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Financial assistance rules

This announcement for GCI churches in the US is from GCI legal counsel Bernie Schnippert. It sets forth rules related to financial assistance to members and others.

From time to time, congregations are approached by individuals seeking financial assistance. Perhaps they have experienced a calamity (like a house fire, which affects the one family, not the entire neighborhood) and need assistance. Or perhaps the members, seeing a person in need, (like the fire victim) want to send money to the congregation, which they hope will be receipted as tax deductible, then forwarded to the person in need. Situations like these present an important question: Under what circumstances may tax exempt, receipted, donation money be given to a needy person?

The answer pertains to situations when single persons or families in need seek church assistance. IRS rules are different when there is a group need and a group calamity, such as when storm Sandy hit.

A couple of rules come into play in answering the question posed above. It may surprise you that IRS rules forbid the church from simply helping the fire victim with money that was receipted with tax deductible receipts. The reason is that it is NOT permissible to help such persons unless there is a program in the local church, which identifies a “charitable class.” It is not enough that the person needs help. Giving such help must be pursuant to a program and plan to help a whole class of individuals. This rule is somewhat counter-intuitive because people believe that churches should be quick to help disaster victims and should not get caught up in bureaucracy. However, IRS rules are clear on this matter (see IRS publication 3833)—a member is NOT allowed to earmark their donation for the use of a specific person.

It is vital to plan ahead in order to both give help and comply with IRS rules. Begin by establishing a policy (with a related program), which sets out criteria concerning who can and who cannot be helped by the church. Such criteria might include the nature of the person’s need, the church’s ability to meet those needs financially, whether or not the person helped need be a member or relative of a member, etc. (these are example criteria). In this way, the policy would define a “charitable group”–when someone asks for assistance, you will already have established that you will help people who are part of this group under certain specific situations. Then your “approving committee” (or whatever you call the group that makes such decisions in your church), can hold a meeting to decide if the needy person in question meets the predetermined group criteria.

Caution: In giving financial assistance, you are NOT allowed to favor a person or persons who are in management control of the church (such as pastors, ministry leaders, etc.). It may be okay to help such people, but ONLY if they otherwise meet the criteria, if their conflict is disclosed (the fact that they are church leaders) and if the approving committee approves the need based upon the established criteria.

Note also that donors must be told that they may state a preference as to who might be helped with their tax deductible donations, however they are NOT permitted to force the church to aid their person of choice. So, perhaps in the receipt or accompanying paperwork, you should say that any preference of the donor will be considered but that the final decision is that of the approving committee and that the donation is not revocable, even if their stated choice is not honored.

These rules for helping needy people can be complied with rather easily: Start a program for helping people who you define as a particular “charitable class.” Advertise the program’s existence, so that when a needy person who fits the criteria comes along, the program and its criteria are not considered a contrivance. Such criteria can be simple, but should be written down with notes kept of approval committee meetings. Then tell people that they can donate to the church but that the church cannot be bound to their choice of who should receive the assistance money. Of course, these steps presume that the donor wants a tax deductible receipt. When a donation goes directly to the recipient and is thus not tax deductible, these rules do not apply. Also, if the congregation wishes, it could collect checks from numerous donors and forward them, either unreceipted in a bundle, or receipted but clearly NOT with tax deductible receipts, to the needy person. In the second case, having a statement on the receipt that it is not tax deductible is a good move.

By following these rules you will meet your goal to help needy people while complying with IRS rules. Questions about this policy may be directed to the GCI Treasurer’s office and also be sure to note related policies in the GCI Financial Management Manual.

Converge West

About 85 leaders from GCI Generations Ministries’ camps, mission trips and administration gathered recently in Southern California for Converge West. Also participating were GCI youth ministry leaders from outside the U.S. and special guest Jeff McSwain who leads Reality Ministries.

