5 Strategies for Extending Church Invitations

by Mark MacDonald

Pastors all over the world have read the Scripture where Christ talks in a parable about the Kingdom of heaven. He describes the reigning ruler who throws a wedding party for his son. We’ve all been there, haven’t we? We’ve prepared all the details and then we wonder how many will be able to come.

People are busy. We all have lives that are heavily involved.

The parable continues with the worst-case scenario possible. No one shows up. This is a disaster. The story goes on with repeated efforts to bring people to the banquet table. And then the monarch utters the memorable words, “Go into the highways and byways and compel them to come in.” And it works.

But how does this play out today?

We live in a busy world. There’s the desire to play golf on Sunday; the best news shows are on during “church” times, and then there’s the passion for just one day of the week to sleep in. We also have busy, important jobs; lawns needing mowing; e-mails that have piled up; and I won’t mention the Twitter feed that hasn’t been reviewed for days.

With all these demands on their time, why on earth would people want to go to church, let alone your church? Quite frankly, it’s an hour (or more) out of the week that is hard to give up. I hope I’m not convincing any pastors reading this to stay at home, although it may just be tempting.

Here are some lessons that can be learned from the parable in Matthew 22 – except I’m going to tell the story in simple, modern language. Because, as with all Scripture, it’s as relevant today as it was when written.

Once upon a time (this is the way we start stories that have a deeper meaning, right?), there lived a man named Pastor King. For several months, he looked forward to a very special event that was coming up in his church.

1. Make sure you have an event worthy of transporting people out of their busy lives. Remember, it doesn’t have to be on Sunday or even involve pews or praise choruses. In fact, you’ll be surprised how many unchurched people want to help in the community or build a missionary’s home. Some of the best “outreach” work that a church does happens outside of the building – or in your gym or multipurpose room.

The pastor spent a lot of time and effort preparing every detail of his event. He knew that everyone would enjoy it. So, he invited people that he thought would come. And it was a disaster. No one had time.

2. Everyone is busy, so don’t even expect that your own congregation will show up for your event. And even worse, don’t go out and try to get other “churched” people to switch to your church (just to fill seats). It’s not always the “expected people” that God wants at the bash. Identify your church’s strengths and then pray about who God wants you to minister to.

The best food was prepared and ready to be consumed. …


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Avoidable Mistakes in Church Building and Remodeling

by Paul F. Spite

It all seemed so cut and dried at the beginning. In fact, it seemed miraculous.

Building a new facility for the church body had seemed impossible. The normal methods and costs associated with such a project had initially seemed so intimidating. Then the committee members came up with bargains, ideas and shortcuts that would reduce the time, expenses, and legalities normally endured in physical expansion. You supported the decision to go ahead, even though it all seemed too good to be true.

It was.

Nowadays, frustration has mostly replaced optimism. The bargains that were promised have mostly evaporated. Attempting to bypass regulations has only succeeded in alienating the regulatory agencies responsible for the oversight of your project. Cost overruns have been forcing compromises in the scope of the project in order to stay within the approved budget.

Speaking of which, the monies that were promised for the building fund are not coming in as quickly as needed. The congregation is unhappy with the minister because project management responsibilities are interfering with his ability to pastor. He is not exactly happy either, given the difference between the time and money most of the congregation could contribute versus what is really being given. What went wrong?

What follows is a limited synopsis of a new resource from AFD Consulting. Written for pastors and building committees, it is entitled, Avoidable Mistakes in Church Building and Remodeling. It’s designed to help churches become aware of many potential bargains and shortcuts offered during the process of physical expansion. It should assist churches in realizing some of the benefits of these, while avoiding the many pitfalls that come with them. The intent is to prevent the work of the spiritual church from degenerating into the building of the physical church.

Pinpointing the Problem

The very first mistake that should be avoided is placing our goals and desires ahead of the will of God. If that occurs, we have no promise or assurance of God’s blessing on our efforts. The work of God’s church is supposed to be ministering to the temporal and eternal needs of those around us. The only real purpose of building should be to enhance our ability to fulfill the commandments the church has been given regarding those needs. It’s wise to examine ourselves as a church body in at least three ways before we pour time, energy and resources into building projects which might have no real relevance to our lack of growth.

