Legal with God and Man . . . Some Say No Way!
A few years ago a church of 300 members wanted to bless their pastor in a way that was meaningful. He had suffered a few financial setbacks recently and many in the church wanted to do something to bless him. The church treasurer was assigned the task of discovering what the church could do legally and what was the best way to do it so that…
Read Full Article | CommentsIRS Ready to Take More From Churches
When the Small Business Jobs Act was signed into law, Section 2102 amended the tax code and more than doubled the penalties for 1099 forms. Your church can now be penalized for filing it late, mismatching a social security number, or submitting it with a typo. The problem with this new change in the law is that if you submit a 1099 form…
Read Full Article | Comments7 Year End Statement Rules You Don't Know
It happens each year. Churches everywhere are trying to make sure they send out tax-deductible contribution statements to their donors by January 31st. To help ensure that the statements you send out are very accurate, let me share with you some rules for doing it right. Some of the rules you may already know, but some I guarantee…
Read Full Article | CommentsNew IRS Rules to Watch in 2012
The legal landscape for churches and ministries is one that is filled with many pitfalls. Over the last twenty years, Congress and the IRS have become very active in watching the activities of churches, ministries and nonprofits. It led to the enactment of section 4958, and the creation of the Exempt Organizations Executive Compensation…
Read Full Article | CommentsGot Questions? Don't Ask the IRS
The following is a fact-based story relying on the court case; David Michael Maser v. Commissioner. When Pastor Tom received a letter from the IRS stating that his church owed $3,000.00 due to a clerical error on the church's 941 tax return, he was flabbergasted. The letter stated that he had 90 days to appeal. He decided to call the…
Read Full Article | CommentsDoes the IRS Treat an iPad Like a Cell Phone?
Back in the days when VCR's and 8-track tapes were a blessing, cell phones were rare and expensive. They were so expensive that the Motorola DynaTec phone cost a whopping $3,500. Naturally, wealthy executives who could not only afford the cost of purchasing one, but also the phone bill, which could run in the thousands of dollars per month,…
Read Full Article | CommentsIf Not This Year, When?
I was driving back to the church office after visiting a family in the countryside of a community known as Montura Ranch Estates. A scenic South Florida drive, with cattle pastures of green grass to my right-hand side, and miles upon miles of orange groves to my left, it was on this lonely road that I had a remarkable encounter with the Lord. …
Read Full Article | CommentsYou Need to Makes Changes To Your Housing Allowance
A Tale of Two Pastors—Part 6 Chances are, after you read this you will likely need to make changes to your housing allowance. This year, ministers by the thousands will have deficient or illegal housing allowance designations that will cause them to pay too much in taxes. I will make my point by sharing the story of two pastors. Pastor Monique…
Read Full Article | CommentsThe Truths and Myths of Ordination
Every minister will forever remember the day they were ordained through the local church; it is a life-giving experience for both the ministry and the minister. Yet many ministers today do not know that their ordination may likely not hold any legal water if it were challenged by government. Ordination means to be set apart, to be called When…
Read Full Article | CommentsEnd Strong to Start Strong
As the end of the year approaches, pastors and church administrators need to plan how to close out 2011 with a strong finish for the church. How well you gather information now dictates how you start the New Year. There is nothing better and more promising than getting a good start. Each year churches make commitments to get the New…
Read Full Article | CommentsHow to Know What is Taxable Income for a Minister
Many churches pay certain allowances as a benefit to their minister, such as a car allowance, light bills, water bills and much more. Moreover, churches all across America take up love offerings, love tokens and many types of gifts for their pastors. Are they taxable? Should the be reported? Under the law, most of these allowances…
Read Full Article | CommentsMy Sunday Message and the Constructive Receipt Doctrine
Have you ever felt impressed by the Lord to prepare a certain message that you know will have a major impact on the congregation? Well, let me tell you my experience about just such a message. I spent many hours preparing for a particular message on redemption. As I studied Scripture and went over the main points of the message, I could not get a release…
Read Full Article | CommentsHave You Heard of the Housing Allowance Retirement Rule?
The vast majority of churches across America are not aware that a church can create a retirement (pension-like) plan that allows a minster to receive tax-free income after he/she resigns or retires from the church. This is a rule that is defined in IRS Revenue Ruling 63-156. In essence, a church takes a portion of a minister's pay each week,…
Read Full Article | CommentsDoes Your Church Know the 250 Dollar Rule?
