How To Prepare to Apply for 501(c)(3) Tax-Exempt Status

An organization must have one or more specific purposes to qualify as tax-exempt. A 501(c)(3) organization (also known as a public charity) is one that is organized and operated exclusively for purposes that are:
• Religious
• Charitable
• Scientific
• Testing for public safety
• Literary or educational
• Designed to foster national or international amateur sports competition, or
• For the prevention of cruelty to children or animals.

There are many kinds of organizations that fall under these categories. For example, organizations that provide relief to the poor, distressed or underprivileged; those that lessen neighborhood tensions; or those that defend human and civil rights usually qualify as charitable organizations. Educational organizations can be schools, museums, symphony orchestras, training for the unemployed, dance classes, and zoos.

Apply for an EIN

The first step is to apply for an EIN, there are a number of ways you can apply for an EIN. The fastest is to go to the IRS website or call our toll-free number and get an EIN you can use immediately. You can also fax your Form SS-4, Application for Employer Identification Number, and you’ll receive your EIN within 4 business days. or do it the old-fashioned way by completing Form SS-4 using the form’s instructions and mailing it to:
Internal Revenue Service Center
Attn: EIN Operation
Cincinnati, OH 45999
Fax-TIN: 859-669-5760
Visit the IRS website for more information

Organizing Documents

Next, you’ll need to gather your organizing documents. An organization can’t qualify for exempt status without an organizing document. To qualify for exemption under Section 501(c)(3), the organizing document must contain three provisions. See sample document.

By-Laws

By-laws are an organization’s internal operating rules. Federal tax law doesn’t require specific language in the by-laws of most organizations. However, state law may require you to have by-laws, so it is a good idea to contact your state to find out the specific requirements.

Organizational and Operational tests

All types of tax-exempt organizations must meet the Organizational and Operational tests

Organizational Test:

The Organizational Test is used to determine if the organization is
properly organized. To pass this test the organization must:
• Limit its purposes to one or more of the exempt purposes listed in Code section 501(c)(3)
• Not permit the organization to engage in a nonexempt activity and
• Assets of the organization must be permanently dedicated to an exempt purpose.

If you write your organizing documents correctly and include these provisions you need to have in your organizing documents, this test will be easy to pass.

The Operational Test

The operational test covers how your organization is actually operated. To pass the operational test, your organization must show that its principal activities will be to further its exempt purposes. Conversely, your organization has to limit the participation in certain kinds of
activities and absolutely refrain from others.

Though this test is conducted when you’re first applying for tax-exempt status, if the balance of your activities gets out of line after you receive your status, or your organization engages in prohibited activities, you can lose your tax-exempt status and be subject to both taxes and penalties.
Some prohibited activities including intervening in political campaigns.

If your organization openly endorses a candidate, that’s a prohibited activity. There are many other kinds of political (and other) activities that aren’t allowed which could possibly jeopardize your tax-exempt status such as unrelated business income, required discourses, and employment issues.

Public Charity VS Private Foundation

-Statutory Charities
-Churches
-Schools
Organizations providing medical or hospital care (including medical education and research)

Other Public Charities
• Organizations that receive significant public support
• Organizations that provide support to other public charities.

When an entity qualifies as a tax-exempt organization, the IRS presumes
it’s a private foundation unless it can show that it’s a public charity.

The main difference between a public charity and a private foundation is where the money comes from. Generally, a public charity has a broad base of support while a private foundation has very limited sources of support. There are also different tax rules – so, for example, public foundations are subject to excise taxes that aren’t imposed on public charities. There are more differences – there is more difference but for now, I will focus on public charities.

Some organizations automatically qualify as public charities based on the Code, so they’re called Statutory Public Charities. Some examples are churches, schools, and organizations providing medical or hospital care (including medical education and research).

These organizations still have to pass the Operational and Organizational tests. Or, if your organization receives significant public support or it provides support to other public charities, you may qualify that way. Otherwise, you’ll have to demonstrate you are a public charity by other means.

Free Online Advertising For Local Businesses

For any business whether large or small the most important thing is marketing. Local Business listings keeps you ahead of your competition. Reaching people in your locality Increases your visibility and can help your business grow far beyond your expectations. When you list your business on popular platforms you gain trust among consumers because consumers can verify your services, through reading reviews.

NextDoor

NextDoor is an ideal place to start advertising your local business. NextDoor is a social platform used to connect neighbors. They also offer a free business page for small businesses. It is a great place to reach people who live in your neighborhood. People generally post neighborhood updates, missing or found pets, items for sale. It is also a platform where neighbors routinely ask for recommendations for home repair, real estate, and maintenance and much more.  You can claim your free business page listing here.