The first area of examination is my personal ministry to God. Do I put His desires ahead of my own? Does His need for an eternal bride override my need for success in the eyes of this world? Do I take more pleasure in being in His presence and immersing myself in His Word than I do in any other type of entertainment? Does His approval mean more to me than that of anyone else? Do I seek the kingdom of God with more fervor than the acquisition of temporal possessions? Do the things that break the heart of God, break mine? Most important, am I willing to humble myself before His glory to obtain His blessings and healing for what ails my world, my church, my family and my life? The Great Physician makes house calls, but only for those who admit they are sick and call for help.

The second area of examination involves whether the body is fulfilling the commandment to love our neighbors. A ministry of love to others takes time and involves risk. When was the last time we opened our arms, our hearts, our schedules, or our pocketbooks to someone who could not possibly give anything back? How recently have we risked loving beyond reason and then being rejected, hurt and betrayed? Our Master did, just after He said, “Follow me!”

The third area of examination involves our ministry to one another. The love we show toward our brothers and sisters in Christ is what will really draw the lost to our churches. It’s the unusual that attracts attention. That’s why we should support one another in our ministries, work hard to spend time in fellowship, and keep so much of our focus on God that we fail to notice each other’s faults and failures.

Pruning is the business of the gardener alone, not the branches. There is strength only in unity. That need for unity might require subordinating our desires to those of our brother or sister. That submission is a pretty classic definition of love.

This examination of our ministries is necessary to ensure that our effort of physical expansion is worthwhile. Unless God builds the church, they that labor, do so in vain. Church growth does not occur because of larger facilities, but rather the opposite. Growth occurs as a result of the development of relationships between other members, those who are lost, our God, and ourselves.

God repeatedly expressed His desire to be worshipped, not in buildings, but in obedience, in spirit, and in truth. If working to fulfill His will is not the motivation behind our building programs, all we’ll accomplish will be the creation of newer and better clubhouses.


There’s no substitute for preparation before the launching of a project. Any craftsman, cook or worker assigned to a multi-step task can testify to that truth. The proper materials and tools must be on hand before the work is started. Missing ingredients make following a recipe difficult. Likewise, winging the expansion of churches results in disastrous building projects.

It’s wise to ascertain what steps and decisions will have to be made before starting out. All the costs of a project are not financial. The project will take its toll in stress, disappointment and frustration as well. Decisions will have to be made, from finalizing a budget to picking styles of door knobs. It’s prudent to anticipate these decisions and have a procedure for finalizing them set in place before they become of enough concern to turn the attention of the church to the building program instead of its ministries.

There’s a point in a project at which haste is important, but not in the preparation stage. Failure to properly investigate a site is usually costly. Discounting the value of what professional expertise can bring to your project should be done only after an informed discussion. Making sure there are enough financial resources available beforehand is Biblical wisdom and admonition. Before any attempt is made to launch a project, make sure the support of the people is behind the leadership.

Dragging a few sheep isn’t the same as having the flock following the shepherd. When those who love God have given sacrificially to His work, it’s imperative that those funds be used for that work. The only proper purpose for building is the betterment or addition of ministries that the church provides. The creation of a means of salvation was the primary calling of Jesus Christ. The meeting of the physical needs He encountered was His secondary work.

Fixing the social ailments of His community was of little importance, as evidenced by His words, “The poor, you have with you always.” Our priorities, especially when spending His resources, should be lined up with His priorities.

It’s important to determine beforehand exactly how much seating should be planned for, and why. Building either too large or too small can harm the church body. Growth occurs partly as a result of the way the leadership governs the church, and it occurs in stages. It can be, and often is, inhibited by crowding beyond a certain percentage of occupancy. A number of emerging societal trends are making it difficult to accurately anticipate growth. The best solution to finding the correct seating number seems to involve taking all the factors into consideration, including the budget, making the best guess possible, and then designing the facility with enough flexibility to permit necessary changes.

For the sake of the next generation, planning should consider the decades ahead, before designing for the present. This requires an analysis of the human and material resources God has blessed the church with. It’s surely His way of preparing the church for the work to which it has been called.

It also requires an honest appraisal of who the church really is and wants to become. Then, a master plan can be developed that fits and prepares for the ministries the church will be offering in its future. That plan will influence all of the present decisions involving current needs. In essence, an upcoming project is then treated as the first phase of a long-term plan for growth. That plan also matches facility growth to the growth of ministries as well as financial and numerical growth.

