Category: Uncategorized

1. Clear Registration Process

• Policy: Ensure that all children attending VBS are registered in advance. This helps with planning, class sizes, and the allocation of resources. Include consent forms for medical emergencies, permission for photography, and emergency contacts.

• Tip: Create an online registration system for ease of access, while also allowing in-person sign-ups.

2. Age Group Guidelines

•    Policy: Define clear age groupings for VBS classes, ensuring that children are placed in the appropriate age groups (e.g., preschool, elementary, etc.). This promotes age-appropriate lessons and activities.

•    Tip: Use age-based groupings to ensure safety and age-appropriate activities.

3. Volunteer Screening and Training

• Policy: Require all VBS volunteers to undergo background checks and training before interacting with children. This includes safety procedures, child protection policies, and first-aid basics.

• Tip: Provide a volunteer handbook with roles, expectations, and guidelines for working with children.

4. Safety and Supervision

•    Policy: Maintain a clear child-to-adult supervision ratio to ensure safety. Always have more than one adult present in classrooms and activity areas, and ensure that volunteers are stationed at entry and exit points.

•    Tip: Institute a “Two-Adult Rule,” meaning that no volunteer should be alone with a child.

5. Medical and Allergy Information

• Policy: Collect and maintain medical information for each child, including any allergies, medications, or special needs. Ensure that volunteers are aware of these details for safety purposes.

• Tip: Have a designated person responsible for overseeing and administering any medications during VBS.

6. Drop-off and Pick-up Procedures

• Policy: Establish strict drop-off and pick-up procedures, ensuring that children are released only to authorized adults. Use a check-in/check-out system with identification verification.

•    Tip: Consider assigning pick-up tags to parents or guardians for added security.

7. Discipline and Behavior Guidelines

• Policy: Set clear expectations for behavior and discipline, emphasizing a positive, respectful, and loving environment. Establish procedures for dealing with disruptive or inappropriate behavior.

•    Tip: Use a positive reinforcement approach to encourage good behavior, and have a plan for addressing behavioral issues respectfully.

8. Emergency Procedures

•    Policy: Create detailed emergency procedures for various situations, including medical emergencies, natural disasters, fire drills, and other safety issues. Ensure that all volunteers are familiar with these protocols.

•    Tip: Regularly review and practice emergency drills to ensure everyone knows how to respond in case of an emergency.

9. Inclusive Participation

• Policy: Ensure that VBS is open to all children. Provide accommodations or special assistance for children with physical, emotional, or developmental needs.

• Tip: Communicate with parents ahead of time if their child may need special accommodations, and plan accordingly.

10. Parent Communication and Engagement

•    Policy: Keep parents informed of VBS activities, themes, and any special events through newsletters, emails, or social media updates. Encourage parental involvement and participation, and ensure parents are aware of any relevant VBS policies.

•    Tip: Consider hosting a “parent night” at the end of VBS week, where children can showcase what they’ve learned and made.  This is an excellent time to introduce new families to your ministry.

By using these policies, you can create a safe, organized, and enjoyable VBS experience for both children and volunteers. Clear communication, safety measures, and well-defined roles are essential to running a successful program.

Our ministry recently had the privilege to legally assist some missionaries who had some unusual issues. Helping others remove legal red tape to take advantage of every opportunity to reach the world for Christ is our calling. These missionaries had a reputation of reaching dozens of people for Christ in their city each week, but they were in danger of being pulled off the field. We could not let that happen. Each individual you meet has an eternal destination. Every missionary, pastor, and, yes, every Christian has a mandate from God to tell others about the good news of the Gospel. 

Each week, our legal missionaries travel for legal meetings, court hearings, and depositions. As we travel, we have the unique opportunity of handing out Gospel tracts to strangers in airports, on airplanes, in restaurants, and many other places around the country. Because of what we get to do for the Lord, we can serve others who are being hindered from sharing the Gospel in the same manner. God’s Word will never return void, and it will plant a seed for someone to reap. God has a plan, and it includes every person taking the initiative to speak about Christ. 

We are also in many churches and conferences throughout the year that inform others of how we can help. Your legal right to witness is paramount to God’s plan for your life.