Google My Business

Google my business includes a business’ name, address, phone number, and website. This business listing information is available through a variety of Google properties — including Google Maps. In fact, Google My Business offers everything you need for a potential customer to find and use your services, buy your products or visit your business. Once you’ve registered or claimed your local business listing via the Google My Business dashboard, you can respond to customer reviews and add images to help your business stand out.

Bing Places for Business 

Bing Places for Business is a free Bing service that enables businesses to add their listings to Bing. Whether you have a web site or not,  you should consider adding Bing Places for Business to raise your visibility to potential local customers. Bing Places for Business can help local, small and chain businesses by showing the business listing in local search results, making it more visible to online customers you can also enhance how your business appears to customers with content like photos, services offered and more.

Superpages.com

Superpages.com is the local expert and a top online resource for finding information and insights on businesses and retailers. Every month we help millions of consumers find valuable local business information from driving directions and hours of operation to Web links and customer reviews.

Manta

Manta is a site that gets over 22 million global visitors per month. The majority of those visitors are consumers looking to research, connect, or buy from companies that are part of the Manta community. Our primary mission is to help small businesses promote themselves online and gain customers. Submit your company listing here.

MerchantCircle

MerchantCircle is a Walnut Creek, California-based digital company that helps small and midsize businesses network with other local businesses and reach local customers through free marketing tools and social media features. Submit your free business listing.

Starting a Women’s Ministry

Starting a Christian women’s ministry that includes Bible study and other activities can be a fulfilling and spiritually enriching endeavor. Prayer is the starting place it’s the foundation. Bring your desire for a women’s ministry to the Lord. Pray for wisdom and insight. Here’s are a few tips on how to organize a women’s ministry:

1. Define Your Purpose and Vision:

  • Begin by clarifying the purpose and vision of your women’s ministry. What are your goals? What do you hope to achieve through this ministry? Define the values and principles that will guide your group.

2. Assemble a Leadership Team:

  • Recruit dedicated and passionate individuals to serve on the leadership team. This team will be responsible for planning and organizing ministry activities.

3. Choose a Meeting Schedule:

  • Determine how often your group will meet. Many women’s ministries meet weekly or bi-weekly for Bible study sessions and then have monthly or quarterly gatherings for other activities.

4. Select a Bible Study Curriculum:

  • Choose a Bible study curriculum that aligns with the goals and interests of your group. Ensure it is suitable for women and encourages spiritual growth and discussion.

5. Host Bible Study Sessions:

  • Organize regular Bible study sessions. These can be held in homes, at a church, or even online through video conferencing platforms. Encourage open discussions and create a welcoming and supportive environment for participants.

6. Plan Additional Activities:

  • Beyond Bible study, plan a variety of activities that foster fellowship, personal growth, and service. These could include:
    • Retreats or conferences focused on spiritual renewal.
    • Service projects that allow women to give back to the community.
    • Workshops and seminars on relevant topics like parenting, marriage, or personal development.
    • Social gatherings, such as potluck dinners, game nights, or movie nights.
    • Prayer groups or prayer circles for women to share their concerns and support each other in prayer.

7. Promote Communication:

  • Establish effective communication channels to keep members informed about upcoming events and activities. This could include email newsletters, a website, social media, or a group messaging app.

8. Seek Feedback:

  • Regularly solicit feedback from participants to understand their needs and preferences. This will help you tailor the ministry to better serve the women involved.

9. Encourage Small Groups:

  • Consider dividing your women’s ministry into smaller groups or “small circles” for more intimate and focused discussions and relationships.

10. Cultivate a Supportive Community:

  • Foster an atmosphere of love, trust, and support. Encourage women to share their joys and struggles, pray for each other, and build meaningful connections.

11. Evaluate and Adapt:

  • Periodically assess the effectiveness of your ministry by reviewing your goals and progress. Adapt your activities and strategies as needed to better meet the spiritual and social needs of your members.

12. Pray Together:

  • Begin and end each meeting or activity with prayer, seeking God’s guidance and blessings for your ministry and its participants.

Remember that the success of your Christian women’s ministry will depend on building a strong sense of community, spiritual growth, and a supportive environment where women can grow in their faith and relationships with one another.

What is Salvation?