Guiding Concepts

As a church approaches the actual design of a facility, there are a few guiding principles that are worth incorporating. These are not as tangible as space needs, and they might be of little or no importance to most congregations. Nonetheless, in choosing to discuss these, a great deal can be learned about the attitude of the church toward worship and other functions of the assembly. Incorporation of these principles, when possible, will not create a financial burden, but will greatly enhance the spaces under consideration. They are as follows:

  • An inviting facility is one that has characteristics designed in to make members and visitors both feel welcome and at home.
  • Flexibility is the art of designing a building in such a way that it will not inhibit the performance of effective ministries, now or in the future.
  • Relationship between people is the glue that holds the church body together. The design of the facility can enhance or inhibit the ability of the users to visit and interact.
  • Electronics have become the primary medium through which the message of the church is delivered. Available and emerging technology should be considered for inclusion into the design.
  • If possible, the experience of worship should involve the physical senses, as well as the heart.
  • As members of our society demand and receive more and more personal space and identity, should this trend be encouraged or discouraged when planning church facility expansions?
  • Co-planning should occur as ministry leaders prepare growth strategies to be launched as better facilities become available.
  • The purchase of expertise can be both enjoyable and beneficial to the church as the complexity of projects continues to increase.
  • Paying careful attention to group dynamics can enable using the negative aspects and natural disruption inherent in building projects to restructure existing ministries, establish and cultivate new leadership, and effectively create a new church with a new base of founding members.
  • A careful plan should be laid out on how to best use volunteer help, should it become offered.
  • Motivating church members to sacrificially give is the surest path to financing a project. It results in blessings for the church and for those who are giving of themselves.


Many mistakes are made in planning and executing the first phase of facility expansions. Most of these, given enough time, can be recovered from. They are nonetheless painful.

Although traditional and desirable, the creation of space considered sacred and set aside for one use only seems to be a mistake best avoided. The creation of spaces used solely for worship tends to relegate the occurrence of worship to these spaces alone. Stewardship principles would seem to dictate that more is better than less in the use of resources given to God for use in His ministries. Therefore, it would seem that the more ministries that can be supported by space built with such resources, the better the church can fulfill its commission to minister to the needs of those around it. Especially if the creation of multi-use space makes the housing of all of the church’s ministries possible while reserving some spaces for single sacred functions means that some ministries will have no space and must be abandoned. Although there are attendant logistical, manpower,and storage problems inherent in the use of multi-purpose spaces, these are easily handled.

Not so easy to handle are the many rules and regulations that govern the creation or expansion of spaces for public use. Deciding that the church is above these restrictions will only lead to problems. While the ministries of the church might be constitutionally protected from the control of the government, the safety of the people using the church’s facilities is very much within the jurisdiction of the state. Submission, to those who have authority over us, is commanded by God.

Seeking ways to circumvent that authority dishonors the church in His sight and that of men.

The process of renovating a facility can also be fraught with costly errors. A decision will have to be made as to whether including an architect is necessary or cost-effective. If historic preservation funding is available and applicable to the project, will what is lost by accepting the funding be worth the gain? Volunteer labor might wind up costing more than the anticipated savings. Deciding to postpone certain renovation expenses can lead to very costly deterioration. Unforeseen costs of renovation will also impact the decision to upgrade a facility when such costs as the temporary rental of another facility find their way into the budget.

There are many small decisions that must be made in every project. Some may seem petty, but can’t be ignored. These include an analysis of the site for potential problems or concerns.

Requirements for parking areas, and the materials required for these, are contained within local zoning laws. Small items to be considered in the design of the facility, such as space for coat racks, will determine whether the building truly meets the needs of the users upon its completion. Even the choice of finishes for the walls, ceilings, and floors will determine the level of enjoyment of future inhabitants.

When it comes to considering costs, the most critical decision will be whether to build more square footage with a more economical level of finishes or to build less of a facility, but finish it as ultimately desired.

Sound advice should always be sought and heeded. Problems with sound occur first in failing to control the transmission of noise between spaces. They continue with the inability to control reverberation. These problems are sometimes worsened by the installation of an inadequate, cobbled together, or poorly designed sound system. Any one of these problems, much less all of them together, can negate the purpose of a project. How can the Word be ministered if the speech can’t be comprehended?

Money Matters

Funding a project is easily the most daunting and dangerous aspect of building expansions. It should come as no surprise that many mistakes are made in this area.