Pastor Jones' Church and Tom It was a beautiful spring day in mid April. The Sunday service the day before marked the first time that Pastor Jones church had 175 people in attendance. On Monday, he walked into his office to see a note from Tom requesting a meeting with him. Pastor Jones was glad to see Tom's note. He and Tom…
Read Full Article | CommentsThe Church Board, Adding, Removing and Must Sign Documents
Is there any special paperwork that has to be filed in order for someone to officially serve on the board of directors of a church? How about a social procedure to join or to remove someone from the board? Those are common questions that many pastors and leaders ask. These questions have been asked by so many pastors in recent…
Read Full Article | CommentsPastor Duped Into Tax Fraud Scam Pleads Guilty
It was late in the afternoon on a Monday morning in July and Pastor Tom was sweating bullets over the offering on Sunday. "No matter how hard I try to prepare myself, summers are always tough on me", said the pastor. "Attendance is up and down and finances always hit rock bottom . . . God, I need a miracle." He shut off the light in…
Read Full Article | CommentsFive Awesome Housing Allowance Tips to Keep You Out of Trouble
It is not news to anyone that a minister of the gospel can designate some or all of his/her salary from the church as a housing allowance and then exclude it from gross income so that, in essence, he/she receives it tax-free. Though this law has been in the books since 1921, many churches still largely misunderstand it. This is mostly due…
Read Full Article | CommentsTaking a Good Look at the Ugly Side of Your Ministry
In 1995, my wife and I purchased 1 and 1/4 acres of vacant land in South Florida. Because the previous owner has used the property as "storage" for farm equipment, trash, and cars, it was quite an eyesore to the community in which it was located, and definitely not a very desirable piece of land. In fact, at the time we purchased it, it was a…
Read Full Article | CommentsSurprise of the Year: 1000's of Ministries Lose Tax Exemption
Many Americans that made tax deductible contributions after May 15th, 2010 will get a big surprise when they find out that those contributions were in fact not tax deductible. This news comes to them because on June 8th, 2011, the IRS was forced by law to automatically revoke the tax exempt status of 275,000 organizations effective as of May 15th,…
Read Full Article | CommentsLove Offerings--When They Are Taxable and When They Are Not
The dialogue that surrounds the taxability of love offerings is similar to a pendulum swinging from one extreme to the other. There are some that believe all love offerings are tax free, others that believe a love offering can never be tax free, and a whole group of folks that have no idea. There really is a lot of confusion over this topic--to…
Read Full Article | CommentsIs One 501(c)(3) Better Than Another?
Part two of the article "Why You Should Get 501(c)(3) Status Before the Year Ends." What a strange question. What do you mean? Are there different types of 501(c)(3)'s? To best answer that question, let me refer you back to a motor oil commercial. It featured two men in a car leaving a plume of smoke behind them. One…
Read Full Article | CommentsWhy You Should Get 501(c)(3) Status Before the Year Ends
When it comes to getting good information on the topic of 501(c)(3) status for churches and ministries, the Internet leads the way in creating confusion. It seems that just about everyone has an opinion that is either in favor or opposition to it. One would imagine with so much written about the subject that finding good information would…
Read Full Article | CommentsWhat's Really In Your Bylaws
As June approaches, now is the time to consider if your church's bylaws are up to date. I always stand amazed at the number of churches that allow years to pass by without updating their bylaws. That is what happened to a church in South Carolina. The church had been around for many years and their bylaws had not been read or even seen in many years.…
Read Full Article | CommentsThe Latest on Churches Filing Form 1099-Misc.
On March 23, 2010 President Obama signed the Patient Protection and Affordable Care Act. The now infamous healthcare act amended section 6041 to increase the 1099-misc reporting requirement on all businesses, churches and ministries. For example, if your church goes to buy $600.00 of office supplies from Office Depot, it would have to issue…
Read Full Article | CommentsCan your church get a $2,500.00 refund for providing health insurance?
