Sabbatical Policy
Pastor Dave Williams, D. Min., D.D.

Dr. Dave Williams, D. Min. is pastor of Mount Hope Church and International Outreach Ministries in Lansing, Michigan. Under his leadership, the church has grown from 225 to over 4000 members today. Pastor Dave strives to have the best-fed, best-cared for flock in the world, to provide a warm and welcoming place to worship, to take the message of the Gospel to the lost—no matter where in the world they are—and to build believers so they are prepared to share Jesus with everyone they meet.

He has a heart for missions and a strong commitment to evangelize the lost. His God-given vision has led Mount Hope Church to sponsor over 43 daughter and neighborhood churches in Michigan, the Philippines, and in several African nations. Over 12,000 people now call a Mount Hope Church their home church.

He has authored over 63 books including the best seller, The New Life…The Start of Something Wonderful, with over 2 million copies sold in eight languages, and The Miracle Results of Fasting, (Harrison House Publishers) was an Amazon.com five-star top seller for two years in a row. Dave has produced over 90 audio and video programs including the nationally acclaimed School of Pacesetting Leadership and Church Planter’s School.

Our Sabbath rest is by faith. Under faith we can cease from our own works. Works that were required for the Israelites to do in the Old covenant to be accepted by God In this way the believer enters in and ceases from his own labors. God was bringing Israel to the Promised Land after their labors in Egypt this typifies rest in Messiah.

Hebrews 4:3-11
“For we who have believed do enter that rest, as He has said: “So I swore in My wrath, they shall not enter My rest,” although the works were finished from the foundation of the world For He has spoken in a certain place of the seventh day in this way: “And God rested on the seventh day from all His works”; and again in this place: “They shall not enter My rest Since therefore it remains that some must enter it, and those to whom it was first preached did not enter because of disobedience, again He designates a certain day, saying in David, “Today,” after such a long time, as it has been said: “Today, if you will hear His voice, do not harden your hearts. For if Joshua had given them rest, then He would not afterward have spoken of another day. There remains therefore a rest for the people of God. For he who has entered His rest has himself also ceased from his works as God did from His. Let us therefore be diligent to enter that rest, lest anyone fall according to the same example of disobedience.

Hebrews 4:9-10
So then, there remains a sabbath rest for the people of God [it is available to us now]; for whoever enters God’s rest also ceases from his labors as God did from his.

That is what the true sabbath is, to cease from your own labors, your own efforts, your own activity; to cease from your own works.

Rest

Rest is important. Your ability to work depends on your capacity to rest. We need to be able to rest physically and mentally. Sleep is very important in the balance of life. Hallucinations can even develop with prolonged sleep deprivation.

Spiritual rest is important too. God wants us to rest in His goodness. He gave us a physical rest and a spiritual rest. We know we need 6-8 hours of sleep a night. That is common knowledge. We also need spiritual rest. God calls that the Sabbath. And sometimes we need an extended rest from the routine.  That is called a “Sabbatical.” We rest in the goodness of God. We rest in the fact that He takes our sins away. We acknowledge Him as Creator.

A few thoughts on rest:

First of all, it’s not a cessation of activity – rather a change in activity.

Second, good rest, true rest, is restorative. It will leave us ready and willing to get back to our normal routine, and we’ll be better at what we normally do because we rested.

Third, mental rest is just as important as physical rest, not to mention the need our spirit and soul have for rest.

Fourth, the best rest comes from God:

Isaiah 30:15-16
For thus the Lord GOD, the Holy One of Israel, has said, “In repentance and rest you will be saved, In quietness and trust is your strength.” But you were not willing, And you said, “No, for we will flee on horses,” Therefore you shall flee! “And we will ride on swift horses,” Therefore those who pursue you shall be swift.

Matthew 11:28-30
Come to Me, all who are weary and heavy-laden, and I will give you rest. Take My yoke upon you and learn from Me, for I am gentle and humble in heart, and you will find rest for your souls. For My yoke is easy and My burden is light.

Ps. 127:2

It is vain for you to rise up early, to sit up late, to eat the bread of sorrows: for so he giveth his beloved sleep.

What a Sabbatical is not:

1. A Vacation
2. A time to exclusively work on an unrelated project

What a Sabbatical is:

1. A time off from the regular routine – a change in activity
2. A time to refresh and restore and allow God to re-create
3. A time to seek God and study His Word

Mount Hope Church Sabbatical Policy:

1. After seven years of full time service to Mount Hope Church and Pastor Dave Williams, a minister is qualified for a Sabbatical provided he/she has been fruitful in ministry
2. Executive ministers – 3 months; Associate ministers – 2 months; Assistant ministers – 1 month.  The Sabbatical must be taken all at one time (no splitting up the months).
3. No two ministers shall take a sabbatical at the same time until the church is at a regular 10,000 in Sunday morning attendance.
4. The minister taking the sabbatical shall have all work up to date, and have an appointed, qualified replacement – one person in charge.  The executive pastor shall approve the delegate.
5. Application for sabbatical must be made in advance and approved by pastor or his official delegate.
6. A Sabbatical may be requested every seventh year.

There shall be no double-sabbaticals. For example, if pastor puts a minister on mandatory sabbatical to get something straightened out (attitude, marriage, etc.), that counts as his/her sabbatical for that seven-year period.

Rewarding Staff?

Richard D. Locke is a certified public accountant with over forty years of experience. His firm, Locke & Associates, P.C., is a full service accounting firm which specializes in taxation and nonprofit services. The firm has six certified public accountants servicing approximately one thousand clients in the United States and thirty countries. You can reach Richard D. Locke, CPA at 918-488-0880.