What can you do today? Take a moment when you stop for a meal or drive through a fueling station to hand the worker a Gospel tract and introduce that person to your Savior. We have tracts available that you can use if you need some. The Gospel is good news, and it is the best news anyone can ever hear! 

If you are a pastor, think about putting the Gospel on your website if it is not already there, and make your address and phone number easy to see so that anyone can easily find you if they have questions.

If you are a believer, you can be the wisest person in your area. The Scriptures reveal that “He that winneth souls is wise.” With the most careful thought, let us also remind ourselves of the reverse: God is telling us that it is unwise for us not to win souls. Ask God for wisdom, and He will give you the boldness to win souls. 

If you have questions about how to take the first steps in reaching out to others about Christ, speak with your pastor. He will guide you through the process and be glad to teach you. You can also reach out to us here at the Christian Law Association, and we will be glad to help however we can.

The Meaning of Going the “Second Mile”

In Jesus’ time, a Roman soldier could compel a person to carry their equipment for one mile. This was a form of legal obligation, and it was something that could easily be resented. Jesus’ command to go a second mile was radical, as it encouraged believers to go beyond mere duty and show extraordinary generosity and willingness. Going the “second mile” signifies going above and beyond in both acts of service and in our attitudes towards others.

Serving with a Christlike Attitude

Going the second mile isn’t just about doing more but doing so with the right heart and attitude. Believers need to view acts of service, no matter how small or inconvenient, as opportunities to reflect Christ’s love and humility. Rather than begrudgingly fulfilling obligations, Christians should joyfully seek to serve others and show kindness beyond what is expected.

Demonstrating Unconditional Love 

The second-mile principle also applies to relationships, especially when others are difficult to love or when the situation feels unfair. By choosing to go the second mile, Christians are demonstrating unconditional love—love that isn’t based on how others treat us but on how Christ has loved us. This challenges the idea of loving only those who love us back, instead calling believers to extend love and grace even in difficult situations.

The Impact of Going the Extra Mile 

Going the second mile has the potential to make a powerful impact on others. When Christians go beyond expectations, they stand out in a world that often values self-interest and convenience over selflessness. This can be a powerful witness to the world about the love and character of Christ.

Christ as Our Example

Jesus Himself is the ultimate example of going the second mile. Jesus went far beyond what was required in His sacrifice on the cross for humanity. His willingness to lay down His life for others is the model for Christians to follow in their own lives.

A Call to Action 

Will you go the second mile? Christians need to actively seek opportunities to go the second mile in their daily lives. Whether in relationships, work, or service to the church and community, believers should look for ways to exceed expectations and serve with a heart of love and humility.

Being a “Second-Mile Christian” is a call for believers to go beyond what is required or expected in their Christian walk. It’s about offering extra service, demonstrating love, and reflecting Christ’s heart in a world that needs it most.

We cannot stress enough the importance of making sure that no church worker is ever alone with a child.  No policy is more important or more effective in preventing tragedy than this, and church leaders must be certain workers comply with the requirement. Every child deserves to be safe in his own church building. In addition, non-compliance leaves both church and workers open to false accusations that could bankrupt the church.

Based on our decades of legal experience, the importance of both having and following the two-adult rule without exception cannot be overemphasized.

We often receive questions about the best way to form churches—whether or not to incorporate, whether or not to be a non-profit, etc. Regardless of what a church decides in those areas, one point that isn’t up for debate is the EIN. Every church needs an Employer Identification Number (EIN) from the Internal Revenue Service.

  In order to open a bank account in a church’s name, an EIN is needed. Of course, church funds and personal funds should never be comingled in one bank account. The EIN is also needed to file tax documents and to conduct financial dealings with businesses. You will even need an EIN if you wish to send bulk mailings through the 

post office.

  To obtain your EIN, file IRS Form SS-4 Application for Employer Identification Number. You should retain a copy of this form for your records. Once you receive your EIN, keep that number easily accessible because your ministry will use it frequently.

Running a Christian school involves navigating various financial and legal responsibilities,including tax-related matters. Here are the top 10 tax tips for Christian schools to help ensure compliance and maximize benefits:

1. Ensure 501(c)(3) tax exempt status

• Christian schools not acting as integrated auxiliaries of a church need to apply for and be recognized as a 501(c)(3) nonprofit organization. This status exempts the school from paying federal income taxes and allows donors to make tax-deductible contributions. 