One of the goals of the health care act is to help small employers afford the cost of providing health insurance to their employees. The health care act gives a refundable tax credit of 25% of the cost of health care insurance that the church pays for its employees. In order for the church to qualify for the tax credit, it has to meet…
Read Full Article | CommentsMy Church is too Small
Two years after the start of our church, I attended a very large youth conference during which the speaker, on the last day, wanted to honor all the senior pastors that were present. Requesting every pastor to stand, applause filled the room while they honored us for our labor and dedication to the work. What they did not know was that I…
Read Full Article | CommentsOne Lost Paper Cost Pastor $309,000.00
" I know I filed it . . . I know I did!" said Pastor John Hunter. "Where is it?" was the instant reply from the agent that sat across the desk. "I don't know, but I am sure that I will find it." What you have just read is a conversation that will become common if the IRS increases the number of pastors that they audit. For Pastor…
Read Full Article | CommentsThe Mistakes You Make Can Cost You!
In 2008, pastor Ned and his wife, Regina, started a church in northern California. They had a goal of reaching into the community using the fine arts and athletic programs. At first, when their church had only a few members, there did not have qualified individuals to assist them in the bookkeeping and IRS compliance. However, their…
Read Full Article | CommentsThe Pastor's Blindside
The Joy of the Beginning After being on staff at a mega-church for several years, the Lord laid it on my heart to move to another state and plant a new church. This was a time of incredible blessing and dreaming. God raised up a small band of people who shared a vision for a multi-cultural, life-giving church in one of the most visited cities in our…
Read Full Article | CommentsIRS Said $18,000.00 Salary Was Too High
She was dismayed when she got a letter from the IRS telling her that her $18,000.00 salary at the church was too high. After all, Pastor Geneva worked for the church and clocked approximately 40 hours per week as the pastor. She also spent time counseling and working hard to feed many homeless in New York City. So why was her humble…
Read Full Article | CommentsIs Your Ministry on an IRS List?
There are two lists that you need to know about that have been compiled by the IRS. The first list, known as Publication 78, is one you want to be on, while the second; known as the Nonfiler Automatic Revocation List, is one you never want to be a part of. On which list is your ministry? Let me give you a quick rundown of each list. List…
Read Full Article | CommentsReporting the Housing Allowance on the Tax Return
Far beyond that of any other year, this year I have spent more time talking to pastors, treasurers, CFO's and administrators about the housing allowance. What is the most common question I have gotten? "How do you report the housing allowance on the minister's tax return?" My answer is usually, "That depends." Unfortunately, reporting…
Read Full Article | Comments1099 Law May Change and Bring Relief to Churches
In April of 2010, I wrote an article about a new law that made it tougher on churches. The law mandates all churches, ministries, non-profit organizations and businesses to issue a 1099-Misc form to any and all people, businesses and corporations for payments of $600.00 for services, exchange for property or gross proceeds. This law…
Read Full Article | CommentsThree Common Mistakes Made When Launching a Church
The other day I was talking with a pastor from Chicago who was experiencing some personal trouble with his tax return because he reported his housing allowance incorrectly. The IRS had reviewed his taxes and asked him to substantiate the reported housing allowance on his schedule C. Church Issued a 1099 When the pastor went to do his taxes…
Read Full Article | Comments1st Quarter 2011 Church Tax Calendar
Every year in January, our office gets tons of phone calls from pastors and leaders asking about tax forms and what needs to be filed in January. To that effect, we put together a tax calendar to educate and guide you in the process. This calendar is specific for churches and ministries. We hope that it helps you in your endeavors…
Read Full Article | CommentsHousing Allowance May Cease to Exist
Once Again, the Housing Allowance is Under Fire. On October 15th, 2009, the Freedom From Religion Foundation and 21 of its members filed a lawsuit in California's Eastern District Court in Sacramento, complaining that the Minister's Housing Allowance was unconstitutional because it gave a preferential tax benefit to ministers. They claim that…
Read Full Article | CommentsConfessions of A Stressed Out Church Bookkeeper
Based on a true story! Like many start-up churches, Pastor Johnson's church did not have an expert bookkeeper; but it did have Pastor Johnson's wife, who labored faithfully each week at the task of keeping the books, ensuring she did her best job in an area that, well...frankly, left her feeling quite inadequate! There were some weeks she wondered…
Read Full Article | CommentsTax Forms to Prepare in January
January is often times busier than December! January is the time of year that many leaders make an effort to keep a resolution of better managing their ministries. Though it be a noble resolution, January may be the most challenging month of the year to keep such goals. It is the month that the ministry must prepare and file tax and informational…
Read Full Article | CommentsChristmas Love offerings to pastors can get taxed 200%
Can a Christmas Love offering really be taxed 200%? Last Christmas, when the church gave their pastors a Christmas love offering, they never thought it would bring them so much trouble. It was a snowy night and the annual Christmas play was the best ever. Excitedly, the congregation awaited the moment for which they had all been quietly…
Read Full Article | CommentsMinistry is Not So Simple Anymore
The complexity of ministry Have you noticed how complex the ministry has become? Very little about the ministry is simple any more. Long past are the days when a pastor was just a pastor. Today pastors are not only preachers, they are leaders of corporations, required to make good business decisions on behalf of the church. This is a tall order for…
Read Full Article | CommentsCredit Card Woes at the Church
Taking a church from 150 members to 2000 members In 1998, Pastor Russell Hodgins took the helm of a debt ridden, 150-member church. Armed with not more than a vision and the motto "Love Jesus and love people" he persevered through the lean years until the church turned the corner. It was not too long before the congregation realized that…
Read Full Article | CommentsIs a Pastor's Personal Blog Legal?
