Recently in Church Business Category

Around lunchtime on a Friday, a man entered a Boston-area church and soon left with the church secretary's purse, according to a local news station. The man claimed he needed money to support his five children. After the secretary went to consult the pastor on how to respond, the man--and also her purse--were gone.

In response to the numerous cases of child abuse by church employees, most attorneys recommend that churches conduct criminal background checks on employees that work with children and youth. Similarly, churches began requesting credit reports on employees and applicants because of the high rate of reported theft and fears of embezzlement. Unable to resist a good idea, many churches have expanded these checks to include all job applicants. Now the extensive use of background checks may have created a new problem for churches: unlawful discrimination based on race, national origin, and color of skin.

Churches and other religious organizations that operate, supervise, or control a private school must file a certificate of racial nondiscrimination (Form 5578) each year with the IRS. The certificate is due by the 15th day of the fifth month following the end of the organization's fiscal year. This is May 15th of the following year for organizations that operate on a calendar-year basis. This means that the Form 5578 for 2011 is due on May 15, 2012.

Church income ordinarily consists of designated and undesignated contributions, interest on bank accounts, gain on investments, and rent from church-owned properties. Some churches have income from the rendition of services, such as the operation of child care facilities, private schools, or counseling services. Church income, from whatever source, is held by the church in trust for the church's religious and charitable purposes. Such a trust may be express, as when a donor contributes funds for a specified purpose, or implied, as when funds are contributed without designation regarding their use or constitute rents, interest income, service income, or gains.

The most difficult kind of benevolence fund contribution to evaluate (but by far the most common) is a contribution that designates a specific recipient. The designation may be written on the face of the check, on an envelope accompanying the contribution, or in a letter; or it may be given orally.

In October 2009, President Obama signed into law the Matthew Shepard and James Byrd Hate Crimes Act as part of the National Defense Authorization Act. This legislation created a firestorm of controversy, with exaggerated and unfounded claims being made on all sides. According to some, pastors who preach against homosexuality from the pulpit, or even quote passages of the Bible pertaining to homosexuality, will be guilty of a hate crime. Is this fear warranted?

Church office staff members often learn personal, and sometimes embarrassing, facts about other individuals. When it comes to passing on information, an administrator may feel confused or experience tension about what to say and to whom. Defamation can occur in situations in which the alleged offender is acting in what he or she believes is the best interests of the church. In fact, that often is the case.