Converge West group photo
Participants at Converge West (click to enlarge)
Converge West McSwain teaches
Special guest Jeff McSwain
Converge West Stapletons
Converge West coordinators Mark and Anne Stapleton

Converge is the annual summit of GenMin’s leaders, held this year in two locations: Southern California (now completed) and Ohio (in April). The purpose of Converge is to gather for inspiration, encouragement and instruction. Participants worshipped, shared meals and fellowship, and participated in discussions with Jeff McSwain and various GenMin leaders.

Information about Converge West and the upcoming Converge East is found on GenMin’s Facebook page and the GCI website.

Converge West time line TJ leads
Ted Johnston facilitates brainstorming
Megan Stapleton presents brainstorming results
Megan Stapleton presents brainstorming results

 

 

 

Converge West Broadnax preaches
Converge East coordinator Jeff Broadnax

 

Converge West Mullins teaches
GenMin director Anthony Mullins

 

Converge West McSwain and Williams
Jeff McSwain and Greg Williams in prayer

Black History Month

Dear Brothers and Sisters in Christ,

Joe and TammyBlack History Month reminds us of the important people and events of the African Diaspora. It is celebrated annually in the US and Canada in February and in the UK in October. Carter G. Woodson and The Association for the Study of Negro Life and History announced the second week of February to be Negro History Week. In 1970, this was expanded to Black History Month and President Gerald Ford formally acknowledged it in 1976.

 

During Black History Month in the US, we acknowledge the contribution that African-Americans have made to our nation. They have held some of the highest offices in our government (including president) and have made their mark in the sports world. Thousands of less recognizable African-Americans have and are making significant contributions to our national life in academia, science and the arts (see the P.S. below).

Black History Month also reminds us of the tragic record of misunderstanding, prejudice and cruelty that has been a part of our history. Thankfully, things have improved. However, I shudder when I think that only a generation or so ago much of this country was still mired in outright segregation and blatant prejudice.

Of course, this is not just an issue in the US—and here it is not just a white and black issue and not just a matter of race. The genocide in Rwanda at the end of the last century was a clash of two tribes of the same race. The deadly Bosnian conflict was between peoples who share a common language, much common history and possibly ancient ancestry. The cruelties of Nazi Germany and Stalinist Russia were perpetrated mainly by Europeans on Europeans. Imperialist Japan and Communist China committed atrocities against fellow Asians. In the long and sordid history of racial/nationalistic conflict, no people can plead “not guilty” to prejudice and discrimination.

Sadly, these atrocities are often committed in the name of God. It is sobering to remember that those who do these things have often used the Bible to justify their actions. Surely, this is one of the greatest perversions of Scripture. Regrettably, such teaching continues and still affects the way some think about others and even about themselves. I have friends who grew up with segregation who tell me that the scars take a long time to heal. And I wonder if, perhaps, the greatest damage is done by those who, considering themselves superior, look down on fellow human beings.

There is nothing in the Scriptures to indicate that any people are inferior or are excluded from God’s saving grace on the basis of ethnic origin or skin color. God is “not wanting anyone to perish” (2 Peter 3:9). The book of Revelation explicitly expresses great joy that heavenly worship involves those “from every tribe and language and people and nation” (Revelation 5:9; 7:9; 13:7; 14:6). Jesus paid the same price for everyone. No race, nation, tribe or people group are outside the embrace of his love. As the old song goes, “red and yellow, black and white, all are precious in his sight.”

The Bible is clear that God created humanity in his image, with one common ancestor. There is, in actuality, only one race—the human race. Within this human race, by God’s design, there is great diversity in culture, language, skin color and other physical characteristics. It is interesting that the Human Genome project has discovered that every human being on the planet is 99.9% genetically identical. There is only one-tenth of one percent of DNA that differentiates us from one another, no matter our race.

Furthermore, Jesus has done everything to forgive and redeem us all. When the angels appeared to the shepherds to announce the birth of Jesus, they said it was good news for all peoples (Luke 2:10). Jesus taught that he would “draw all people” to himself (John 12:32) and from east and west, north and south (Luke 13:29). The apostle Paul declared that Jesus was the new Adam, the new head of all humanity (Romans 5:14; 1Corinthians 15:45) and that, in Christ, there is one new humanity (Ephesians 2:15). We celebrate this truth and there is no one who should be appreciated any less than another.

