my blog and much more to help you
Southwest Grace and Tony Webb have sponsored Micropolitan Church Planting Summits to catalyze a church planting movement in Ohio with the dream of seeing a church a day being planted. Below is a link about the Micropolitan Church Planting Initiative.
www.churchaday.com/micropolitan/microhome.htm
Churches and the IRS
Churches–if they meet the requirements of a 501(c)(3–are granted with the privileges of tax-exempt status without having to apply for a 501(c)(3). We thought it would be helpful for you to have some documentation about what the IRS says about churches.
Check HERE for a compilation of important and relevant statements from the IRS about Churches and some ideas and hints for doing things legally in setting up your church for tax-exempt status.
Here’s the link: http://www.churchaday.com/ChurchesandIRS.pdf
We put together a list of important publications by the IRS for Churches. These are helpful documents if you are starting a church, to know what the Federal Tax laws are and what you can do legally.
Check out the list below or click HERE for a PDF document to download and print:
Tax Guide for Churches and Religious Organizations: Benefits and Responsibilities Under the Federal Tax Law
Publication 1828 http://www.irs.gov/pub/irs-pdf/p1828.pdf
This publication is a quick reference guide of federal tax law and procedures for churches and religious organizations to help them voluntarily comply with tax rules.
Applying for 501(c)(3) Tax-Exempt Status
Publication 4220 http://www.irs.gov/pub/irs-pdf/p4220.pdf
This publication presents general guidelines for organizations that seek tax-exempt status from federal income tax under section 501(c)(3) of the Internal Revenue Code. Although a church is not required to apply for 501(c)(3) to be exempt from federal income tax or to receive tax deductible contributions, the church may find it advantageous to obtain recognition of exemption.
Another important document with more specifics is Publication 557: Tax-Exempt Status for Your Organization http://www.irs.gov/pub/irs-pdf/p557.pdf
Compliance Guide for 501(c)(3) Tax-Exempt Status
IRS Publication 4221 http://www.irs.gov/pub/irs-pdf/p4221.pdf
This publication presents general compliance guidelines for recordkeeping, reporting, and disclosure requirements that apply to organizations that have tax-exempt status from federal income tax under section 501(c)(3) of the Internal Revenue Code.
Charitable Contributions—Substantiation and Disclosure Requirements
IRS Publication 1771 http://www.irs.gov/pub/irs-pdf/p1771.pdf
This publication explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.
Social Security and Other Information for the Members of the Clergy and Religious Workers
Publication 517 http://www.irs.gov/pub/irs-pdf/p517.pdf
Unrelated Business Income Tax
Even though an organization is tax exempt, it still may be liable for tax on its unrelated business income. Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the performance by the organization of its exempt purpose or function except that the organization needs the profits derived from this activity.
More details found at http://www.irs.gov/charities/article/0,,id=96104,00.html
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IRS website
www.irs.gov
If you are setting up your church, there is a really helpful page on the IRS website about the “Life Cycle of a Public Charity.” It goes through a step-by-step order of what to do with links to the specific instructions. You can find it at the following link: http://www.irs.gov/charities/charitable/article/0,,id=122670,00.html
What is a Church Planting Movement?
by David Garrison from the booklet called Church Planting Movements
A simple, concise definition of a Church Planting Movement (CPM) is a rapid and multiplicative increase of indigenous churches planting churches within a given people group or population segment.
There are several key components to this definition. The first is rapid. As a movement, a Church Planting Movement occurs with rapid increases in new church starts. Saturation church planting over decades and even centuries is good, but doesn’t qualify as a Church Planting Movement.
Secondly, there is a multiplicative increase. This means that the increase in churches is not simply incremental growth—adding a few churches every year or so. Instead, it compounds with two churches becoming four, four churches becoming eight to 10 and so forth. Multiplicative increase is only possible when new churches are being started by the churches themselves–rather than by professional church planters or missionaries.
