Tax-Exempt Recognition • Embracing Seasoned Leaders • Flu Shots: Management Roundup
Trends, tips, ideas, and stats to help church leaders manage well this week.
Tax-Exempt Recognition • Embracing Seasoned Leaders • Flu Shots: Management Roundup

1. Must churches file for recognition of tax-exempt status? “Most organizations seeking recognition of exemption from federal income tax must file an application with the IRS. This is done either on IRS Form 1023 or 1024, depending on the nature of the applicant. Churches, their integrated auxiliaries, and conventions or associations of churches are exempted by law from payment of federal income tax and therefore they are not required to file an application with the IRS. Such organizations nevertheless may find it advantageous to obtain IRS recognition of exempt status since this would avoid the need of substantiating their tax-exempt status each time the IRS questions the deductibility of contributions made by a member or adherent” (“Application for Recognition of Tax-Exempt Status," by Richard R. Hammar, Pastor, Church & Law, Volume 2: Church Property & Administration).

2. Wise church leaders seek out seasoned leaders. “As church leaders, we must be open to learning from godly older women. We need to learn to cherish the Verlenes in our churches because they can impart wisdom from generation to generation. If we want to be wise leaders, we must go to those who have gained wisdom by following God for a lifetime” (“We Need the Wisdom of Seasoned Leaders,” by Saleama A. Ruvalcaba,

3. Can a team improve through over-communication? “Here is one way to help increase team consistency: Over-communicate. When leading a team, I’m not sure that it’s possible to communicate too much. I’m sure that it is, but far too many of us woefully under-communicate that an increase in our communication would be welcomed. But, when we communicate with our teams we are setting expectations. And the more that they hear from us the more likely we are to adequately shape the culture and that leads to consistency and excellence” (“5 Hacks to Increase Your Team’s Consistency,” by Tim Parsons,

4. Cultivate creativity by making your team a little uncomfortable. “Fostering creativity is a priority for many companies, but there’s an often-overlooked strategy for doing it: creative discomfort. Whether it’s by setting big goals or discarding your standard teams for flexible collaboration, putting your employees a little on edge can break them out of their normal thought patterns and encourage original thinking. But it’s important not to cross the line into making them too uncomfortable—or afraid. Make sure your employees know what’s expected of them. And make sure to review your plan for creative discomfort after your team has tried it” (“The Most Overlooked Way of Stimulating Team Creativity,” by Jake Levirne,

5. Forecasting this year’s flu season. “More employers will help workers get flu shots this fall, offering them at work or at nearby facilities. Flu season begins October 1. The vaccine takes two weeks to kick in, meaning that now is the time to get immunized. Every year in the US, the flu hits between 5 percent and 20 percent of the population, causing millions of lost workdays and costing employers $77 million in lost output … good reasons to invest in the shot” (September 4, 2015, Kiplinger Letter).

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is published with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


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