The first of these mistakes is made when the church exits the ministry and goes into business. Too many fundraisers make it difficult for the community to believe that the focus of the church is ministry to the needs of others. The effort to raise funds turns us toward self-sufficiency and away from dependence upon God to supply, much less determine our needs. Our business endeavors can also anger those companies in our communities that must compete against us, handicapped by having to pay taxes. Raising money can easily become a substitute for the work to which we have actually been called. If not carefully handled, the building of larger and better facilities can become the primary work of the church.

There are alternate approaches to funding growth that should be at least considered, even if they are discarded afterwards. The most scriptural is informing God of the need and waiting for Him to supply it by moving upon the hearts and minds of men. Another is for churches that are currently debt-free and expecting to grow in the future to begin making monthly mortgage payments to an interest bearing account. If the need for growth does not occur, the money can be sent to another congregation that has the need, but not the finances. Property and buildings can be designed to produce an income stream through rental to others. A final, interesting, and very Biblical way to fund growth is to continually split off and support daughter works until they can stand on their own financially. This is not popular in a society that judges the success of a church by the size of its congregation rather than its success in reaching the lost with the gospel.

The scriptures admonish us that we should count all of the costs before beginning a building project. The key to doing this successfully is to realize that there is a vast difference between the cost of a building and the cost of a project. Land costs, financing costs, regulatory fees, engineering, systems, landscaping, insurance, sound systems and other expenses can take churches by surprise. This is especially true when the budget was formed on the basis of a projected square foot cost for a particular building type.

Seeking the lowest possible price on every conceivable service and material that makes up a project seems initially to represent good stewardship. More often, it is also a recipe for disaster. It’s even worse when budgets are formed based upon the low end of estimate ranges, on donated materials, on free land, volunteer labor, and bargains. It can be guaranteed that the church will not settle for the quality level of labor or material that is represented by the lowest end of an estimated cost range. Free materials are usually worth what was paid for them. Verbal promises of bargain prices rarely materialize when the time comes to actually acquire the materials. Free land is usually undesirable for use by the donor and often for reasons which require heavy expenditure to overcome.

Finally, projects tend to expand in scope when probable bargains seem to have made more space affordable than expected. It is then difficult to cut back in scope in the middle of construction, when problems mentioned earlier begin to create financial constraints.

Making decisions that allow the church to just get by for now can be either beneficial or detrimental to a project. In areas such as room finishes, choosing cheaper materials with a shorter life expectancy in order to build more space makes sense. Installing inadequate equipment, such as HVAC units or sound system components, doesn’t make sense. If people are uncomfortable or can’t understand what’s being taught, changes will be made in short order. When that occurs, the initial expense of the inadequate systems will have been wasted. When choosing to compromise on quality on any part of a project, a realistic appraisal of the future ramifications should be made before a decision is made.

Package deals, design / build services, and turnkey projects are all offered to minimize the difficulties faced by churches striving to improve their facilities. All have some degree of value, and all have inherent flaws. These include the loss of the check-and-balance system in a traditional building process, as well as the loss of truly competitive bidding by subcontractors. It’s also difficult to ascertain the true cost of each component of the package. Nonetheless, the difficulties of these building processes can be overcome. If used carefully, package deals can be a real asset to churches.

Free or low-cost land can be a real blessing or a real problem to a church. Refusing an offer can be insulting to the donor and probably shouldn’t be done unless an obvious liability would transfer with the land. Then, if the land can’t be used directly by the church, it can always be sold to raise building funds. Any land purchase or acceptance is best done only after a thorough investigation of the property, its history, and its suitability for your intended purpose. Expenses necessary to make it really usable — such as culverts, drainage, etc. — should be added to the land costs when comparing and evaluating different site options.

Low-cost building shells are also an attractive concept that many churches consider in order to get a project quickly under roof. Metal buildings and pole buildings are prime examples of these structures. This are fine as long as the church doesn’t mind worshipping in a metal building or a pole barn. If that’s a problem, the cost of disguising the basic construction, and often being required to upgrade the building to meet minimum code requirements for assembly buildings, will change the price tag. Even so, low-cost pre-engineered shells also carry an inherent value in a savings of time that impacts financing costs, rental costs of intermediate facilities, and quicker occupancy, permitting the launching of church and ministry growth programs.

The easiest way to save money on a church project often seems to be the use of volunteer labor.