When Carter Woodson created Black History Week, he hoped that racial prejudice would eventually be eliminated when black history became fundamental to American history. We have made progress, but we are not quite there yet. There are still many tragic examples of hatred and oppression in the world today. So we still need Black History Month. It reminds us of where we have been and where we need yet to go. The more we learn about the accomplishments of our brothers and sisters, the more we learn to appreciate the variety God has given his children.

GCI is multi-racial, multi-ethnic and multi-national. We may be a small denomination, but we are a rich tapestry of many peoples from many different backgrounds and nationalities, working together with the same purpose. Let’s thank God for that.

Your brother in Christ’s service,

Joseph Tkach

P.S. Can you name the notable African-Americans pictured here? See the answers below.

Black History

Upper left corner: George Washington Carver was an American scientist, botanist, educator and inventor. Carver’s reputation is based on his research into and promotion of alternative crops to cotton such as peanuts, soybeans and sweet potatoes, which also aided nutrition for farm families. He wanted poor farmers to grow alternative crops both as a source of their own food and as a source of other products to improve their quality of life. The most popular of his 44 practical bulletins for farmers contained 105 food recipes using peanuts. He also developed and promoted about 100 products made from peanuts that were useful for the house and farm including cosmetics, dyes, paints, plastics, gasoline and nitroglycerin.

Upper right corner: Finishing his master’s degree, Lonnie G. Johnson joined the Air Force and was assigned to the Strategic Air Command, where he helped develop the stealth bomber program. His other assignments included working as a systems engineer for the Galileo mission to Jupiter and the Cassini mission to Saturn. Johnson also created the Super Soaker squirt gun, which became one of the most popular toys in the world.

Lower left corner: Author of more than 30 books, economist, social theorist and political philosopher Dr. Thomas Sowell served on the faculties of several universities, including Cornell and the University of California, Los Angeles. Also, he worked for think tanks such as the Urban Institute. Since 1980 he has worked at the Hoover Institution at Stanford University.

Lower right corner: Zora Neale Hurston was a novelist, playwright, folklorist and anthropologist. She was born in 1891 in the tiny town of Notasulga, Alabama and raised in Eatonville, Florida. While earning her bachelor’s degree at Barnard College in New York, she studied under pioneering anthropologist Franz Boaz, whose work inspired her to collect the African-American folklore that would inform her most famous literary works, such as Their Eyes Were Watching God, Mules and Men, Jonah’s Gourd Vine and Tell My Horse.

Surgay Kalamaha

Here is an update on a previous prayer request, provided by Surgay’s wife Jan.

Surgay remains in a nursing home. Progress is very slow. He is wheelchair-bound, and his back and legs are weak. However, he maintains a positive attitude. He is able to wheel around, sometimes going around filling coffee cups for other residents.

Surgay is experiencing some vision problems that the doctors say will likely not improve. However, they do hold out hope that he may walk again.

Please keep praying for Surgay and his family.

Jan Kalamaha
26101 55th Street SE
Max, ND 58759-9542

Brian Queener

This prayer update is from Mark Queener and his wife Rhonda, concerning their 33-year-old son Brian Queener who attends the GCI church that Mark pastors in Belleville, Illinois. The original prayer request is at https://update.gci.org/2013/01/brian-queener/.

Brian Queener, who attends our Belleville, Ill., congregation, had surgery on Friday to remove dead pancreatic tissue and infectious fluid from his abdomen, as a result of severe pancreatitis. The procedure went very well, but his surgeon said Brian may get sicker before he gets better and that he may remain in intensive care for another 2-3 weeks. Please pray that he will recover quickly and completely, without any more complications or setbacks.

Death of Loretta Cooley

We were saddened to learn of the death of Loretta Young Cooley, wife of Billy Cooley who is the assistant pastor of the GCI church in Meridian, Mississippi. Loretta died on January 14 from a heart attack that occurred shortly after having been in an automobile accident. Her passion for spreading the gospel of Jesus will be missed by the members of her congregation and by the GCI district church planting network of which she was an active part.