Finally, they are indigenous churches. This means they are generated from within rather than from without. This is not to say that the gospel is able to spring up intuitively within a people group. The gospel always enters a people group from the outside; this is the task of the missionary. However, in a Church Planting Movement the momentum quickly becomes indigenous so that the initiative and drive of the movement comes from within the people group rather than from outsiders.
If this definition isn’t enough, we might also clarify what a Church Planting Movement is not….
Click HERE for more
Kurt Miller gave a presentation where he ran through the Biblical Basis for Church Planting. Below are the items he mentioned:
Church planting is based on the biblical mission of God.
Mission describes everything. We needto be reminded that “while we are going, make disciples” (Matt 28:19). The assumption of God was that his disciples would all live on mission. God lives on mission. Galatians 4:4 says, “But when the fullness of the time came, God sent forth His Son…” We must live on mission because our God is a sending God. He operates on mission.
Church planting is based on the teachings of our Lord.
Remember the parable of Jesus about the master who prepared a great dinner for his guests. Many turned down his invitation to eat, so the master said, “Go out into the highways and along the hedges, and compel them to come in, that my house may be filled” (Luke 14:23).
Church planting is based on the Lord’s commission.
The main part of His Great Commission is “making disciples” (Matt 28:19). This is what Jesus asks. He is the one who commissions making disciples and the gathering of those disciples into new churches.
Church planting is based on God’s plan for building the church.
Ephesians 2:19-22 “…you are fellow citizens with the saints, and are of God’s household, having been built upon the foundation of the apostles and prophets, Christ Jesus Himself being the corner stone, in whom the whole building, being fitted together is growing into a holy temple in the Lord; in whom you also are being built together into a dwelling of God in the Spirit.” God is building the church this way. Jesus said, “I will build my Church” (Matt. 16:18 NASB)
Church planting is based on an apostolic gift and function.
Paul was an apostle. He was the starter of many churches. But Paul wasn’t just an apostle. Consider 1 Timothy 2:7, “And for this I was appointed a preacher and an apostle (I am telling the truth, am not lying) as a teacher of the Gentiles in faith and truth.” Paul functioned in at least three roles as mentioned in this passage. In a similar way, I (Kurt) seem to play a multiple role. Primarily I’m an evangelist, but I serve in an apostolic function to see new churches started. 1 Corinthians 12:28 gives us order for church planting, “And God has appointed in the church, first apostles, second prophets, third teachers,…” The apostolic gift and function leads the way for church planting.
Church planting is based on God’s initiative.
God makes it grow. Paul said, “I planted, Apollos watered, but God was causing the growth” (1 Corinthians 3:6). He is the initiator. He is the most interested in this enterprise. The apostolic and evangelistic functions are “seed-scatterers.” The more seed scattered, the more reaping will result. The more reaping is glory to God.
Church planting is based on the mission of the local church.
Every living thing reproduces after its kind. Churches reproduce churches. Additionally, churches must be active evangelistically and socially. For far too long we have held these as opposites in church work. These two functions of church life must go together. Evangelism and church planting are part of the mission of the local church.
Listen to the words of Emil Bruner, “As the fire exists by burning so the church exists by mission.” Both neighborhood evangelism as well as cross-cultural evangelism should be given equal emphasis. Both the home mission and the foreign mission must be emphasized in the total missionary involvement of the local church.
Theodore Williams explains it clearly in his book, The Local Church and Mission: “A church that has no concern for cross-cultural evangelism is not fulfilling its mission.” He emphasizes this point from a quotation from the constitution of the Church Of South India which he feels states this point beautifully: “Every congregation of the people of God is basic to mission in its neighborhood and to the ends of the earth. The mission of the local church does not end with the mere proclamation of the gospel. There must be the planting of churches among the people to whom the gospel is proclaimed. The mission of the local church is evangelization with a view to planting churches in the neighborhood and in the world. Local churches reproduce themselves in their neighborhood and on the mission field.”
Church planting is based on the growth pattern of the New Testament church.