While this has value in leadership training and in fellowship, it rarely has long-term monetary value. Pastors can either minister to their congregations or manage construction projects, but not do both jobs at once. At least, not well. Asking tradesmen that are a part of the congregation to donate their labor and expertise is both insulting and punishes them for their loyal membership and support. Inexperienced workers can cost the church in accidents, damaged materials or equipment, slowing other trades, delaying project completion, and in the destruction of camaraderie if time isn’t evenly donated. If a construction loan has been obtained, payment of interest begins after the first draw against the loan. Any delay after that point by volunteer labor has a direct monetary cost. For these, and many other reasons, it’s best to decide beforehand to limit the use of volunteer help to tasks that are safe, independent of other trades, and enjoyable.

In Conclusion

The purpose of this work wasn’t meant to be overly critical or focus entirely on the negative. The subject matter just makes it seem that way. The purpose was to illuminate the path on which the race is being run. We rarely stumble over obstacles we see coming. Indeed, once seen, stumbling blocks over which others have tripped can become our starting blocks. The majority of pastors and building committees, despite a few mistakes, tend to complete projects well. They simply get up, dust themselves off, and keep running — a little more cautiously and a little more wisely, but looking ahead to a glorious finish.

# # #

Paul F. Spite is the principal of AFD Consulting in Cookeville, Tenn. He can be reached by e-mail or by calling 877.864.5734 or 931.528.4083.

2 Elders Resign at Coral Ridge Presbyterian


Though the Rev. Tullian Tchividjian was retained as senior pastor at the influential Coral Ridge Presbyterian in South Florida, a large contingent is upset, signified by the recent resignation of two elders.

The two have accused Tchividjian and his officers of retaliating against members who tried to have him fired, criticisms that he and other officials have denied. An effort to oust Tchividjian failed.

Tchividijian was officially called as the senior pastor earlier this year to succeed the outspoken conservative James D. Kennedy, who was very traditional in leadership and worship philosophy. Tchividjian seems to have a more modern approach, which has ruffled feathers in the church. Tchividjian is the grandson of famed evangelist the Rev. Billy Graham.

For more, visit the source.


Miami Herald: 2 Coral Ridge Presbyterian Church Elders Resign

Related Content:

Coral Ridge Presbyterian, Tchividjian Battle Internal Conflict

Billy Graham’s Grandson Takes Over at Fla. Megachurch

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April 15th has come and gone but its never to

by Attorney David C. Gibbs, Jr.

By Attorney David C. Gibbs, Jr.

During this time of year, many people breathe a sign of relief
and determine not to think about the IRS until next April. This is
understandable given the confusion and frustration that often surrounds this
area of law, but this is the time to make certain that personal and church
procedures are in place to prepare appropriately for next year’s tax filings.

1. Can a church “help” a minister by paying all or part of his
self-employment taxes?

Yes! Due to the fact that a minister must bear the entire 15.3%
self-employment tax burden himself, some churches have elected to pay a portion
or all of this tax liability.

Remember that any amount paid to a minister to help defray the higher
self-employment tax must be reported as additional income on any
quarterly filings with the IRS and on the pastor’s W-2 Form.

2. How should a minister’s parsonage or housing allowance be set up?

A housing allowance is a designated portion of the salary or
compensation package to which a minister can be entitled, free of income
taxes. However, it must be included with the amounts by which
calculations are made for Social Security or Self-Employment Tax purposes unless
the minister has previously been exempted from Social Security by a timely
filing of Form 4361 with the IRS. The housing allowance can apply to a
parsonage, rental home or apartment, or personal residence that is owned by the

The gross income excluded is the smallest of the following:

1. The amount designated by the church;

2. The amount actually used to provide a home; or

3. The fair rental value of the home, including furnishings, utilities,
garage, etc.

The pastor may still deduct the mortgage interest and real estate taxes on
Schedule A, even though all or part of the mortgage is paid with funds received
through a tax-free rental or housing allowance.

If the pastor owns his home, the housing allowance exclusion can take into
account the following expenses:

1. The down payment;

2. Mortgage payment to purchase or improve the home;

3. Real estate taxes;

4. Utilities (gas, electric, garbage, water, lawn maintenance, local phone
charges, etc.);

5. Property insurance;

6. Purchase and repair of furnishings and appliances;

7. Home repair and remodeling;

8. Homeowners association dues, if any;

9. Yard maintenance and improvements; and

10. Home maintenance items (light bulbs, household cleaners, pest control,

It is mandatory that a housing allowance be approved in advance of the need
because it is not retroactive! It is only effective from the approval date forward.
Any excess housing allowance must be listed as “excess housing
allowance” on line 21 of Form 1040.