Originally from Alabama, Loretta married Billy Ray Cooley of Meridian, Mississippi about 7 years ago. Together they served faithfully in ministry at Christ Community Fellowship Church, the GCI congregation in Meridian. A few years ago, Billy was ordained an elder and soon began serving as the assistant pastor in the Meridian congregation. Billy and Loretta’s love for youth and service in the community birthed in them a desire and passion for church planting. They were one of two couples within their GCI church district who felt called to church planting.

Cards may be sent to:

Billy Cooley
1709 Highway 19 S
Meridian, MS 39301-8223

Universalism?

Dear Brothers and Sisters in Christ,

Joe and TammySome claim that Trinitarian theology teaches universalism, the belief that everyone will be saved, regardless of whether they are good or bad, repentant or unrepentant, accepting or rejecting of Jesus, and that, consequently, there is no such thing as hell. I have two problems with this claim, which is a “straw man” argument (a logical fallacy). First, accepting Trinitarian theology does not necessitate belief in universalism. Noted Swiss theologian Karl Barth did not teach universalism. Neither did theologians Thomas F. Torrance and James B. Torrance. In GCI, we teach Trinitarian theology, but not universalism. Our website clearly states our position:

Universalism is a biblically unsound doctrine, which says that in the end all souls, whether human, angelic or demonic, will be saved by God’s grace. Some Universalists argue that repentance toward God and faith in Jesus Christ are irrelevant. Universalists typically deny the doctrine of the Trinity, and many Universalists are Unitarians. Contrary to universalism, the Bible teaches that there is salvation only in Jesus Christ (Acts 4:12). In Jesus Christ, who is God’s elect for our sakes, all humanity is elect, but that does not necessarily mean that all humans will ultimately accept God’s free gift. God desires that all come to repentance, and he has created and redeemed humanity for true fellowship with him, but true fellowship can never constitute a forced relationship. We believe that in Christ, God makes gracious and just provision for all, even for those who at death appear not to have yet believed the gospel, but all who remain hostile to God remain unsaved by their own choice.

Careful students of the Bible recognize that though we need not rule out the possibility that everyone will in the end repent and receive God’s gift of salvation, the scriptures are not conclusive. Therefore we are not dogmatic about this issue.

My second problem is this: Why should the possibility that all would be saved arouse hostility and accusations of “heresy”?

The creeds of the early church were not dogmatic on the nature of hell. The biblical metaphors are of flames, outer darkness and weeping and gnashing of teeth. They are meant to convey what it is like for a person to be lost forever in a self-enclosed “world,” with their own selfish heart and desires, adamantly rejecting the source of all love, goodness and truth. If taken literally, these metaphors are conflicting. But metaphors are not intended to be taken literally—they illustrate various aspects of the topic. What we gain from them is that hell, whatever it is, is not where we want to be. To have an ardent desire that all humanity be saved and that no one suffer in hell, does not necessarily make a person a heretic. What Christian would not want every person who ever lived to repent, receive forgiveness and experience reconciliation with God?

The idea of all humanity, transformed by the Spirit of Christ and in heaven together, surely is to be desired. That is, in fact, exactly what God desires. He wants all people to come to repentance and not suffer the consequences of rejecting his gracious provision for them. God wants this because he loves the world (cosmos), just as we read in John 3:16. God tells us to love our enemies, just as Jesus loved and served even his betrayer Judas Iscariot at the Last Supper (John 13:1, 26) and on the Cross (Luke 23:34).

However, the Bible does not guarantee that all will necessarily accept God’s love—it warns that there very well may be people who will refuse God’s forgiveness, rejecting the redemption and the adoption he has for them. Still, it is difficult to believe that anyone would make such a choice. And it is even more difficult to imagine that any would persist in rebellion against having a loving relationship with God. As C.S. Lewis described in The Great Divorce, “I willingly believe that the damned are, in one sense, successful rebels to the end; that the doors of hell are locked on the inside.”