Question:  What are acceptable team-building and rewarding events that our church can sponsor?  For example, can we reward staff or team members with tickets to a sporting event?

Answer:  Generally, small fringe benefits are not taxable.  To have to account for these would be unreasonable and administratively impractical.  The IRS regulations state that the gift should be $25 or under per person.  The IRS has stated that the following are non-taxable benefits:

1. Flowers, fruit, or books – provided to employees during times of family crises;
2. Birthday or holiday gifts (not cash) with a low market value;
3. Occasional parties, group meals, or picnics;
4. Coffee, donuts, or soft drinks;

Infrequent theater or sporting events tickets as a reward for staff.  This would not include $250 tickets to the World Series or any other high dollar sporting event.

To be safe, keep it near the $25 figure allowed.

Larger items than those listed above, as well as all cash and cash equivalents (gift certificates) should always be included in the employee’s taxable income.

Are You Resting or Wrestling
by Joe Coyne

Pastor Joseph Coyne is the Senior Pastor of Harvest World Outreach Church in Greensboro, North Carolina. Together he and his wife Misti, serve a growing church that welcomes and embraces people of all races and cultures. They have two wonderful children and have dedicated their lives to help and equip people as well as ministries to impact Greensboro, the Triad and unreached nations with the gospel of Jesus Christ. Pastor Coyne holds a B.S. degree in Business Administration from Appalachian State University. He and his wife are both graduates of Rhema Bible Training Center, in Tulsa Oklahoma.

Hebrews 4:3 (Amplified) “For we who have believed (adhered to and trusted in and relied on God) do enter that rest, in accordance with His declaration that those [who did not believe] should not enter when He said, As I swore in My wrath, They shall not enter My rest; & this He said although [His] works had been completed and prepared [and waiting for all who would believe] from the foundation of the world.”

A word that has come up in my heart and mind lately is the word rest. The rest I am talking about is "the rest" of trusting in God and His Word. I believe at times we have literally tried to supersede God’s authority in our lives by taking matters into our own hands. By doing so, we have slipped over into a very uncomfortable and exhausting place of unrest or a place of wrestling.

There is a place of REST in the Lord. We can enter into the rest of God, where we do not fear the strategies of the enemy, the challenges before us, or the shaken world’s system. A place where we are doing our part while trusting God to do His. Psalm 3:1-3 (NLT) “O Lord, I have so many enemies; so many are against me. So many are saying, ‘God will never rescue him!’ But you, O Lord, are a shield around me, my glory, and the one who lifts my head high.” I believe that King David knew how to rest in the Lord. In the context of this scripture, David finds himself fleeing for his life from his son Absalom who undermined his ruler-ship. David was not sitting on his throne in a place of power, he was running for his life from traitors yet still at the same time resting in the Lord.

The Apostle Paul could identify with David, for he was surrounded by hundreds of unreceptive Jews who were set on his destruction. Acts 23:11-12 (The Message) “That night the Master appeared to Paul: ‘It’s going to be all right. Everything is going to turn out for the best. You’ve been a good witness for me here in Jerusalem. Now you’re going to be my witness in Rome!’  Next day the Jews worked up a plot against Paul. They took a solemn oath that they would neither eat nor drink until they had killed him.” The plot to assassinate Paul seemed foolproof, except for the fact that Paul knew the Lord was the lifter of his head. He also had a promise from God, “you’re going to be my witness in Rome!"  God arranged for Paul’s nephew to hear of the plan and to be taken to inform the commander of the army of the evil plot. The commander then intervened, & the plot was blocked. Isaiah 54:17 (Message) “If anyone attacks you, don’t for a moment suppose that I sent them, And if any should attack, nothing will come of it.”

Hebrews 4 reveals that REST is a priceless commodity, stemming first from a promise from God. Hebrews 4:1-3 (The Message) “For as long, then, as that promise of resting in him pulls us on to God’s goal for us, we need to be careful that we’re not disqualified. We received the same promises as those people in the wilderness, but the promises didn’t do them a bit of good because they didn’t receive the promises with faith. If we believe, though, we’ll experience that state of resting. But not if we don’t have faith. Remember that God said, Exasperated, I vowed, ‘They’ll never get where they’re going, never be able to sit down and rest’." God’s promises can give us rest and soothe our minds when we are troubled. A key to walking in the rest of God is to combine our faith with the promise God has given to us for our situation. Faith is the “fuel” in our “engine” that brings the promise to life. A promise without faith has no power, in the same way that an engine without fuel has no power.

How can we know that our faith is activating a promise? When the result is rest. The moment our faith mixes with a promise, a perfect rest enters our hearts. All anxiety, frustration, fears and worries depart and God’s rest is ours. God is not worried about problems! When we believe His Word, we enter into His rest. When we are troubled we must bring a promise to God’s throne, mix it with faith, and sit quietly in the rest of God with expectation until He performs it. Dennis Hester said, “I’m always calling preachers to more meditation, reflection, and solitude within this rat race we live in. If we do not ‘come apart’ to be with the Lord, we will surely ‘come apart’.”

As we take time to wait on God, we can go from wrestling to resting in Him. Isaiah 40:25-31(Message) "So—who is like me? Who holds a candle to me?" says The Holy. Look at the night skies: Who do you think made all this? Who marches this army of stars out each night, counts them off, calls each by name—so magnificent! so powerful! & never overlooks a single one? Why would you ever complain, O Jacob, or, whine, Israel, saying, "God has lost track of me. He doesn’t care what happens to me"? Don’t you know anything? Haven’t you been listening? God doesn’t come and go. God lasts. He’s Creator of all you can see or imagine. He doesn’t get tired out, doesn’t pause to catch his breath. And he knows everything, inside and out. He energizes those who get tired (gives REST), gives fresh strength to dropouts. For even young people tire & drop out, young folk in their prime stumble & fall. But those who wait upon God get fresh strength. They spread their wings and soar like eagles, They run and don’t get tired, they walk and don’t lag behind.”