Many pastors inadvertently violate the law. Everyday at StartCHURCH, we have the honor of talking with pastors and ministry leaders who are passionately pursuing the dream God has given them. These Pastors are trying to use everything at their disposal to reach more people for the gospel. Yet, time and again, we find they are inadvertently violating…
Read Full Article | CommentsWhy The IRS Prosecutes Some Pastors and Not Others
Pastor, Church and IRS In the last year, I have written about two pastors that have been prosecuted by the IRS. One pastor, Gregory Louis Clarke, was sentenced to 21 months in prison for assuming that the love offerings he received from his church were gifts to him. The other, pastor Anthony L. Jinwright, was convicted of fraud and tax evasion…
Read Full Article | CommentsHow a Church Debit Card Can Cause Trouble
The convenience of debit cards "It's convenient and much easier than writing a check," were the words one pastor said as he swiped his card at a Christian bookstore. He was buying research material for a sermon series he was doing on marriage and family. He purchased several books and one set of DVD teachings from a popular Christian speaker. …
Read Full Article | CommentsCan a Pastor be Guilty of Fraud for Selling His Own Sermons to a Publisher?
A conflict may exist between you and your church Many pastors are not aware that because of the United States Copyright Act, when a minister preaches a sermon, the sermon belongs to the church. There are two reasons why, as listed below. The United States Copyright Act vests ownership of a sermon with the church because it was created and…
Read Full Article | CommentsLove Offerings and Bad Church Books Lands One Pastor and His Wife In Jail
The pain of change Though Bishop Anthony L. Jinwright wanted to make sure that his church and finances were right, he was reluctant to make the changes needed in order to get in compliance with state and federal law because he dreaded the period of discomfort those changes would bring. He failed to report reimbursements, seed offerings and his…
Read Full Article | CommentsExcellence in Ministry . . . What is It?
I get the privilege of working with hundreds of churches and ministries every year. With that privilege comes the responsibility of looking into their books, records, policies, and procedures to analyze the good, the bad and the ugly. In my own estimation, the majority of churches fall into the bad and ugly when it comes to their IRS…
Read Full Article | CommentsAre You In Violation of Your Church and Ministry Bylaws?
Follow your bylaws On any given day, within the 50 states, thousands of churches are in court because of disputes between members and leaders. These disputes usually begin with personality differences, but often times end up with both parties having to look at the details of the church's bylaws. Such was the case with a church in Ohio whose…
Read Full Article | CommentsEstablishing a Scholarship Fund for Graduating Seniors
Investing in the Lives of Young Adults In what significant way could your church impact the life of a young man or woman who is graduating from high school-a way that would help solidify the future he or she aspires to have? In 2002, our church in Florida began a scholarship program in order to do that very thing-to help some of the graduating seniors…
Read Full Article | CommentsThe Federal Government Wants to Give Your Church Money
A Law that may actually help your church It seems that all I have been writing about lately is bad news! For a change, there is some good news for churches and ministries! On March 18th, 2010 a law was passed that may make it the best time ever for the church to hire the pastor or another employee. The Hiring Incentives to Restore…
Read Full Article | CommentsA New IRS Law That Makes It Tougher on Churches
An important update has been issued on this article. Every Church in America is required to issue and file 1099-Misc forms. The new changes to the way 1099 forms are issued will cause churches and ministries to come under intense and burdensome regulations. The 2010 Health Care Act under subsection 9006(b)(1) amended old rules and it now mandates all…
Read Full Article | CommentsA Tale of Two Pastors, Part One--Minister's Taxes
Please join me as I take a few moments to share with you the tale of two men who pastored churches in different states. Though they lived almost 1,000 miles apart, they had very similar circumstances. If it was not for the one thing that distinguished their ministries, one would think they were one and the same person. Pastor Smith Let…
Read Full Article | CommentsCommon Mistakes Made By Ministers that May Take their Churches Down!, Part 3!
