Cultivating A Spirit of Excellence In Church Governance
Luke 22:27
For whether is greater, he that sitteth at meat, or he that serveth?
Is not he that sitteth at meat? but I am among you as he that
serveth.
Cultivating a Culture of Excellence
Is your ministry cultivating, creating a culture of excellence and building the kingdom? A simple question can yield very different answers, depending on who you are serving. If your loyalty is to your pastor, or ministry, then it is a matter of what; "why does the government wants to stop our pastor or ministry from doing more"? If it is for the glory of God, then church governance means; Understanding public disclosure, openness and being ready to give an account to every man why or how we serve God, by serving people!
The fact is governance means different things to different people. However, there are some facets of Church (works) governance that transcends a ministry or churches work from all other nonprofit work. No matter what their size, mission or sector of Church governance, ultimately "serving others" is what cultivates a spirit of service excellence (not us but the God or Christ) in us.This include developing strategies that measure "How" we do what we do; Setting goals to determine "The What " we seek to accomplish; Monitoring progress to insure "When" the job is getting done, "Where", whether in your local community or across the world; and "Why" are we doing what we do?
God's Goods
Simply put the spirit of excellence, comes down to stewardship ( giving an account); if you are stewarding or managing someone else goods, then to whom, and does it ultimately serve as A Kingdom of God Building Process? Wherein, other nonprofit's are formed to accomplish social or organizational purpose. We, in the religious, or Church community do so, that others may be saved and to build the Kingdom of God . More importantly we use this process (governance) to give an answer to all, as to why we do what we do, that God might be glorified! The world should not have to tell us, report what you are doing; we should be ready to give an account...
Authority vs. Leadership
In Church Governance the ultimate authority over the policy, program, and administration of the Church rests with the congregation, acting through a Religious Corporation / wherein; Leadership (a local pastor's vision for God's people) is responsible for seeing the power and direction of God's Word is being carried out. Not everyone will agree , but I give you biblical examples to my point. It is in this perspective that a Religious Corporation (structure) where a body of believers (members) are elected from its local body or some churches may hires persons to govern over this Church processes. In some organizations commissions or committees often will ensure that balance and mission of that local body are achieved.
The religious corporation (congregation) then over sees or has been empowered (authorized) to carry out the leadership process overall. A Spiritual leader, the COO (Chief Operating Officer), seeks and maintains godly direction and balance to keep the organization on course to perform or maintain Kingdom Process. This is best seen in the old testament wherein Exodus 18:21 When Jethro, the priest of Midian, Moses' father in law, heard of all that God had done for Moses suggested ... and in New testament, Acts 6 " It is not reason that we should leave the word of God, and serve tables". Today many are confusing authority, with leadership. Wanting to replace having authority over; with the responsibility of having spiritual leadership (the right spirit) over Kingdom Process.
The rules under which a church is governed are called Canon or Ecclesiastical Law (http://en.wikipedia.org/wiki/Ecclesiastical_law). The structure of canon law is not altogether unlike that of modern civil law. A parish or local church has rules or bylaws, which must conform to the rules or canons of the diocese, denomination of which it belongs; that denomination in turn must stay within the canons of its province or national church. A small 10 member church must have the structure which outlines what its mission and who should govern over its affairs as one that has 20,000. Lacking these rules or laws that local churches, then maybe questioned as to what benefits does that local church or religion body play in society, and why should they (The Church) receive these benefits.
Why Is Church Governance So Important Now vs. 25 years ago?
The questions of importance of a nonprofit religious organizations structure today come into play from it exempt status or public good. When the small community church with only 25 -75 members, collecting less than $25,000 per year, there was no significant taxes implications overall and the effects were minimal (socially). Now with congregations of 5, 10, 15,000 and collections of several million a year, the tax ramification is staggering, specifically as to public good. In a time when the public in general needs more social, economic and spiritual development; it is more likely that what the Church is not doing that brings to light the benefits everyone is searching for. You and I know that money is not the answer, but money is the means of translating (Markers) of change to those that desire to achieve this (change), relating to public good.
The IRS is not interested in how you run your church, nor is it interested in who is saved or how many you reach yearly. What they want to know is does your organization comply with acceptable nonprofit or church governance laws as it relates to "no one person or persons receiving beneficial favor". Publication 1828 (IRS tax guide 1828 p1828.pdf) outlines the benefits and responsibilities of a church or nonprofit religious organization, under the federal tax law.
If a Church Organization is not operating under the acceptable regulations that govern religious nonprofits; then our churches are little more that John Doe collecting income for his benefit; not for the public good, which is why the Church has been given such favor to receive tax free income. I like to put it this way "the ability to collect taxes before IRS can distribute them to some (maybe) less effective programs". It does not mean all government programs are not effective; yet all properly governed Churches have an opportunity to effect social change.
Churches Do Not Just Save People; They Effect Social Change!
The government is coming after John Doe for the governments percentage of his income tax he should be collecting for the government to operate programs. A church in its proper place in a local community will save the government thousands of dollars in law enforcement, educating of all age groups, and promoting unity and community.