(Source Unknown) One man challenged another to an all-day wood chopping contest. The challenger worked very hard, stopping only for a brief lunch break. The other man had a leisurely lunch and took several breaks during the day. At the end of the day, the challenger was surprised and annoyed to find that the other fellow had chopped substantially more wood than he had. "I don’t get it," he said. "Every time I checked, you were taking a rest, yet you chopped more wood than I did."  "But you didn’t notice," said the winning woodsman, "that I was sharpening my ax when I sat down to rest."

What a good word!  Are we taking time to rest and sharpen our ax? I believe when we attend church, read the Word of God daily, pray, learn, grow, gain wisdom and life skills, we are not only gaining rest but we sharpening our ax to be more effective in life and ministry. Isaiah 30:15 (Amp.) “For thus said the Lord God, the Holy One of Israel: In returning [to Me] and resting [in Me] you shall be saved; in quietness and in [trusting] confidence shall be your strength. But you would not,” …

Quietness is a state of ease and rest, of no longer struggling and fretting. That’s the point where you enter into rest about the situation by faith in God’s promise. You’re no longer wrestling, frustrated, fretting, fearful, or troubled. You’re not trying to get something, but you believe that you have received it, and there is a REST on the inside of you. Benjamin Franklin said, “He that can take rest is greater than he that can take cities. The Word of God says in Hebrews 4:3 (KJV), “For we which have believed do enter into rest, as he said, As I have sworn in my wrath, if they shall enter into my rest: although the works were finished from the foundation of the world”. There must be a point where you start believing that you receive the promise of God.

We can come into the rest of God and say, "I’ve got it; it’s mine". I’m no longer wrestling, but I’m resting in the promises of God. Russell Kelso Carter (1849-1928) wrote the hymn, “Standing on the Promises”. Read these words that Russell Carter penned as he found his place in the rest of God.

Standing on the promises of Christ my King, Through eternal ages let His praises ring, Glory in the highest, I will shout and sing, Standing on the promises of God.

Standing on the promises that cannot fail, When the howling storms of doubt and fear assail, By the living Word of God I shall prevail, Standing on the promises of God.

Standing on the promises I now can see Perfect, present cleansing in the blood for me; Standing in the liberty where Christ makes free, Standing on the promises of God.

Standing on the promises of Christ the Lord, Bound to Him eternally by love’s strong cord, Overcoming daily with the Spirit’s sword, Standing on the promises of God.

Standing on the promises I cannot fall, List’ning every moment to the Spirit’s call, RESTING in my Savior as my all in all, Standing on the promises of God.

Chorus:
Standing, standing,
Standing on the promises of God my Savior;
Standing, standing,
I’m standing on the promises of God.

Are You Resting or Wrestling? Thank God we can rest in our Savior as our all in all, “Standing on the promises of God.”

Dealing with Religious Bullies
Marvin Yoder

Marvin and his wife, Leah, are the founding pastors of LifePointe Church in Mattoon, Illinois. Marvin is a graduate of Rhema Bible Training Center and is also enrolled in the MDiv Program at Oral Roberts University. Marvin has a rich ministerial background, having pastored several churches, working in Christian education, and traveling extensively as an itinerant minister. Prior to starting the church in Mattoon, Marvin was heavily involved in staff at Rhema, serving as an instructor, Dean, and as an Associate Pastor. Marvin has authored several books and study guides, including Movin’ On Up and The Traveling Minister’s Handbook. Marvin and Leah have three children, Christina Anne, Nichole Joy, and Audrey Danielle.

I remember when I beat up the school bully. I surprised him and everyone else when it happened. Looking back, I probably could have responded in a better way, but the truth is, at the time I really felt good about it. Interestingly enough, afterward that the bully left me alone the rest of my school years and later we were co-workers together.

Something in all of us resent bullies, especially religious bullies who operate in the "name of the Lord"! Just when we get to church where we think it might be a safe place for us, some religious “meanie” leans on us with his agenda. Aristotle said that religious bullies "put on the appearance of uncommon devotion to religion. Subjects are less apprehensive of illegal treatment from a ruler whom they consider god-fearing and pious." (1) Thus they often find an open door to attack our self-worth, violate our free-will, put us down in front of our peers, push their agenda on us, and in some cases rip us off.

Sometimes I would like to deal with religious tyrants like some did in the Bible. Moses dealt with Korah by divine punishment, and the earth opened up and swallowed Korah. David killed Goliath! Jesus used a whip and chased the money hucksters out of the Temple. Paul told Elymas the sorcerer he would be blind for a season.

There were bullies throughout Bible times. We must realize that bullies have existed in every generation. We can’t sit around wishing bullies wouldn’t exist anymore. Bullies will come and go; they will appear and disappear.

When Does a Person Become a Bully?

We’ve probably all dealt with difficult people. A lot of people may have problems, but not very many are a problem. Some, because of their problems, are difficult to help or instruct in doing the right things. But even then, their behavior is really only a symptom of the problems they’re dealing with. This kind of person is not a bully.

A bully is someone who intentionally imposes what he believes and wants on others without regard nor respect for their beliefs or views, taking advantage of them emotionally, spiritually, often financially, and sometimes physically. Jesus used these words to describe the religious bullies of His day . . . “What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you shut the door of the kingdom of heaven in people’s faces. You won’t go in yourselves, and you don’t let others enter either.” (Matt. 23:13, NLT).