A Three-Part Series on Common Mistakes Made by Ministers! Welcome to part three of our series titled "Common Mistakes Made By Ministers." Congress has tightened its grip on the legislation that governs the way nonprofits, including churches and ministries, handle their finances. This gives us good reason to understand the new rules and regulations…
Read Full Article | CommentsCommon Mistakes Made By Ministers, Part 2!
A Three-Part Series on Common Mistakes Made by Ministers! Last week I wrote on two common mistakes made by ministers. Most ministers fail to set up the housing allowance and self employment tax exemption correctly and in a timely manner. They believe that because they are not drawing a salary at the church, they do not need the allowance…
Read Full Article | CommentsCommon Mistakes Made By Ministers, Part 1!
I am not on salary at my church, should I still set up a housing allowance and opt out of self employment tax? This is the time of year when ministers begin to think about going on salary at the church. They wonder about setting up a housing allowance and opting out of self employment tax. When it comes to tax compliance, the most common mistake I…
Read Full Article | CommentsEcclesiastical Authority of the Pastor!
Protecting Your Ministry is of Absolute Importance! A few days ago I had a conversation with a pastor who was ousted from his own church by the church membership because they did not like the way he was running the church. After 19 years of ministry experience, I have come to learn that when church government empowers the members to vote in and…
Read Full Article | CommentsIRS Loses Against Church!
Church In Minnesota Avoids an Audit ... At Least For Now! In February of 2009, the IRS suffered a setback in its ability to audit churches. That setback came as a result of two federal court rulings which prohibited the IRS from auditing a church in Minneapolis, Minnesota. In 2007, the IRS began an inquiry into the church's records. …
Read Full Article | Comments5 Things to Consider Before the Year Ends!
1. The $250.00 Dollar Rule for Tax Deductions Did you know that there are special rules issued in IRC 170 that specifically delegate how your church or ministry should treat donations that exceed $250.00 in value? One of the greatest blessings to your church are members who tithe and give offerings faithfully. Your church depends…
Read Full Article | CommentsWhy I Started a New Non Profit Organization (CDC)
Outreach! Last week's article, "The Biggest Part of Receiving a Blessing is Being Ready When it Comes!," received quite a response from our readers. Many of you wanted to know why we incorporated our outreach as a separate, nonprofit corporation. Simply put, our old ideas were not working. My wife and I had big dreams for our outreach ministry. We…
Read Full Article | CommentsGet Ready for an IRS Audit!
What are the chances of an IRS audit against my ministry? Good question! Historically, chances have been low...maybe too low. It is a well documented fact that more than 85% of churches have compliance issues. Issues that need resolution. Now that the post-denominational era has been well established, and the majority of church…
Read Full Article | CommentsCompensation for past years!
Last week we briefly covered the issue of compensating pastors for previous, un-paid years of service, and that it is perfectly legal to do so. This stems from a court case involving a church who paid a pastor and his [missionary] son in lump sums for the years of work they performed for the church without pay. The church decided to sell its building…
Read Full Article | CommentsOur church has made a few mistakes. What can we do about them?
What to do about past mistakes! Many churches that we serve have made mistakes in the the past and are wondering what they can do to correct them. These errors range from years worth of unreported love offerings, to missing W-9's and 1099-Misc forms, to lost board meeting minutes. Some mistakes, like misplaced W-9's, can easiliy be fixed, while…
Read Full Article | CommentsCan the church pay for the pastor's cell phone bill?