• Comply with ongoing requirements to retain this status, such as filing the Form 990 (or 990-EZ) annually and avoiding political activity.

2. Understand State and Local Tax Exemptions

• In addition to federal tax exemptions, many states offer property, sales, and income tax exemptions for schools. Be sure to apply for these exemptions where applicable.

• State laws vary, so it’s important to consult with a tax advisor familiar with your state’s tax code.

3. Track Employee Benefits and Salaries Carefully

• Teachers and staff members in a Christian school may be eligible for certain tax benefits, such as salary deferrals or retirement contributions. Classify employees correctly (full-time vs. part-time) and comply with payroll tax laws.

• Schools may offer tax-advantage benefits like 403(b) retirement plans, flexible spending accounts (FSAs), and health savings accounts (HSAs), which can benefit all parties.

4. Ensure Proper Classification of Employees vs. Independent Contractors

• If someone is a full-time or part-time employee, they are subject to payroll taxes. Independent contractors (e.g., guest lecturers, after-school program leaders) should not be treated as employees.

•   Misclassification leads to fines and penalties, so follow IRS guidelines carefully.

5. Charitable Contributions and Donations

• Christian schools often receive donations from families, alumni, and other supporters. Appropriate donation receipts must be supplied to donors (IRS Form 170), especially for gifts over $250.

• Keep detailed records of all gifts, including the amount and date of the donation, for accurate financial reporting.

6. Sales Tax Exemptions

• Many states offer sales tax exemptions for educational institutions. Determine whether this exemption applies for supplies, equipment, and other necessary items.

• Be cautious about sales to the public, as some states require sales tax to be collected on certain goods or services offered by schools, such as gift shop items or fundraising event sales.

7. Claim Available Tax Credits

• Some states offer tax credits for donations made to educational institutions, scholarship programs, or educational improvement programs. Investigate opportunities for such tax credits, which can help the school and supporters.

• If your school offers a scholarship fund, you may qualify for tax credits depending on the jurisdiction.

8. Utilize Depreciation Deductions

• For-profit Christian schools may own buildings and equipment eligible for depreciation. Depreciation allows the school to deduct a portion of the cost of these assets over time, reducing taxable income.

• Be sure to track depreciation for all qualifying assets, including buildings, computers, and vehicles, as this can provide significant tax savings.

9. Offer Tax-Exempt Fundraising Options

• Fundraising is often essential for Christian schools. When conducting fundraising activities, be mindful of the tax implications.

• Schools should explore ways to organize tax-exempt events like auctions, donations, and silent fundraising drives. Consult with a tax advisor to ensure that the fundraising activities meet IRS guidelines for nonprofit organizations.

10. File Timely Tax Forms and Reports

• Stay on top of tax filing deadlines to avoid penalties. For example, Christian schools that are not run by a church must file IRS Form 990 annually if they are a tax-exempt organization. This form reports the school’s income, expenses, and compliance with tax laws.

• If your school has employees, ensure that quarterly payroll tax returns (such as Form 941) are filed on time. Additionally, year-end W-2 and 1099 forms should be provided to employees and contractors as required.

Tax laws are complex, especially for nonprofits like Christian schools.  These steps will assist you in navigating taxation more effectively and ensure legal compliance. If you have questions, please reach out to us at the CLA office.

While religious freedom is protected nationwide, states like Texas, Florida, Tennessee, and Mississippi tend to offer more robust protections for Christian values, especially in the public sphere and in religious practices. On the other hand, states like California, New York, Oregon, and Vermont may present more challenges for Christians when it comes to aligning faith with certain state laws and societal norms.

However, it’s important to note that religious freedom is a constitutional right in the United States, and individuals and organizations can still legally fight for their rights, regardless of the state they are in. The specific challenges Christians face may vary, but their fundamental freedoms are protected by the First Amendment.

Not only do fire alarms help keep people safe in the event of a fire emergency, working fire alarms are often required by insurance companies. If you experience a fire and it can be demonstrated that your fire alarms were not working, you could stand to lose coverage from your insurance company.

Recently, a church and Christian school complex with extensive facilities discovered that no one had checked to make sure their fire alarms were still working properly. When a new maintenance worker discovered a problem, the church was shocked to learn that the fire alarms were not functioning in a large percentage of their property.