Religious bullies are the people who want to argue contentiously and endlessly to impose their beliefs on others, dividing the Body of Christ with their inflated opinions and evil threats, and taking advantage of others at the expense of their well-being. Those who do not succumb to their undermining ways are quickly branded with labels like "not saved", "hateful", "intolerant", "heretic", "false teacher", or "false prophet." However, it is interesting to note that the words the accusers use are often descriptive of themselves and their own actions. Actually, some who point an accusing finger at a person who has different beliefs to label them as a heretic are often acting more heretical by their intimidation, manipulation, accusations, arguments, and divisive activity.

I wish we could deal once and for all with religious bullies, and they would be gone. However, dealing with these kind of religious despots is often more complicated than a one-time fight. And to add to the difficulty of scripturally addressing these religious “meanies”, fellow believers will quickly tell you to "walk in love" and "just leave it with the Lord." What they really mean when they tell you these things is that they think we should keep quiet and hope those bullies will leave us alone. The problem with that is . . . bullies won’t go away and they won’t leave you alone unless you learn to do something about it.

Today we have laws that limit our responses to these bullies. We’re not supposed to kill them, or beat them up, or slander them. The Bible does give us some instructions on how to respond to a religious bully without losing our spirituality (but those instructions may not be what we had thought).

Religious Bullies Have Been Around for a Long Time

Jesus had to deal with these religious “meanies.” He dealt with these bullies in various ways, by invoking the power of God, asking questions that confounded them, driving them out of the Temple, avoiding them, and by confronting them.

Paul also had to stand up to religious dictators who were not only intolerant of any beliefs other than their own; they were openly accusing and persecuting others like Paul who dared to believe differently.

Here are some instructions that Paul wrote in his letter to the Romans in how to deal with these religious tyrants . . . "Now I beseech you, brethren, mark them which cause divisions and offences contrary to the doctrine which ye have learned; and avoid them. For they that are such serve not our Lord Jesus Christ, but their own belly; and by good words and fair speeches deceive the hearts of the simple." (Romans 16:17, 18 KJV)

The problem we encounter as we read these verses is the archaic language of the King James translation. So let’s read it in a modern paraphrase . . . "One final word of counsel, friends. Keep a sharp eye out for those who take bits and pieces of the teaching that you learned and then use them to make trouble. Give these people a wide berth. They have no intention of living for our Master Christ. They’re only in this for what they can get out of it, and aren’t above using pious sweet talk to dupe unsuspecting innocents." (Message Version)

Often these religious bullies take bits and pieces that someone has said, take them out of context, and exploit their apparent "error" in any way they can. Today, they air their television programs, promote their websites, write books, hold conferences and seminars, and cry "heretic" as soon as someone disagrees with them. You can find out who they have branded as religious heretics by tuning in to their shows, going to their websites, and reading their books. By the way, one of their agendas is to make money by selling material to gullible Christians that exposes all the dirt they have on these so-called heretics.

Identifying the Real Heretics

Often people think of a heretic as a person who advocates false doctrine; having strayed from the fundamental doctrines embraced by mainstream Christianity. And sometimes that is the case. Sometimes people do stray from the fundamental doctrines of Christianity and major on things that are not according to the whole counsel of Scripture.

But the Bible only mentions heretic one time in the King James Version and the Greek word used is "aihretikos," which according to Strong’s Concordance means schismatic.

A man that is an heretick after the first and second admonition reject; Knowing that he that is such is subverted, and sinneth, being condemned of himself. (Titus 3:10, 11 KJV)

New King James Version – Reject a divisive man after the first and second admonition, knowing that such a person is warped and sinning, being self-condemned.

The Message Version – Warn a quarrelsome person once or twice, but then be done with him. It’s obvious that such a person is out of line, rebellious against God. By persisting in divisiveness he cuts himself off.

Often false doctrine is present in the midst of heretics beliefs. However, the true evidences of a heretic are the quarrelsome spirit and divisive actions a person exhibits. They would rather split churches and brag about winning doctrinal battles than work together in a spirit of unity. They want to prove they are doctrinally correct rather than walk in love toward fellow Christians. However, Paul said without love you have nothing. Having sound doctrine is good, but having sound doctrine and walking in love is even better.

I’ve met some people who hold to an erroneous belief but they don’t impose it on others. According to this verse, that person may be in error, but he is not a heretic. A person who does not argue with others or divide the church should not to be labeled or treated as a heretic. Sometimes a person who holds a differing view on the rapture of the church and the Great Tribulation Period is labeled by others as a heretic. If that is their personal belief and they allow others to decide what they believe, and are not dividing the Body of Christ, they are not a heretic that everyone should reject (or shun).

The words heresy or heresies is only mentioned four times in the King James Version and it means disunion and gives the idea of bringing ruin or causing loss.

Acts 24:14, KJV – But this I confess unto thee, that after the way which they call heresy (disunion), so worship I the God of my fathers, believing all things which are written in the law and in the prophets:

1Corinthians 11:19, KJV – For there must be also heresies (disunions) among you, that they which are approved may be made manifest among you.

Galatians 5:19-20, KJV – 19   Now the works of the flesh are manifest, which are these; Adultery, fornication, uncleanness, lasciviousness, 20 Idolatry, witchcraft, hatred, variance, emulations, wrath, strife, seditions, heresies (disunions),

2 Peter 2:1, KJV – But there were false prophets also among the people, even as there shall be false teachers among you, who privily shall bring in damnable heresies (disunions), even denying the Lord that bought them, and bring upon themselves swift destruction.

