)” to “Total Expenses – Depreciation Expense”

The largest expense on the financial statements of most churches is salaries and benefits. This is understandable, as a church provides services performed by individuals, both paid employees and volunteers. Debt service payments—which are a reduction of a liability and not an expense—represent the second-largest outlay. Together, these items represent a majority of resource outflows from the local church.

So it is vital to continually watch these levels as a percentage of cash expenses. It is also important to promptly follow up on changes in trends to ensure you are continually maximizing your ministry resources.

This ratio, which can be split into two separate pieces, allows your church to look at two of its largest outflows and determine the portion of the operating budget that will be used. A growth cycle can often result in an amount of debt the church anticipates being able to pay off as more people are able and encouraged to attend, yet the church needs to be able to pay the bills and provide the services that will attract new people with the current budget. I get concerned when this combined ratio is not within 40 percent to 70 percent of total cash expenses.

Data to Help You Make Informed Decisions

Monitoring key financial data will help your leadership team assess your church’s financial health, identify areas for improvement, and be good stewards of your resources. The ratios and measures discussed above provide a good start.

Vonna Laue has worked with ministries and churches for more than 20 years. Vonna was a partner with a national CPA firm serving not-for-profit entities through audit, review, tax, and advisory services. Most recently, she held the role of executive vice president for a Christian ministry that works to enhance trust in the church and ministry community.
Image: AdobeStock/John

Responding to the Transgender Bathroom Access Controversy

How church leaders can navigate this still-developing legal issue.

Richard R. Hammar

What Is Gender Identity?

Traditionally, a person’s gender was determined at birth. Today, some individuals assert that their gender identity differs from their biological sex. For instance:
  • A person born biologically male may identify as female.
  • Such individuals are commonly referred to as transgender.
  • Some pursue surgical or hormonal treatments to modify physical traits—others do not.

Federal Guidance on Gender Identity in Schools

On May 13, 2016, the Civil Rights Division of the US Department of Justice (DOJ) issued a letter to schools receiving federal financial assistance under Title IX of the Education Amendments of 1972. Key points include:
  • Schools must provide a safe, nondiscriminatory environment for all students, including transgender students.
  • Failure to comply may lead to the loss of federal funds.

Restroom and Locker Room Access

According to the DOJ:
  • Schools may separate facilities by sex, but must allow access based on gender identity.
  • Transgender students cannot be forced to use facilities inconsistent with their gender identity.
  • Individual-user facilities may be offered—but only voluntarily and equally.

“An educational institution controlled by a religious organization is exempt from Title IX to the extent that compliance would not be consistent with the religious tenets of such organization.” (DOJ Letter, 2016)

How This Affects Churches

Although the DOJ letter does not apply to churches, it raised questions for many church leaders.

Are churches legally required to:
  • Let individuals use restrooms based on gender identity rather than biological sex?
  • Accommodate transgender individuals with surgical or hormonal changes?
  • Assign hotel rooms on church trips based on gender identity?
  • Avoid employment discrimination based on gender identity?

Why the Answers Are Complicated
  1. Courts have not definitively ruled on many of these questions.
  2. The legal landscape is shaped by a patchwork of local, state, and federal laws regarding public accommodations.

Key Considerations for Churches

To evaluate their legal standing, churches must consider:
  1. Are we considered a “place of public accommodation”?
    • Some laws include churches, even without facility rentals.
    • Others exclude churches that limit use to members or religious activities.
  2. Does the law ban discrimination based on gender identity?
  3. Is there a specific exemption for religious institutions?
  4. Are the exemption conditions fully satisfied?
  5. What constitutional protections apply?
  • Churches that restrict access to members only tend to enjoy greater constitutional protections.
  • Churches that rent space to the public for non-religious or revenue-generating events are more likely to be seen as public accommodations.
  • These churches may be subject to nondiscrimination laws, including those related to gender identity.

Tax Exemption Analogy: A Helpful Comparison

Some legal scholars compare public accommodation status to property tax exemption rules:
  • Churches generally lose property tax exemption when renting to outside groups for revenue.
  • Churches that allow free use of space (e.g., as a polling place or for community events) typically retain their exemption.

Implication:

If charging a fee may trigger tax liability, it might also support a classification as a public accommodation. Free use, by contrast, likely does not—but this analogy is not definitive.
It is likely that the courts will conclude that the greatest constitutional protection applies to churches that allow their premises to be used only by members.

Can a church deny membership to a transgender individual?

Supreme Court Precedents Say:
  • Watson v. Jones (1871): Courts cannot review internal church decisions about faith, discipline, or membership.
  • Bouldin v. Alexander (1872): Civil courts have no power to decide who should be a member.
  • Serbian Eastern Orthodox Diocese v. Milivojevich (1976): Churches can create internal tribunals to resolve disputes. Courts must honor those decisions.

These rulings give churches strong protection over discipline of members, but less clarity when it comes to nonmembers.

Final Thoughts for Church Leaders
  • Legal definitions and protections vary by jurisdiction.
  • Churches should regularly review the text of applicable public accommodation laws.
  • Consult qualified legal counsel to assess risk and ensure compliance.