Currently, the Ninth Circuit of the United States Court of Appeals is
considering the case of Warren v. Commissioner of the Internal Revenue
. (The Ninth Circuit covers Alaska, Arizona, California, Hawaii,
Idaho, Montana, Nevada, Oregon and Washington.) The United States Tax Court
found in favor of Pastor Warren, who argued that the parsonage allowance statute
allows for actual housing expenses, if such actual expenses are greater than the
fair rental value of the home. The IRS, however, argued that the parsonage
allowance exclusion must be limited to the fair rental value of the home, plus
the actual expenses of utilities. When the IRS lost, it appealed to the Ninth
Circuit. Now, although neither Pastor Warren nor the IRS has challenged the
constitutionality of the statute, the court itself has hired a law professor to
provide the court with an analysis of whether the parsonage allowance violates
the Establishment Clause. The ultimate decision could affect every pastor’s
housing allowance.

3. Is the housing allowance available to retired ministers?

Yes! A retired minister may exclude from gross income the rental value of a
residence (plus utilities) furnished by the church as a part of his compensation
for past services, or the portion of his pension that was designated as a
housing allowance. In other words, the church can designate a part of the
pension it pays a pastor as a rental or housing allowance. This portion would be
excluded from both income tax and self-employment taxes.

IRS Publication 517 states that in the event of the death of the minister,
the church can continue the pension to the spouse, but the rental or housing
allowance would no longer be applicable. The entire pension would then be
subject to income taxes.

4. What is the best way to make a Christian school that is part of a
church ministry qualify as a 501(c)(3)?

If the school is a ministry of the church, the school should use the church’s
FEIN number on its checking accounts and on its payroll reporting forms to the

If the school uses a different FEIN than the church, the IRS will consider it
a separate entity, and the school would have to file the IRS Form 1023 to obtain
its own 501(c)(3) status.

5. Can church schools consider their teaching staff self-employed (1099

If the school determines the hours of work and the curriculum, and provides
the materials with which the teacher works, the teacher cannot be considered a
self-employed person. Self-employed persons set their own hours and usually work
for more than one entity in their field of expertise. Generally, church-school
staff should be considered employees with full withholding as applicable, and
given W-2 forms.

6. What benefits can be given to teacher volunteers and/or
monitor/supervisor volunteers in a Christian school?

Volunteers by law must be paid nothing in wages, compensation or
benefits. They can only be reimbursed for out-of-pocket expenses, such as
travel. If a church gives them anything, including free tuition for their
children, it has thereby just converted them to paid staff. Therefore, the rules
regarding minimum wages, tax withholding and so on must be adhered to for that

7. Can a church or Christian school that is a ministry of a church sell
property at a discount to its minister?

If a church elects to give or sell church property for less than its fair
market value, it must include on the W-2 Form the excess of the property’s fair
market value over the discounted or bargain sale price.

EXAMPLE: A church owns a parsonage that has a fair market value of $80,000.
The church sells the parsonage to the pastor for $40,000. The church must
reflect an additional $40,000 in income on the pastor’s W-2 form for the year
the parsonage was sold.

8. How can we best handle donations of non-cash property?

The charitable contribution substantiation rules in respect to non-cash
contributions are as follows:

1. Individual contributions of non-cash property valued at less than $500
will not be allowed a tax deduction unless the church gives the donor a receipt
on the church letterhead describing the donated item or items, the date of
receipt, and the name of the donor. No value should be attached to the
donated items by the church. The donor will attach a copy of the church letter
to his/her tax return, claiming a monetary amount on Schedule A of the 1040
form. The letter must also include the No Tangible Benefit Statement.

2. Individual contributions of non-cash property valued at $500 to $5,000
will not be allowed unless the donor fills out Section A, Parts I and II
of IRS Form 8283. The church will give the donor a receipt on the church
letterhead describing the donated item(s), the date of receipt, and the name of
the donor. Again, no value should be attached to the donated items by
the church
. The No Tangible Benefit Statement* must also be a part of the
letter or receipt. The donor will attach the church letter and Form 8283 to his
1040 tax form, claiming a monetary amount for the donation on Schedule A of the

3. Individual contributions of $5,000 or more non-cash property will not be
allowed unless the donor receives a receipt on church letterhead (as in 1
and 2 above). In addition, the donor must obtain an appraisal of the
donated property by a qualified appraiser, and complete a qualified appraisal
summary on the back of the Form 8283. The donor will complete Section B,
Parts I and II of Form 8283. The appraiser will complete Section B, Part
I, Line 5(C), and Part III of the 8283. The church will complete Section
B, Part IV of Form 8283. Again, the church should make no judgment as to the
value of the donated property since the church is not a qualified appraiser.