Actually, no one really knows any subject in its fullness. We should all remain teachable and endeavor to keep growing in knowledge of the Scriptures. Therefore, we should exercise patience toward others as they also grow in knowledge of the Scriptures.

Choosing How to Respond to Religious Tyrants

However, there comes a time when we must deal with religious dictators and their intimidating ways. We can choose one of several methods to deal with these religious bullies.

There is the Get-Even Method where a person’s response is carnal and he acts like the bully does. That creates a lose-lose situation for both parties involved.

There is the Waiting-It-Out Method where a person passively endures the rants and intimidations of the bully, hoping by their no response the bully will go away. This creates a win-lose situation where the bully gets what he wants and the other person loses out.

There is the Peace-At-All-Costs Method where a person actively and quickly gives in to all demands of the bully at their own expense, and giving up what is rightfully theirs. Again, this creates a win-lose situation where the bully gets what he wants and the other person loses out.

Finally, there is the A-C-T-S Method (not axe method) where a person "Acts Congruent To Scripture." They act according to Biblical principles that work to bring win-win situations to both parties involved. Let’s look at this for a few minutes.

This method does not respond in kind toward the bully by getting even, or doing some of the same things in return. If we act like the religious bully in turn we are not doing any better, nor do we help the situation at all. The important thing to remember in dealing with a religious bully is to maintain our own spirituality while effectively dealing with his intimidating actions. The Apostle Paul gave some instructions on how to do this . . .

Again I say, don’t get involved in foolish, ignorant arguments that only start fights. A servant of the Lord must not quarrel but must be kind to everyone, be able to teach, and be patient with difficult people. Gently instruct those who oppose the truth. Perhaps God will change those people’s hearts, and they will learn the truth. Then they will come to their senses and escape from the devil’s trap. For they have been held captive by him to do whatever he wants. (2 Timothy 2:23-26, NLT)

Notice it says for the servant of the Lord to be kind, endeavor to teach, and be patient with everyone (including religious bullies). This does not mean that we allow the religious bully to have his way. It simply means that we are to maintain certain spiritual attitudes and actions in the middle of dealing with religious tyrants.

When I was attending college, I had to deal with one of the professors who viciously ranted against any of what he called "Word of Faith" beliefs, and specifically attacking Kenneth E. Hagin. He went on and on in the classroom, going so far as to state that other well-known cults would be preferable to "Word of Faith" beliefs. Some of my classmates tried to reason with him, but it just added fuel to the fire. Finally it was time for lunch, and I quietly approached the lectern and asked the professor if he had any lunch plans. He accepted my invitation, and over lunch, I asked him if he had ever been in any of Kenneth Hagin’s meetings or listened to any of His messages, and he admitted he had not ever done so. I proceeded to tell the professor of the love walk of Kenneth Hagin, and how kindly I have been treated by the Hagin family. He quietly hung his head, and the rest of his class lectures had a totally different tone than before. Later I had another opportunity to interact with him and he was respectful and courteous to me.

Practical Steps to Dealing with Religious Bullies

Many of these religious bullies have a public pulpit with which we as individuals do not interact, nor do they have a direct effect upon us in our Christian walk, and we really don’t ever have to personally deal with them. However, what will we do when our paths do cross with religious bullies who intimidate or manipulate people until they agree with their beliefs? Of course we should pray for these people, but seldom is prayer the whole answer in dealing with these types of individuals. The following list will help to confront and deal with religious bullies who try to lord it over you, and help you to walk free from their dictatorial methods.

1. Daily affirm your true worth by quoting what the Bible says about you. You must not forget who you are in Christ—He made you to be somebody and equipped you to walk in His plan. Heed the words of Judy Garland, “Always be a first-rate version of yourself, instead of a second-rate version of somebody else.” (2) Find verses that describe you are in Christ, and carry them with you on 3 x 5 cards so that you can refer to them as needed. It is up to you to find out your true worth, and this keeps you from believing the labels that religious bullies try to put on you.
2. Know your options in dealing with bullies. Avoid thinking that what the bully wants is all that’s available to you. Explore what you can do in spite of what the bully is doing or saying. If necessary, have a friend that you trust to help you explore your options. Some options may include deciding ahead of time what to say to a bully, when you should be around them, how much time you should spend around them, whether you should be ever be alone with them or if you should only be with them in a crowd, or when you should confront them.
3. Write down your response before you attempt to verbalize it. Getting your response on paper where you can see it will help establish your thoughts so that you can clearly and decisively communicate your stand or beliefs. One of the tactics a bully will use is to “throw the book at you”, bringing up everything they can whether relevant or not to keep you off balance and unable to clearly focus on your response. Writing your response down will help you to keep stating what you believe and state your objectives in the midst of the accusations, intimidations, and manipulations of the bully.
4. Realize you may have to confront the individual. Most people don’t like confrontation, but it is a part of life. Some of these tyrants don’t back off until they are personally dealt with face to face and made to realize that they cannot intimidate or manipulate you anymore. Often it is better to take a person with you when you confront these individuals for support and to witness what is said. This keeps the confrontation from becoming a "he said – you said" situation that later on no one can verify (Matt. 18:15-16).
5. Practice saying "No" in a decisive way. Robert Kiyosaki  said, “A lot of people are afraid to tell the truth, to say no. That’s where toughness comes into play. Toughness is not being a bully. It’s having backbone.” (3) Practice in front of a mirror until you can say no in a convincing way. Practice saying no until you do it with authority, and there is no whining in your tone of voice. The Bible instructs you to let your yes be yes and your no be no (James 5:12), and you must learn to communicate this clearly, and in a way that helps you deal effectively with these types of situations.
6. Ask for God’s help to deal with this situation. You may be the person who has to deal with the bully, but you must learn to rely upon God and what He can do. You must learn to have the same confidence David had when he confronted Goliath. David said that he came in the name of the Lord. We must also learn to come in the name of the Lord, in the power of the Holy Spirit, and believe that God is helping us.
7. Surround yourself with a good support team. The Bible says with much counsel you make war (Prov. 20:18). A good support team involves those who can give you wise advice, have certain skill sets, pray for you, or have knowledge in certain areas that you need. These could include spiritual counselors, Bible scholars, your pastors, psychologists, and in some cases financial advisors, CPAs, and attorneys.
8. Determine to walk in love and never give up your spirituality. Without love you have nothing (1 Cor. 13:1-3), but with love you can triumph (1 Cor. 13:8). In the end it is better to walk away from a confrontation with your spirituality intact and maintain spiritual attitudes and actions. You may not be able to change the other person, but you can maintain who you are in Christ. Love does not focus on the wrong things done to us (1 Cor. 13:5); rather it focuses on walking according to what God has done for you through Christ (2 Cor. 5:14). As you continue to walk in love, God will work with you, and you can have a future living above the threats and accusations of these religious bullies. Kenneth E. Hagin summed it up when he said, "Walking in God’s love is the way to victory in life." (4)