If the leadership of the church is not completely certain that all the alarms are in good working order, it would be wise to check on this matter immediately.

The IRS has revealed that many of the mistakes made in filing tax returns are actually easy to correct. But if you get them wrong, it can lead to delays and headaches. Be sure to avoid these errors!

• Be sure your Social Security Number is entered accurately.

• Confirm that the spelling of your name matches your Social Security card.

• If you are not sure of your filing status, use the Interactive Tax Assistant, available at IRS.gov.

• Check your calculations to avoid simple addition and subtraction errors.

• Taxpayers commonly miscalculate the Earned Income Tax Credit and the Dependent Care Credit. Again, the Interactive Tax Assistant at IRS.gov is helpful.

• For refunds, be sure bank account and routing numbers are listed correctly.

• If you use an ITIN, be sure it hasn’t expired.

Don’t let these little items cause big problems for you!

This Easter season, let us remember that true, lasting joy is not based on circumstances but is deeply rooted in a personal relationship with Christ and the assurance of His sovereignty. 

1. Joy Comes from Christ, Not Circumstances—Joy is not a fleeting emotion tied to our earthly circumstances. Rather, it is a fruit of the Spirit (Galatians 5:22) and comes from a deep relationship with Jesus Christ. No matter what challenges or hardships Christians face, true joy can still be experienced because it is grounded in the unchanging nature of God.

2. Joy in Trials—Joy doesn’t disappear in the midst of trials or suffering. In James 1:2-4, believers are encouraged to “count it all joy” when they face various trials. God uses these trials to refine our faith and deepen our reliance on Him, and through them, Christians can experience joy that surpasses understanding.

3. Joy Is a Choice—Joy is ultimately a choice that believers can make. Even when life is difficult, Christians can choose to rejoice in the Lord, trusting in His plan for their lives. This choice to embrace joy is an act of faith and obedience to God, who commands His followers to rejoice in Him regardless of their circumstances (Philippians 4:4).

4. Joy Comes from Obedience to God—Obedience to God’s commands leads to lasting joy. Jesus Himself said, “If you keep my commandments, you will abide in my love; just as I have kept my Father’s commandments and abide in His love. These things I have spoken to you, that My joy may be in you, and that your joy may be full” (John 15:10-11). Following God’s Word and living in alignment with His will brings joy that is not fleeting or circumstantial.

5. Joy Is Rooted in the Hope of Salvation—Remember the joy Christians have because of the eternal hope they possess through Jesus Christ. He encourages believers to focus on the eternal promises of God rather than the temporary struggles of life. The joy that comes from knowing Christ is secure and eternal, grounded in the salvation that cannot be taken away (1 Peter 1:3-9).

6. Joy in Serving Others—Another aspect of joy is that it is found in serving others. Christians find true joy not by focusing on their own needs or desires, but by fulfilling God’s call to love and serve others selflessly (Acts 20:35).

7. Joy in the Present and Future—Christians are to experience joy not just by looking ahead to heaven, but also by recognizing the present blessings God has given them. Joy is not only about looking forward to the future but also about living in the fullness of God’s blessings in the here and now.

8. Joy Is Linked to Gratitude—Joy is tied to a heart of gratitude. A thankful heart is essential for cultivating joy. When believers take time to reflect on God’s goodness, 

mercy, and blessings, they are naturally filled with joy. Gratitude for salvation, for provision, and for God’s continual care fuels a deep and abiding joy.

9. Joy in God’s Sovereignty—Joy is the importance of recognizing God’s sovereignty. Understanding that God is in control of all things—whether good or bad—brings a sense of peace and joy, knowing that He works all things together for the good of those who love Him (Romans 8:28).

10. Joy Is Not a Temporary Emotion—Joy is not happiness, which is temporary and based on circumstances. True joy is deeper and rooted in God’s love and promises. While happiness can come and go, joy remains steadfast because it is anchored in our relationship with Christ.

In Conclusion—Joy is not something dependent upon external circumstances, but a supernatural gift from God that comes through trusting in Christ, obeying His Word, serving others, and keeping an eternal perspective. No matter the struggles or challenges, Christians are called to rejoice in the Lord, knowing that their joy is found in Him alone.