To put things in perceptive lets start at the beginning, when we are born into the world we are unaware of God and what he desires of us, therefore we are were are born into darkness. Until we come into the knowledge of who God  is and what he has done for us we will continue to live in darkness also known as sin. And sin is what separates mankind from God.

Do we all Sin?:
Yes, sin is the deliberate disobedience to the known will of God. You can not live your life the way God intended unless you know who God is and His desire for your life. The  scriptures tell us – there is none righteous, not even one; It says all of us are like sheep which have gone astray, each of us has turned to his own way.. Isaiah 53:6a. 

The power of sin leads us into all the different problems that exit in this world,  addictions, broken marriages, feelings of hopelessness out of fellowship with God etc. The wages of sin is death Romans 6:23.

The Remedy

God in his mercy-delivered us out of the power of darkness (sin) , and translated us into the kingdom of the Son of his love; (Jesus) in whom we have redemption, the forgiveness of our sins: Colossians 1:13; 14

What is Salvation ?

Salvation is the deliverance from the power and penalty of sin;the saving of man from a state of sinfulness which leads to death and restoring him to honor, worth, reputation and right standing with God. Jesus Christ is our salvation , he died for the sins of mankind [the] just as well as [the] unjust, so that He might bring us to God,..” 1 Peter3:18a

When you accept Christ into your life you become born again. It is the day of new beginnings! 2 Corinthians 5:17 says Therefore if any man be in Christ, -( meaning any man who believes in Christ- any man  who follows after Christ) [he is] a new creation – old things have passed away;and behold, all things have become new.”

Know that salvation was brought with a price the precious blood of Jesus Christ. He voluntarily died on that cross for you and I, rose the third day and because he lives we live to life and life more abundantly..

God Has a Wonderful Plan for your Life:
But sin separates us from that plan and as long as we are separated from Him he cannot fulfill the plans he has for our lives. Salvation is God’s way of setting in order His plans and purposes for our lives so that we will be able to receive it!

Jeremiah 29:11 says I know the plans I have for you for good and not for evil to give you a hope and a future. Without salvation we would be separated from God forever, we would be like sheep gone astray with out God, with out hope and doomed to spiritual death through out eternity.

Ask yourself this question can you stand eternal separation? Do you want to be apart from God? Do you want to live in hell forever? The bible describes hell as a place of eternal torment. It is not God’s desire to see us perish but have everlasting life and to live with him through out eternity.

How do we receive Salvation?

It is a simple process- and it can only come through Jesus Christ:

John 1:12 says: But as many as received Him, to them He gave the right
to become children of God, [even] to those who believe in His name,…”

The first step to receiving salvation is:

#1 You must fist acknowledge that you are a sinner.

1jo 1:9 says – If we would just confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness.

#2 You must believe that Jesus died for your sins and rose the third day and is now seated on the right hand of God
interceding on your behalf. #3 You must invite Him into your heart by faith.

That is all it takes to receive salvation.

Romans 10:9- 10 – if thou shall confess with thy mouth the Lord Jesus, and shallbelieve in thine heart that God hath raised him from the dead, thou shall be saved. For with the heart man believe unto righteousness and with the mouth confession is made unto salvation.

Let us pray the Pray of Salvation Together:
Lord Jesus, I acknowledge I am a sinner and need Your forgiveness. I believe Jesus died on the cross for me. I now turn from my sins and ask You to forgive me. I invite You into my heart by faith take control of my life and have your way in it ,I trust You as my Savior and will follow . Thank You for saving me. Amen.”

Now you need to get into a bible teaching church because the decision you have made today is the first day in the beginning of a new life for you. In order to walk and grow in your new life you will need to learn the word of God for every circumstance in your life and in doing so you will be blessed!

Starting A Clown Ministry

Clowning” for many people goes hand-in-hand with happiness and laughter. Clowns add color and enjoyment to parades, community events, and promotional activities. People of all ages and walks of life love clowns. Clowns are great attention-getters. A clown ministry is an incredible asset to any church or event. They add fun and excitement to even the most ordinary event.

If you have the desire to start clown ministry, begin by asking God to show you the direction he wants you to go. “Whatever you do, do it with all your heart, as working for the Lord, not for men…”Colossians 3:23

Begin reading the Bible through different eyes see the Bible characters as real people. Put together several skits, a good place to start is to use the parables of Jesus which in itself the telling of a story and a good starting format.

As you prepare your gospel clowning skits, make sure that you are giving your best to the Lord. Be the very best clown you can be. For your “clown” message to be effective it must glorify the Lord and convey a biblical message, from scripture.

