The practice of providing a Cell Phone to the Pastor, and or other employees, is a very big issue with the IRS. It is also potentially a serious Liability problem. Adopting a simple Policy would minimize both of these issues.
How can a church legally and spiritually cover an emerging ministry? Is there a way to minimize the start-up costs, annual expenses, any IRS involvement and liability? Yes there is - and on a Biblical basis.
How will you respond when a Registered Sex Offender comes to your church? Will you allow him to attend, under certain 'conditions'? Have you a written Policy, with safeguards?
RE Marriage, Employment or Volunteers - If it is Church's Policy that church membership is a requirement to be involved in ANY church activity, this is the ultimate in having a "Fire wall" of protection from the homosexual activists, and aggressive sexual predators.
Church leaders and pastors don't do enough thinking and planning in regards to estate planning and retirement. Key Man Ins.policies; Retirement ; Health and Dental Ins. plans, are a must for the pastor
An old saying, "It's not what we say that counts - but what is perceived." Integrity begins with counting the offerings, but it also includes our governmental structure. Is pastor accountable to other pastors?
Church policies will help us to protect our sheep from satan's influence and attacks, and are developed when we have thought through the "What if's," about any issue. This is called, "Taking thought beforehand." [2 Cor 8:19-21 Amp Version]
Some churches have discretionary fund accounts, in order to meet certain needs. If pastor has discretionary authority to disburse those funds, the IRS requires strict provisions. Otherwise those monies will likely be deemed HIS taxable income., and the contributions not tax deductable.