For theological and pastoral perspectives, see Christianity Today’s article
“Understanding the Transgender Phenomenon” by Mark Yarhouse, a leading Christian scholar on gender dysphoria.
Image: getty/Microstock Hub

Six Tips for QuickBooks Success

Six tips for QuickBooks success will help your church get the most out of this powerful software program

Vonna Laue, CPA
Bio

Many churches struggle with how best to record their financial transactions. Even the smallest of churches should get past manually recording financial information. Technology can speed things up and improve accuracy.

There are dozens of software packages, but many have more features than your church may need, can be difficult to use without extensive training, and are often quite expensive. If you want a basic, easy-to-use package at a reasonable price, you may settle on QuickBooks.

Some accountants cringe at the name QuickBooks. However, I believe that if you are aware of the possible shortcomings and create a couple of good processes, you can use this software package successfully within your church.

Six tips for QuickBooks success

Go “Pro.”

I recommend getting the Pro version of QuickBooks. There is little cost difference and the ability to export reports to a spreadsheet can be very useful for identifying trends and informing leaders.

Maintain a simple chart of accounts.

Only set up accounts you need and only add ones as you find it necessary. If you have used the program for a while, consider whether you should delete or merge any accounts.

Use class tracking for departmental and restricted activity.

This will minimize the number of revenue and expense accounts required and allow you to generate financial statements for individual ministry leaders and provide a good method for tracking donor-restricted activity.

Set a monthly closing date.

This helps prevent errors and minimizes the concerns some accountants have with the ability to change transactions easily in QuickBooks. It is not a fail-safe control, but it is helpful. Bank reconciliations are easily performed in QuickBooks. Setting the closing date should be done each month once the reconciliations are complete. To increase security, also use the password feature.

Turn on the audit trail.

A QuickBooks report can provide necessary information if you ever need to determine how a transaction was changed or which user performed a certain action. This helps bolster financial accountability.

Manage each new year well.

This is my favorite tip. Create a new income account called “Beginning Balance” (or something else recognizable). It allows you to carry over ending balances to the next year. You can record an entry as of January 1 each year crediting this income account for each class that has a balance to carry forward. The offsetting debit is also to this account, but in a class such as general, operations, or administration. The result is a net $0 on the profit and loss, but it shows the beginning balance at the top of the revenue section for each profit and loss by class, resulting in a true ending balance throughout the year. This is just a once-a-year entry, with no reversal required.

Remember, QuickBooks is a general ledger package. I believe it works best when that is all it is used for. You may consider a donor software solution or a church data management program to use in conjunction with QuickBooks.

Please be aware that I am neither endorsing nor encouraging the use of a particular program. I simply recognize the need for a low-cost, high-functioning option and many ministries may use QuickBooks to meet that need.
Vonna Laue has worked with ministries and churches for more than 20 years. Vonna was a partner with a national CPA firm serving not-for-profit entities through audit, review, tax, and advisory services. Most recently, she held the role of executive vice president for a Christian ministry that works to enhance trust in the church and ministry community.
Image: Adobe/touseef

Six Questions to Ask When Choosing a Church Management System

Six questions every church should ask when thinking about buying a church management system.

Justin Deeter

Last Reviewed: July 30, 2024

A Church Management System (CMS) is the administrative hub of a church. It stores pertinent information, including membership data, attendance trends, group health, and giving records. Today, there are more options than ever for church leaders to choose from. Here are six questions to ask when looking for a Church Management System for your church.

1. Is It Cloud Ready?

When choosing a CMS, the ability to have your database in the cloud is an important feature to consider. Without cloud services, you can only access your CMS at the physical site of the church. A cloud-based CMS allows you to put information in the hands of key leaders whether they are on site at the church, at home, or half-way around the world.

2. Is It Mobile Ready?

Ask if the CMS has mobile apps developed that are actively supported. Apps allow church leaders to reach into their pockets and with a few taps get the data that they need.

3. Is It User Friendly?

Is the interface cumbersome and difficult, confusing and overwhelming? What about frustrating and off-putting? Many companies allow you to trial their apps and programs for a period of time, which allows you to assess whether the CMS is user-friendly for your volunteers and leaders.

4. Is It Full of Features?

What are your needs as a church? Find a CMS that matches your church’s needs, but also one that your church can grow into as well. Does the developer regularly update the apps with new features? Do you need a CMS that manages group communication and attendance? What about children’s check-in? Online giving? Know the features you need before you go CMS shopping.

5. Is It Reasonably Priced?

An expensive CMS that is used is better than a cheap CMS that isn’t used. Check the pricing structure of each CMS you are considering. Many companies now offer a monthly service fee, which allows you to jump into the CMS with minimal upfront investment. In addition, most developers offer a scalable pricing model depending on the volume of your church’s needs.

6. Is It Actively Supported?

If you have problems with the CMS, how will those problems be fixed? How is their customer support? Does the developer offer any types of training that will help you educate staff and volunteers on how to use it? Everyone encounters snags at some point. When you do, you’ll want a company that’s quick to respond and help you in your moment of need.

Justin Deeter is the founding and lead pastor of Redemption Church in Wilson, North Carolina. He was formerly senior pastor of Forest Hills Baptist Church in Wilson, North Carolina. Find him at JustinDeeter.com and @JustinDeeter.

For information on church IT strategies and solutions, check out the latest version of Church IT by Nick B. Nicholaou.
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