What should my church governance cover?
A Church governance body has responsibility for the program, policy, property, and temporal affairs of the church, which will help a pastor, carry out The Vision, The Lord has given him. The members or trustees influence the Religious Corporation under the Religious Corporation Law of the state in which a local church operates. Each state has rules or laws each Church body must address, as well as guidelines required by the federal government to protect the interest of the public. Church governance covers the fiduciary responsibility of the church, as well as the spirit of excellence that speaks; "I want our governance to witness as to why we do, what we do". Good
Record Keeping
Good record keeping ensures that the church's actions are carrying out or are addressing it's by-laws, constitution, local pastor vision, enforcing the mission, as well as the spiritual needs and concerns of a local community. A Church council's or committee's minutes may include appointments, internal audit, budget and planning, building, executive orders, finance, institutional relations, ordination, personnel and salary matters, and stewardship details.
Be Ready To Give an Account
There is no specific format for a church to keeping records. However, the types of required records frequently include organizing documents (Vision or Mission, Charter, Constitution, or Articles of Incorporation) bylaws, minutes, property records, general ledgers, receipts and disbursements journals, payroll records, banking records, and invoices. The extent of the records necessary generally varies according to the type, size, and complexity of the organization's activities. A nonprofit organization however must not only keep records but must maintain and file Information returns if their are program includes certain activities ; (distribution of funds to individuals or businesses; 1099 reports, payroll, payroll taxes, contribution statement, and unrelated business income).
World's Corporate Law (Not for the Church)
The Sarbanes-Oxley Act of 2002 (the Act) rewrote the rules for World Corporate Governance, internal control, and financial reporting. It aims to restore public confidence and protect the public interest by improving the integrity of financial reporting -- the foundation on which the U.S. capital markets system is built and thrives. Section 404 of the Act focuses heavily on the critical role of internal control over financial reporting, re-emphasizing the importance of ethical conduct and reliable information in the preparation of financial information reported to investors.
For more on Cultivating a Spirit of Excellence in Church Governance . Our web site: http://www.thegospelisfree.org/
More on The Elder Larry Teachings:
An Opportunity to Influence the Next Generation!
Taking Another Look; At Faith Based Community Outreach
Luke 22:27
For whether is greater, he that sitteth at meat, or he that serveth?
Is not he that sitteth at meat? but I am among you as he that
serveth.
Cultivating a Culture of Excellence
Is your ministry cultivating, creating a culture of excellence and building the kingdom? A simple question can yield very different answers, depending on who you are serving. If your loyalty is to your pastor, or ministry, then it is a matter of what; "why does the government wants to stop our pastor or ministry from doing more"? If it is for the glory of God, then church governance means; Understanding public disclosure, openness and being ready to give an account to every man why or how we serve God, by serving people!
The fact is governance means different things to different people. However, there are some facets of Church (works) governance that transcends a ministry or churches work from all other nonprofit work. No matter what their size, mission or sector of Church governance, ultimately "serving others" is what cultivates a spirit of service excellence (not us but the God or Christ) in us.This include developing strategies that measure "How" we do what we do; Setting goals to determine "The What " we seek to accomplish; Monitoring progress to insure "When" the job is getting done, "Where", whether in your local community or across the world; and "Why" are we doing what we do?
God's Goods
Simply put the spirit of excellence, comes down to stewardship ( giving an account); if you are stewarding or managing someone else goods, then to whom, and does it ultimately serve as A Kingdom of God Building Process? Wherein, other nonprofit's are formed to accomplish social or organizational purpose. We, in the religious, or Church community do so, that others may be saved and to build the Kingdom of God . More importantly we use this process (governance) to give an answer to all, as to why we do what we do, that God might be glorified! The world should not have to tell us, report what you are doing; we should be ready to give an account...
Authority vs. Leadership
In Church Governance the ultimate authority over the policy, program, and administration of the Church rests with the congregation, acting through a Religious Corporation / wherein; Leadership (a local pastor's vision for God's people) is responsible for seeing the power and direction of God's Word is being carried out. Not everyone will agree , but I give you biblical examples to my point. It is in this perspective that a Religious Corporation (structure) where a body of believers (members) are elected from its local body or some churches may hires persons to govern over this Church processes. In some organizations commissions or committees often will ensure that balance and mission of that local body are achieved.
The religious corporation (congregation) then over sees or has been empowered (authorized) to carry out the leadership process overall. A Spiritual leader, the COO (Chief Operating Officer), seeks and maintains godly direction and balance to keep the organization on course to perform or maintain Kingdom Process. This is best seen in the old testament wherein Exodus 18:21 When Jethro, the priest of Midian, Moses' father in law, heard of all that God had done for Moses suggested ... and in New testament, Acts 6 " It is not reason that we should leave the word of God, and serve tables". Today many are confusing authority, with leadership. Wanting to replace having authority over; with the responsibility of having spiritual leadership (the right spirit) over Kingdom Process.