(1) – Aristotle, http://www.brainyquote.com/quotes/quotes/a/aristotle134192.html, accessed Jan. 30, 2014

(2) – Judy Garland, http://www.mightyfighter.com/bullying-quotes/, accessed January 30, 2014

(3) – Robert Kyosaki, http://www.mightyfighter.com/bullying-quotes/, accessed January 30, 2014

(4) – Kenneth E. Hagin, Love The Way To Victory, Tulsa, 1998, RHEMA Bible Church, 163

Unplugged: Reflections From Our First Sabbatical
Chuck and Tamera Ford

Chuck is the founder and lead pastor of Relate Church in Byram, MS. In 1992, Chuck answered God’s call to pastor and asked Tamera to be his bride (Two of the best decisions he’s ever made). They have served in full-time ministry as pastors and teaching in Bible Schools locally and abroad for over 18 years. Chuck and Tamera have two beautiful children, Sydeney and Lucas. Pastor Chuck graciously offered to answer questions you might have about this article. You can reach him at [email protected].

Chuck’s Perspectives…

Last year, after 23 years of full-time ministry (21 as a lead pastor), I took my first Sabbatical. Honestly, Sabbaticals were somewhat foreign to my thinking. I hadn’t personally known anyone who had taken one and what little I had heard had a negative undertone to it. I associated Sabbaticals with ministers who had experienced a moral failure of some sort. So the thought of taking a Sabbatical revealed some insecurity in my life that I wasn’t aware existed.

My insecurity manifested itself in questions like:

• “What will people think happened?”
• “What will my wife think (especially since I took up shooting as a hobby at about the same time)?”
• “What will my church board and church members think?”
• “What will my friends in ministry think?”
• “What will happen to the church in my absence?”
• “Will people leave?”
• “Are my associates good enough?”
• “What if they are too good and the church actually grows in my absence?”

I bet you’ll have some of the same questions if you consider a Sabbatical.

Why Did I Take a Sabbatical?

When I decided to take my Sabbatical our church was in the best shape it had ever been in. Attendance was at record highs, people were being saved in every service, there was money, we were planning a building project, the morale of the staff was high and everyone seemed excited about God was doing — except me. I was thankful but not genuinely happy. I was critical. Rarely satisfied. Dreading Sundays. Not because of a moral failure. Not because of a breakdown — although the Sabbatical may have prevented one.

First and foremost, I believe the Lord was leading me. He spoke to my heart that I had ignored the principle of the Sabbath for 20+ years. Because of this I had absorbed, unknowingly, a lot of negative emotion. You can accumulate a lot of stuff in 20 years. Looking back, years 16-21 were an emotionally charged time. Our church went through a financial crisis that lasted several years — stressful. Our church attendance dwindled down to a fraction of the people we had a few years prior — stressful. Leading our church through change and a comeback — stressful. All of these things plus the daily general care of the church took an emotional toll.

I rarely took a whole day off and when I did I still took unimportant phone calls, studied for sermons, answered questions about the church, etc. I never took sufficient vacation time. I remember only once missing two Sundays in a row. I never gave myself time to let go. My hand was stuck to the sword (2 Samuel 23:10).

The principle of Sabbath is God’s gift to his people. It’s taking time away from the daily grind of work and ministry to rejuvenate. I knew I couldn’t neglect this important principle any longer.

Now for the hard part. How do I communicate this need with everyone? The first thing I did was to seek counsel. Men like Tony Cooke, Ed Funderburk from Gateway Church, and several other faithful friends really guided and encouraged me.

How Did I Communicate with the Church?

When I first communicated with my board I asked if they would consider giving me some extended time off. I had six weeks in mind and they, thankfully, encouraged at least nine weeks. I took nine.

My staff was very supportive and ready to do whatever needed to be done. We decided on two message series for that time and I divided up teaching responsibilities between associate pastors, one board member, and one guest minister.

I preached a three week message series (PAUSE) seven weeks before my Sabbatical started and communicated to the church the importance of adhering to the principle of the Sabbath and to communicate to the church that I was taking some extended time off. It was received very well and I don’t know of anyone who was upset with this direction.

I also made the decision that I would receive no reporting of how things were going (I know me and I know I would have never let go if there would have been a dip in attendance or the finances). No attendance reports. No financial reports. Nothing. This bothered me for the first three weeks (that’s how long it took for me to let go) and after that I didn’t even think too much about it.