The book of Acts documented with numerical figures the growth of the early church. Somebody was counting. The pattern in the New Testament was growth—an increase in numbers of disciples.
In our circles, we are often uncomfortable with the growth because we are concerned about the quality of the disciples. It is good for us to recognize the “quality and quantity” tension won’t go away. There were certainly problems with the Church Growth Movement heightening the attention to the quantity aspect. At the same time, God expects us to see disciples being made and churches being planted. We must make quality disciples and more of them. Let’s celebrate the tension.
Church planting is based on the nature of the gospel.
Start in Romans 1:16; “For I am not ashamed of the gospel, for it is the power of God for salvation to everyone who believes, to the Jew first and also to the Greek.” The Gospel is the power! Paul goes on expounding this in 1 Corinthians 1:18, “ For the message of the cross is foolishness to those who are perishing, but to us who are being saved it is the power of God”(NIV).
The faithful and effective communication of the Gospel should win people to Jesus and the planting of churches. We need to ask an important question, “Why aren’t more people coming to Jesus and more churches being planted?”
Church planting is based on the work of the Holy Spirit.
We see the example in Acts 13:1-3, where God in the person of the Holy Spirit sent out the first missionaries. They were to reproduce around the world. That is the work of the Spirit. The missionary or the evangelist should live in conscious dependence on the Holy Spirit. No amount of study, training and experience would substitute for the power of the Holy Spirit.
Philip Hogan of the Assemblies of God has rightly emphasized this fact. “I am persuaded to believe, that after taking advantage of every tool, pursuing every possible human plan, all one needs to do to find plenty of service is simply to follow the leading of the Holy Spirit. When one engages this truth and begins to live by its principle, there will be whole communities, whole cities, whole nations, whole cultures and whole segments of pagan religions that will suddenly be thrust open to the Gospel witness…”
The Lausanne Covenant states, “The Father sent the Spirit to bear witness to his Son; without this witness, ours is futile. Conviction of sin, faith in Christ, new birth, and Christian growth are all the Spirit’s work. Further, the Holy Spirit is a missionary spirit; thus evangelism should arise spontaneously from a Spirit-filled Church. A Church that is not a missionary Church is contradicting itself and quenching the Spirit. Worldwide evangelization will become a realistic possibility only when the Spirit renews the Church in truth and wisdom, faith, holiness, love and power.”
(Presentation by Kurt Miller to the Fellowship Council of the Fellowship of Grace Brethren Churches Feb 2005)
There seem to be two distinct schools of thought in the church planting community. The first is “This is hard. Are you sure you want to do this? You don’t look like you’ve got what it takes… I’m not so sure you should do this! Have you prayed about it?”
Gee… thanks.
The second school of thought starts off sounding much like the first, but then takes a dramatic turn: “This is hard. What do you need? How can I help you? Man, what an adventure! Let me pray for you.”
Do you hear the difference?
For more click HERE
The normal response to discussions about church planting is something like this:
A. ‘We already have plenty of churches that have lots and lots of room for all the new people who have come to the area. Let’s get them filled before we go off building any new ones.”
B. ‘Every church in this community used to be more full than it is now. The churchgoing public is a ‘shrinking pie’. A new church here will just take people from churches already hurting and weaken everyone.’
C. ‘Help the churches that are struggling first. A new church doesn’t help the ones we have that are just keeping their nose above water. We need better churches, not more churches.’
These statements appear to be ‘common sense’ to many people, but they rest on several wrong assumptions. The error of this thinking will become clear if we ask ‘Why is church planting so crucially important?’ (more here)
The following article was passed on to me by Clive Craigen and it’s worth the read. Check it out:
Statistical Illusion
New study confirms that we go to church much less than we say.by Bob Smietana | posted 05/02/2006 09:30 a.m.
From Christianity Today.
Did you go to church this week? That’s the question that Gallup pollsters have been asking Americans for more than 75 years. And each year since 1939, about 40 percent of those polled have said yes. (The actual question: “Did you yourself happen to attend church or synagogue in the last seven days?”)