The rules under which a church is governed are called Canon or Ecclesiastical Law (http://en.wikipedia.org/wiki/Ecclesiastical_law). The structure of canon law is not altogether unlike that of modern civil law. A parish or local church has rules or bylaws, which must conform to the rules or canons of the diocese, denomination of which it belongs; that denomination in turn must stay within the canons of its province or national church. A small 10 member church must have the structure which outlines what its mission and who should govern over its affairs as one that has 20,000. Lacking these rules or laws that local churches, then maybe questioned as to what benefits does that local church or religion body play in society, and why should they (The Church) receive these benefits.
Why Is Church Governance So Important Now vs. 25 years ago?
The questions of importance of a nonprofit religious organizations structure today come into play from it exempt status or public good. When the small community church with only 25 -75 members, collecting less than $25,000 per year, there was no significant taxes implications overall and the effects were minimal (socially). Now with congregations of 5, 10, 15,000 and collections of several million a year, the tax ramification is staggering, specifically as to public good. In a time when the public in general needs more social, economic and spiritual development; it is more likely that what the Church is not doing that brings to light the benefits everyone is searching for. You and I know that money is not the answer, but money is the means of translating (Markers) of change to those that desire to achieve this (change), relating to public good.
The IRS is not interested in how you run your church, nor is it interested in who is saved or how many you reach yearly. What they want to know is does your organization comply with acceptable nonprofit or church governance laws as it relates to "no one person or persons receiving beneficial favor". Publication 1828 (IRS tax guide 1828 p1828.pdf) outlines the benefits and responsibilities of a church or nonprofit religious organization, under the federal tax law.
If a Church Organization is not operating under the acceptable regulations that govern religious nonprofits; then our churches are little more that John Doe collecting income for his benefit; not for the public good, which is why the Church has been given such favor to receive tax free income. I like to put it this way "the ability to collect taxes before IRS can distribute them to some (maybe) less effective programs". It does not mean all government programs are not effective; yet all properly governed Churches have an opportunity to effect social change.
Churches Do Not Just Save People; They Effect Social Change!
The government is coming after John Doe for the governments percentage of his income tax he should be collecting for the government to operate programs. A church in its proper place in a local community will save the government thousands of dollars in law enforcement, educating of all age groups, and promoting unity and community.
What should my church governance cover?
A Church governance body has responsibility for the program, policy, property, and temporal affairs of the church, which will help a pastor, carry out The Vision, The Lord has given him. The members or trustees influence the Religious Corporation under the Religious Corporation Law of the state in which a local church operates. Each state has rules or laws each Church body must address, as well as guidelines required by the federal government to protect the interest of the public. Church governance covers the fiduciary responsibility of the church, as well as the spirit of excellence that speaks; "I want our governance to witness as to why we do, what we do". Good
Record Keeping
Good record keeping ensures that the church's actions are carrying out or are addressing it's by-laws, constitution, local pastor vision, enforcing the mission, as well as the spiritual needs and concerns of a local community. A Church council's or committee's minutes may include appointments, internal audit, budget and planning, building, executive orders, finance, institutional relations, ordination, personnel and salary matters, and stewardship details.
Be Ready To Give an Account
There is no specific format for a church to keeping records. However, the types of required records frequently include organizing documents (Vision or Mission, Charter, Constitution, or Articles of Incorporation) bylaws, minutes, property records, general ledgers, receipts and disbursements journals, payroll records, banking records, and invoices. The extent of the records necessary generally varies according to the type, size, and complexity of the organization's activities. A nonprofit organization however must not only keep records but must maintain and file Information returns if their are program includes certain activities ; (distribution of funds to individuals or businesses; 1099 reports, payroll, payroll taxes, contribution statement, and unrelated business income).
World's Corporate Law (Not for the Church)
The Sarbanes-Oxley Act of 2002 (the Act) rewrote the rules for World Corporate Governance, internal control, and financial reporting. It aims to restore public confidence and protect the public interest by improving the integrity of financial reporting -- the foundation on which the U.S. capital markets system is built and thrives. Section 404 of the Act focuses heavily on the critical role of internal control over financial reporting, re-emphasizing the importance of ethical conduct and reliable information in the preparation of financial information reported to investors.
No Longer Under The Law (and not above it) What is
more important is that we in the body of Christ understand we are no
longer under the law; yet we seeking any opportunity to tell every man,
the why's of what we do. Thus to re-writing Church Governance openly and
upfront; "restoring public confidence and protecting the public
interest by improving the integrity of reporting" is a way we can give
God the glory out of our ministries. Establishing or cultivating a spirit
of excellence in our local, regional, state and nationally organized
church bodies. Exulting a spirit of excellence in Church governance
gives us such an opportunity to be more effective witnesses for Christ.
Not I, but The Christ, in us!
For more on Cultivating a Spirit of Excellence in Church Governance . Our web site: http://www.thegospelisfree.org/
More on The Elder Larry Teachings:
An Opportunity to Influence the Next Generation!
Taking Another Look; At Faith Based Community Outreach
Labels: Church Management, leadership, Setting Up Church, Stewardship
posted by The Elder Larry at
11:32 PM
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