Benefits of the Sabbatical

I really did not know what to expect in my nine weeks away. I had talked to others about their experiences and in the end I just took things one day at a time. There was no epiphany. I spoke with some people who had really outstanding experiences. Not me. I did get rested physically and emotionally. I did get my excitement for ministry back. I did fall in love with my family all over again. I did decide I would take my full allotment of vacation…maybe all at once. It took me three weeks to decompress the first time. I did decide I’ll take another Sabbatical in five to seven a years.

Our church grew during this time—over the summer months! I let go and others stepped up.

Tamera’s Perspectives…

That would be me. Let me start by saying that I love my husband. I also love the ministry and I can be a hard-headed glutton for punishment. I usually don’t feel like I am accomplishing much unless I have ten plates spinning at once. I was not the wife begging for a break. When Chuck came to me talking about a Sabbatical my first question was "Why? Things are great!" then I asked, "Are you okay?" 

As Chuck mentioned above, things at the church were great. Better then they have been for years. Things at home, not so great. There wasn’t a commitment problem or a love problem. There was a “like” problem. I didn’t like my husband very much. He was tense, easily irritated, complacent, quick tempered. We didn’t talk much at all. I thought it was a problem in our marriage and behind closed doors I shed more than a few tears. I simply didn’t know how to fix the problem, which was clearly my husband.

All joking aside, I prayed a lot. But never did it cross my mind that he was simply exhausted and didn’t know how to let go. Not until he mentioned the Sabbatical. I hesitantly agreed but what does a Sabbatical look like?

I started mapping out what it would mean for us. Time at home, away from the church. Oh my…time at home. I wish I could say I was full of faith but I was mostly nervous. I was nervous about having this man at home with me all day long. What was he going to do ALL day? I was nervous about stepping away from what had been our life 24/7 for 20 years.
 
Little did I know just how much change was about to take place.

I’ll never forget driving down the road and hearing my husband whistling. I hadn’t heard him whistle in years. That was the start of his unwinding. Slowly he turned back into the man I married. We sang 70’s songs, talked about everything BUT the church and laughed. We drove our children across country and spent hours just being together. Unplugged.

It was while we were on the road that we discovered that my youngest child had been tormented for the last year, feeling guilty over something small. He opened up and we loved on each other and he realized that family is a safe place, a place of forgiveness and love. That may not have happened if we would not have taken the time to unplug. I will forever be grateful to the Lord for doing that for him and us. It made a tremendous impact on our marriage and our family. From now on, if I have to drop every one of my plates to take a Sabbatical, I will not hesitate to stop the spinning.

ANSWER
By Richard D. Locke CPA
Locke & Associates, PC

In answer to your question, as to whether or not churches can loan money to members; you are correct, it is not a good idea.

The IRS believes it is a privilege for churches and 501(c) 3’s to be able to give a tax deduction. Therefore, the personal use of any monies, including loaning money to a member, is not advisable. First there’s the potential for loss; and secondly the personal inurement rules would apply to relatives and employees. I do not believe it is against the law, but it could have the appearance of wrong doing.

The IRS requires interest computed on all loans of $10,000 or more. Not only would we have to charge interest, but we would need signed notes and repayment schedules. All of this does not seem feasible for individuals who are short on money, and it puts the church in a position of being a lender, with the borrower servant to the lender.

It would be better to have a solid benevolence policy in place that would allow the church to give money, rather than laying a further burden on the members to pay it back.

Richard D. Locke is a certified public accountant with over forty years of experience. His firm, Locke & Associates, P.C., is a full service accounting firm which specializes in taxation and nonprofit services. The firm has six certified public accountants servicing approximately one thousand clients in the United States and thirty countries. You can reach Richard D. Locke, CPA at 918-488-0880.

Click here to see a sample Benevolence Fund Policy.

Church and Ministry Q and A – The Many Nuances of Benevolence
Mark Helland, C.P.A.

Mark Helland, CPA is a partner with the public accounting firm Elliott, Dozier and Helland, PC (www.edhcpa.com) which is located in Tulsa, Oklahoma. Mark’s practice focuses on the unique needs of non-profits and he specializes in outsourced accounting, compliance and tax related issues for church and ministry clients across the United States. For further assistance from Mark on these services, Mark can be contacted via email at [email protected] or by phone at (918) 627-2286. You can also connect with Elliott, Dozier and Helland and get updates via social media at Facebook.com/hellandcpa, Linkedin.com/in/hellandcpa and Twitter.com/hellandcpa.

Of the many issues that we help our church and ministry clients with, benevolence is in my view one of the toughest areas to deal with as it is hard to tell if a need is valid or not. It is unfortunate that this area is so difficult to navigate because it is clearly a direct calling of the church by the teachings of the Bible. My title of this article mentions the many “nuances” and clearly this short article won’t be able to cover all of them, for sure, but I will focus on one particular nuance of benevolence.

The nuance of benevolence that I get questions on time and time again is what I will label “directed” benevolence. In other words, a congregation member knows of a needy family and wants to give a donation to the church (could occur in a ministry too but this is less often seen than in the church setting), with the church then giving the money to the family. In effect, the church becomes only a conduit to pass along the donation to an individual or family. The donors in these types of situations, invariably and understandably, always want their donations to be tax deductible as well. Does this situation sound familiar to anyone at this point?  These situations can also be troublesome for a pastor or church leader to deal with because they often involve higher income families that tend to be larger donors to the church or ministry. While being well-intentioned, the donors that make these types of requests are often un-informed as to the legalities of what they are asking you, as a church leader, to do.