Most churches pay for the pastor's cell phone bill! Is that really allowed? A common practice that I see going on in many churches today is the church paying the pastor or founder's cell phone bill. Most churches do it by paying the bill directly on behalf of the pastor. Every month the pastor turns in the cell phone bill and the church writes…
Read Full Article | CommentsA Lesson on the Housing Allowance! Part 2
Setting up the Housing Allowance After reading part 1 of this series you may feel a little lost. Although Congress made changes to the Housing Allowance which made it more complicated, it was forced to make these decisions because of a court case that was taking place in the Ninth Circuit Federal Court of Appeals in California. This case was an appeal…
Read Full Article | CommentsA Lesson on the Housing Allowance! Part One
The Housing Allowance is one of the best tax saving benefits that exists for pastors. Every pastor in America, whether or not he or she is on salary at the church, needs to have a housing allowance designation set up at the church. By having an allowance set up at the church, the minister will be able to save thousands of dollars every year in taxes.…
Read Full Article | CommentsAre You Really Legally Ordained
We, at StartCHURCH, have always encouraged every church in America to have its own licensing and ordination program. Whether your church has been around for many years or is a brand new start up, we believe that part of the stewardship of running a ministry is the proper (legal) ordination of those whom the Lord sets apart for the ministry. Because…
Read Full Article | CommentsHow to Decrease the Chance of a Personal Lawsuit Against the Pastor and Board!
We are living in a time and era when lawsuits against churches have increased over 2,000 percent since 1992. Litigating attorneys have found it convenient to sue churches because most churches operate under a great deal of trust. We all know that the times have changed, and it is prudent to make changes in our church operating procedures…
Read Full Article | CommentsTax Court Rules a Pastor's Pass Through Gifts as Taxable Income!
The IRS told a pastor that the love offerings given to him by members of the church were taxable. In disagreement, he sued the IRS in tax court stating that they were voluntary gifts given by members of the church. The tax court disputed with the pastor stating that the members were motivated to give the love offerings because they believed him to…
Read Full Article | CommentsPastor Almost Loses Church
A Washington court ruled that a church's board members were not board members because the church did not follow state law in selecting them. Moreover, because the church never officially adopted bylaws in their organizational board meeting (or at any other board meeting), the procedures followed in the church's bylaws were trumped by state law. Though…
Read Full Article | CommentsIRS Watches Use of Church Debit Cards
Many churches allow the pastor to use the church debit card for necessary church expenses such as a car allowance, travel costs, lunches and many other things. Under the law, most of these allowances are illegal and can result in fines and back taxes for the minister. Improper use of the church debit card is of high priority on the IRS watch list,…
Read Full Article | CommentsAlabama Pastor Goes to Prison for Love Offerings!
A pastor in Alabama, Gregory Louis Clarke, was sentenced to 21 months in prison for assuming that the love offerings he received from his church were gifts to him. Over a period of several years he received many love offerings from the church for purposes such as car allowances, appreciation gifts and other offerings that he did not consider as normal…
Read Full Article | CommentsCan a Church Get in Trouble for Not Properly Handling Designated Offerings?
Often times, churches and ministries receive designated offerings for building campaigns, outreach programs or benevolence. You may be surprised to know that a large number of churches have trouble properly handling designated offerings. The main reason for this problem is that not many know what the proper procedure is for handling designated…
Read Full Article | CommentsCan Pastors Deduct Tithes as Business Expenses?
Pastors all across America work hard and are underpaid. Statistics show that the average pastor is severely underpaid; more than in any other profession. Many pastors have chosen not to opt out of having to pay social security taxes. Social security tax (otherwise known as self employment tax) is 15.3% of the pastor's income. This means that a pastor…
Read Full Article | CommentsAll Ministers on Salary at Church Must Get a W-2 by January 31st
Should the Pastor Get a W-2 or 1099-Misc? Some churches give their pastors and other ministers a 1099-Misc each year for their taxes. This is not correct. A pastor must be given a W-2. Under the latest treasury regulations, a pastor is described as an employee for federal income tax purposes but as self employed for social security tax purposes. …
Read Full Article | CommentsCreating a W-2 is not an option!
Under the law, a church must issue a W-2 form to the pastor and any other employee of the church. A 1099-Misc is not the legal way to do it. Most churches do not issue a W-2 and instead give a 1099-misc to the pastor. This is not correct and greatly increases the chances of an audit of the pastor's tax return and also increases the chances of the church…
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