Universalism should not be confused with the universal or cosmic scope of the effectiveness of Christ’s saving work. In Jesus Christ, who is God’s elect for our sakes, all humanity is elect.

That does not mean we can say for certain that all humans will ultimately accept God’s gift. But surely we can hope that they do. According to the apostle Peter, God does not want “anyone to perish, but everyone to come to repentance” (2 Peter 3:9). Furthermore, God has done everything possible to save us from the terrible and horrific situation that is hell.

Yet, in the end, God will not violate the deliberate and persistent choice of those who willfully and deliberately reject his love and turn away from him. In fact, for God to absolutely override their minds, wills and hearts he would have to undo their humanity—he would have to uncreate them. Of course, were he to do that, there would be no human being there to freely receive God’s costly gift of grace, which is life in Jesus Christ. God has created and redeemed humanity for true fellowship—a relationship with him that cannot be forced.

The Bible does not blur the difference between believer and unbeliever, and neither should we. When we say that all people are forgiven, saved and reconciled in Christ, we mean that while we all belong to Christ, not all are in communion with him. While God has reconciled all to himself, not all are yet trusting and living in that reconciliation. Therefore the apostle Paul says, “that God was in Christ, reconciling the world (cosmos) to himself…” So, “be reconciled to God” (2 Corinthians 5:19, 20, NASB). And that is why ours is a ministry, not of condemnation, but of the announcement of Christ’s finished work of reconciliation.

Our focus is to bear witness to the biblical revelation and orthodox teaching concerning God’s own character, mind, heart, purpose and attitude towards all people, manifested in Jesus Christ. We preach the universal or cosmic Lordship of Jesus Christ and so hope in the cosmic reconciliation of all those created according to his image. Since the Bible tells us that it is God’s desire for all to come to him in repentance to receive his gracious and costly forgiveness, that is our desire as well.

With love, in Christ’s service,

Joseph Tkach

Haiti

This update is from Joseph Franklin, the pastor of GCI’s church in Haiti, which sponsors a school.

Haitian school children
School children

We request your prayers for the safety of the teachers and children in our school here. They need protection against kidnapping! Recently, God saved us from what appeared to be a kidnapping attempt in which the kidnapper was demanding from the school master a ransom of $60,000.00 (USD). Due to risks like these and the constant fear of earthquakes, we have only 134 students, though we can accommodate 200. This is causing us financial difficulties. The devastation caused by the January 2010 earthquake still greatly impacts daily life here.

Despite trials, the work of God advances. One of our youths, Jephte Jaques, recently received Christ as personal Savior and requested baptism. We just finished constructing a baptismal pool inside the school building. Jephte is part of a group that attends our Bible study series on the triune nature of God.

Haitian school teachers
School staff; Joseph Franklin at left

Bonnie Albrecht

This prayer update is from CAD office manager Charles Albrecht concerning his mother Bonnie Albrecht. Click here for the original prayer request.

Recently, my mother fell out of bed and was taken back to the hospital. Thankfully, she did not break anything. However, her pain level has increased because of the fall and while they were evaluating her they also discovered she has a bladder infection.

The doctors are still running in circles trying to determine the sources and treatments for her condition. It does seem that the doctors are finally talking to one another and we pray that they find answers and solutions soon. They anticipate that she may have to go to a skilled nursing center when she is released from the hospital. Thanks for your continued prayers.

Catherwood 50th anniversary

Catherwood weddingWe rejoice in the announcement of the 50th wedding anniversary recently celebrated by retired GCI leader Carn Catherwood and his wife Joyce.

On January 27, 1963 Carn Catherwood and Joyce Sefcak were united in marriage. This month, they celebrated their 50th (golden) wedding anniversary!

Please join with their children, grandchildren and friends in celebrating God’s love expressed through their union.

Congratulations Carn and Joyce!

Cards may be sent to:

Carn and Joyce Catherwood
3941 Andrew Avenue
Denton, TX 76210-3234