On benevolence giving from the church or ministry to the congregation or community, here are some key points to consider:

1. Is the benevolence payment being given to an employee of the church or ministry?
2. Is a congregation member trying to “direct” benevolence to a particular individual or family and get a tax deduction?
3. Is the benevolence payment being given in a non-biased manner?

Regarding point #2, of “directed” benevolence, a church or ministry cannot operate in this manner – i.e. allowing a donor to use the church or ministry as a conduit to direct benevolence to a particular individual or family. If the donor wants to give money directly to an individual or family, (1) this needs to be done between the two families directly OR (2) the church can take the donation from the donor and make the payment to the individual or family, without treating this donation as a tax deductible donation. The church or ministry should only take the actions in (2) if they believe that a valid benevolence need exists though, and that the need meets the standards of the church.

Exceptions exist here though, as churches typically have designated giving programs such as those for single moms, widows, etc. Donors can give to generalized programs with the church then having discretion over which families are blessed through these programs. Also, giving directly to individuals for missions trips is an issue that is a separate issue than the directed benevolence situation mentioned here.

Some additional best practices and ideas on benevolence are as follows:

1. Have a budget for what the church or ministry can afford on a monthly basis for benevolence situations. A benevolence committee that weighs the merits of applications for benevolence is a great idea. A key item in the eyes of the IRS is that they want documentation that there was no relationship between officers and those who were provided benevolence.

2. Benevolence should be for basic needs like clothing, food, medical needs, transportation, etc. I have seen churches give large benevolence gifts for mortgage payments and I guess I am a little bit more skeptical or concerned on gifts of this nature. In other words, it should not be a situation where someone is getting constant monthly support from the Church. That is beyond the scope of what "benevolence" should be.

3. Benevolence gifts to employees are a real problem area. Any payment made to an employee is considered by the IRS to be taxable income, even if for benevolence. Logically, this makes sense – if payments to employees could just be considered “benevolence,” this would be a great way to lower taxable income!

As always, we are here to help with questions in this area. Sometimes it is easier to navigate these types of situations with donors if you can blame the outside CPA for their advice on how to handle certain situations!

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved

Church and Ministry Q&A – Focus on Expense Reimbursements
Mark Helland, C.P.A.

Mark Helland, CPA is a partner with the public accounting firm Elliott, Dozier and Helland, PC which is located in Tulsa, Oklahoma. Mark’s practice focuses on the unique needs of non-profits and he specializes in outsourced accounting, compliance and tax related issues for church and ministry clients across the United States. For further assistance from Mark on these services, Mark can be contacted via email at [email protected] or by phone at (918) 627-2286. You can also connect with Elliott, Dozier and Helland and get updates via social media at Facebook.com/hellandcpa, Linkedin.com/in/hellandcpa and Twitter.com/hellandcpa.

How do I get reimbursed when I personally pay for a church expense? 

The first step is to make sure that your church board has adopted an IRS acceptable accountable reimbursement plan. There are specific guidelines that the IRS expects organizations to follow when reimbursing employees for out of pocket expenses. If these guidelines are not followed, then the reimbursements would in effect be considered taxable W-2 income to the employee. Having your board approve an accountable reimbursement policy will provide your organization with the guidelines to follow in reimbursing business related expenses. For example, an accountable reimbursement policy normally stipulates certain parameters such as a maximum number of days after an expense is incurred that an individual can submit a receipt for reimbursement. The accountable plan also must define the rules for substantiation of expenses for which an employee is requesting reimbursement – i.e. receipts or notes that document the nature of the expense.

Can I pay my housing expenses and other personal expenses directly from a church or ministry bank account?

Only if you want to lose your church or ministry’s tax exempt status and pay huge amounts of back tax, interest and penalties to the IRS. Using non-profit funds is never an acceptable route to take in paying housing or any other personal expenses. These types of expenses would not fall under the accountable reimbursement plan, mentioned above as they are not valid church or ministry business expenses but are instead personal in nature. It is critically important to maintain separate accounts, as your personal expenses should not be mixed in with the funds of a 501c3 organization. As mentioned in many previous articles, a board approved salary and housing allowance is the way to pay yourself from the church or ministry and then use these funds within your personal bank account to pay your own expenses.

I have taken someone out to eat for my ministry. What is the appropriate way to document the event?

Meals are a major item where we see problems in our audit work. While it is completely acceptable to take guest speakers, congregation members or staff out to eat, documentation is critical. Make sure that the meal receipt includes the date, the amount, and the name of the restaurant – obtaining the detail bill for the meal in addition to the charge slip is also a good idea. Most importantly, make sure to write on the receipt the names of the people involved and the business purpose for the meeting as well.

Can I use the church’s debit, credit or gas card to buy gas for my vehicle?

No, this is not an IRS approved way to pay for fuel and travel costs and this is a very dangerous practice. Providing gas cards to church or ministry employees is extremely dangerous and is literally asking for fraud to occur. Ministry employees should not be allowed to use a gas card to fuel a personal vehicle as it is impossible to determine what portion of a tank of gas was used for ministry trips as opposed to personal trips. Additionally, this practice violates all IRS requirements for accountable reimbursement plans. Employees who drive their vehicles for business purposes should instead submit a request for reimbursement with a detailed listing of mileage driven, including the locations driven to, business purposes and mileage amounts. More to come on this tricky area in future articles…

This article is designed to provide accurate and authoritative information in regard to the subject matter covered. It is shared with the understanding that neither the author nor Tony Cooke Ministries is engaged in rendering legal, accounting, psychological, medical or other professional services. Laws and regulations are continually changing, and can vary according to location and time. No representation is made that the information herein is applicable for all locations and times. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

© Tony Cooke Ministries, Inc. All Rights Reserved