That doesn’t mean that, on any given Sunday, 118 million Americans (40 percent of the population) will actually be in church. According to sociologists who study religion, the actual number of people in church each week in the United States is significantly lower than the Gallup Poll indicates. Just how low is a matter of some debate. More here
Partnership on Church Planting Class between Grace Theological Seminary and Grace Brethren North American Missions
Course Title: Seminar in North American Church Planting (MI 700)
Description: This seminar introduces the student to the basic understanding and skills necessary to start a congregation in any North American cultural context. It takes the student from call through self-assessment to reaching and bringing together a group of 25-75 individuals committed to being a church. A separate training track is planned to train developmental pastors to take a congregation beyond the 75 barrier through developmental pastoral ministry. Informed by David Garrison’s concepts of church multiplication, it seeks to train church-planters to form new congregations aggressively and rapidly with a dependence upon follow-on pastoral church developers. Some attention is given to participants who desire to pursue a founding pastor model as well. Students will be expected to engage the experience both intellectually and spiritually with significant encouragement given to building spiritual community within the class and Work Groups.
Date of Class: August 14-18, 2006
Credits:
Three hour course credit from Grace Theological Seminary if accepted into the program.There is also opportunity to audit the class if graduate credit is not desired.
Questions:
Check out the following page with interviews of students from the last class and more here
For registration questions contact Jessie Schroder, Grace Seminary Admissions Coordinator at 1-800-544-7223, extension 6413 or by email at schrodjl@grace.edu .
Our GBNAM missionary Ron Boehm recently got me behind a microphone and recorded some thoughts about church planting. I shared a bit about radical transformation, evangelism and gave three key ideas for anyone thinking about planting a church.
Check out the following link HERE
Because of a variety of reasons, the Evangelists Gathering 2 has been postponed until the fall. Stay tuned to my blog for breaking information.
This article was passed on to us as top notch from GBNAM missionary Clive Craigen:
Church as “Place” or “Service” By Gailyn Van Rheenen
Increasingly Christians in North America are thinking about “church planting.” This phrase “church planting,” however, carries its own baggage.
I have found that many church leaders assume that the first step in church planting is purchasing a piece of property and constructing a church building. A church defined as “a place where things happen”… (more here)
I ran across this short article by Tim Keller. It is a solid, short explanation of the “Missional” Church. Here’s a little teaser for you:
In the West for nearly 1,000 years, the relationship of (Anglo-European) Christian churches to the broader culture was a relationship known as “Christendom.” The institutions of society “Christianized” people, and stigmatized non-Christian belief and behavior. Though people were “Christianized” by the culture, they were not regenerated or converted with the Gospel. The church’s job was then to challenge persons into a vital, living relation with Christ… (more here)
“I have been reading poems, romances, vision literature, legends and myths all my life. I know what they are like. And I know none of them are like this. There are only two possible views of these gospel texts. Either this is reportage pretty close to the facts, nearly as close as Boswell. Or else, some unknown writer in the second century without known predecessors or any successors suddenly anticipated the whole technique of modern novelistic, realistic narrative. The reader who doesn’t see this has simply not learned how to read.” – C.S. Lewis
“Mary (Magdalene) was on the outside of everything. And this is the gospel. The gospel is that God’s salvation does not come on the basis of merit, it does not come on the basis of pedigree, and it does not come on the basis of race, class, gender, or any other pecking order. What is the gospel? The gospel is not that the good are in and the bad are out. The gospel is that the humble are in and the proud are out. The gospel is not that you give God a perfect record but that he gives you a perfect record. The gospel is that it is not your past that is the determining factor in your relationship with God but it is Christ’s past and his record that is the determining factor. He chooses the Mary’s of this world so that us non-Mary’s will get it. And so will the other Mary’s.” – Timothy Keller
At GBNAM, we highly recommend Ed Stetzer’s book Planting New Churches in a Postmodern Age. In addition to that book, Ed has a webpage with helpful articles, links and more. You can check it out at www.newchurches.com