The No Tangible Benefit Statement reads as follows:

goods or services have been provided in exchange for your contribution. The
benefit to you consists solely of what the IRS considers ‘intangible religious
benefits.’ “

Attorney David C. Gibbs, Jr., represents the Christian Law Association, a
ministry of helps to Bible-believing churches and Christians. If you have tax
questions, contact a tax professional or call/write the legal missionary
ministry of the CLA: (727) 399-8300, P.O. Box 4010, Seminole, FL 33775-4010. Log
on to
more information.

Administrator Christine Spalding Is in the Business of Serving

Administrator Christine Spalding Is in the Business of Serving

by John Carlisle

Across the street from the west edge of San Diego�s Balboa Park sits St. Paul�s Cathedral, a stunning Episcopalian edifice. The oldest non-Catholic congregation in San Diego calls itself “St. Paul�s for the City,” and lives up to its tagline, often hosting community marches and providing services for the poor and homeless. The church is one body with many appendages, and one woman � whose own heart guides her leadership � never takes her hand off the
church�s pulse.

Christine Spalding, canon of administration for St. Paul�s, calls herself a “cradle Episcopalian,” born and raised in the church, even though it wasn�t St. Paul�s. She grew up and spent some time apart from church life, focusing on her career, coincidentally honing her skills to serve as a savvy church administrator. She spent 30 years working as a manager in financial services.

“God�s hand was in all of that,” she says. Even to this day, Spalding describes herself as tenacious and relentless when it comes to conducting business for the church � characteristics that are no doubt a by-product of years in the corporate arena. That sharpness is important, as St. Paul�s has plans to develop its adjacent lands into multiuse residential properties, a campaign for which Spalding has been at the front. She�s also a leader in facilities management, which is quite an undertaking for a campus of historic buildings and limited parking.

The 1,150-member church is currently undergoing a development project. Spalding is always reminding the congregants that the expansion is good and necessary, albeit inconvenient at times.

Spalding serves as the president of her local chapter of the National Association of Church Business Administrators. It was here that she noticed how important her presence as a woman is to the church-business community. “Of the first national conferences I attended, I was very surprised at how male they were,” she relays. “I belong to a denomination that ordains women. We believe in women�s ministries and contributions. It�s easy to forget how important it is for young women to see that.”

When Spalding was in her 40s, her mother died. It was an experience that served as a catalyst, drawing her back to church. “I had been away from the church for a long time before a friend invited me (to come to St. Paul�s),” she says. “It was our annual St. George�s Day celebration, which has bagpipes and it�s a big festival. People were friendly and nice, so I decided to come back the next Sunday, and I�ve never been away since.”

After reacquainting herself with worship, Spalding saw the opportunity to get active in the church. As the church expanded, the need for a full-time business administrator arose. In the past, a priest had handled those duties, but church officials were looking for someone with more time to devote and more business experience to share. Spalding�s spiritual gift of management was no secret, so she was offered the position and she accepted.

At 56, Spalding certainly wasn�t retiring to a cushy position in a church office. “There�s an expectation that working for a church is not like a �real job,�” she says. “I managed departments that had more than 100 people in them, and I�ve never worked harder than I work here.”

Spalding describes herself as fair, consistent and risk-averse � qualities developed from years of banking. She says the biggest challenge of her current position is money. “There are always more dreams in ministry than you ever have the resources to fund,” she says. “The second biggest challenge is time.”

But who better to help her with time struggles than her husband Robert, her daughters Lisa and Kelly, and her two young grandchildren.

“I can�t say enough about what a loving and supportive partner I have,” she shares. “His understanding of the long hours and commitments is so appreciated. It�s easier to see the needs for those things in corporate jobs, for men and women.”

To summarize her journey, Spalding points to Zephaniah 4:20. “I�m reminded of the verse, �And I will bring you home.� I feel like God has done that for me.”

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