A gospel clown ministry is a unique and engaging way to share the message of the Gospel through humor, storytelling, and visual performance. Here are several ideas on how you can effectively utilize a gospel clown ministry:

1. Children’s Ministry

  • Sunday School Programs: Use clowning to teach Bible stories and principles in a fun and memorable way.
  • Vacation Bible School (VBS): Incorporate clown acts into the VBS curriculum to keep children engaged and excited about learning.

2. Outreach Events

  • Community Festivals: Perform at local events to draw in crowds and share the Gospel with those who might not attend church.
  • Hospital Visits: Bring joy and hope to children in hospitals by performing skits and sharing messages of love and faith.
  • Nursing Homes: Provide entertainment and encouragement to the elderly through light-hearted performances and personal interaction.

3. Church Services and Events

  • Special Services: Use clown ministry during special church services like Easter, Christmas, or Children’s Day to deliver unique and impactful messages.
  • Church Picnics: Perform at church social events to entertain and build community among church members.

4. Missions and Evangelism

  • Mission Trips: Incorporate clown ministry into mission work to connect with children and families in different cultures.
  • Street Evangelism: Use clowning as an icebreaker to start conversations and share the Gospel on the streets.

5. Workshops and Training

  • Clowning Workshops: Conduct workshops to teach others how to use clowning in ministry, spreading the reach and impact of your ministry.
  • Team Building: Use clowning activities to build camaraderie and teamwork among church volunteers and staff.

6. Multimedia

  • Videos and Social Media: Create video content featuring gospel clowning for online platforms to reach a broader audience.
  • Books and Resources: Write books or create instructional materials on how to start and run a gospel clown ministry.

7. Seasonal and Themed Performances

  • Holiday Shows: Develop performances centered around holidays like Christmas, Easter, and Thanksgiving, with messages relevant to those occasions.
  • Themed Skits: Create skits that focus on specific Biblical themes or stories, such as parables of Jesus, the fruits of the Spirit, or the Beatitudes.

Tips for Success:

  • Be Respectful: Always approach clowning with respect for the audience and the message, ensuring that humor is appropriate and edifying.
  • Be Creative: Use a variety of props, costumes, and routines to keep performances fresh and engaging.
  • Be Relatable: Tailor your message to your audience, whether it’s children, adults, or seniors, making sure it’s understandable and relevant.
  • Be Prepared: Practice thoroughly and be ready to adapt to different environments and audience reactions.
  • Be Compassionate: Show genuine care and concern for your audience, using your platform to uplift and encourage.

By integrating these ideas, a gospel clown ministry can become a powerful tool for evangelism, education, and entertainment, making the Gospel message accessible and enjoyable for all ages.

The Spirit Filled Life

The Spirit-filled life means to live in oneness with God, Romans 8:24 says all who are led by the Spirit of God are sons of God. The Bible always stresses a balance between the content of one’s beliefs and the resulting conduct in one’s life. As Christians, believers, and followers of Jesus Christ, we are told to live our lives being led by the spirit.

A good example is found in Ephesians 4:1-3. “I, therefore, the prisoner for the Lord, urge you to live worthily of the calling with which you have been called, with all humility and gentleness, with patience, bearing with one another in love, making every effort to keep the unity of the Spirit in the bond of peace”.

Living a Life Worthy Of Your Calling

Paul admonishes us to live worthy of the calling with which you have been called. He means that we must live a life worthy of our high calling in Christ Jesus.

Our practice should equal the teachings of our doctrine (a belief or set of Bible beliefs held and taught by a Church Leader). We should take great pains to see that our lives are lived in perfect balance. The Biblical principle for living the Christian life is quite simply stated: The believer puts into daily practice the principles of the Word of God by the presence and power of the Holy Spirit.

How can a Christian live a life worthy of the Gospel of Jesus Christ if he does not know what the Christian life is all about?

The Christian life is not the same thing as the culturally accepted norms of today’s society. Anything and everything is going. The world is living in opposition to the Christian way of living. At the same time, we must never detach the importance of putting into practice what we understand to be true.

In 1 John 2:15-17 we are told to 15 not love the world or anything in the world. If anyone loves the world, love for the Father[a] is not in them. 16 For everything in the world-the lust of the flesh, the lust of the eyes, and the pride of life—comes not from the Father but from the world. 17 The world and its desires pass away, but whoever does the will of God lives forever!

In order to live a balanced Christian life, there must be good sound Biblical teaching. A mature Christian has a good understanding of the teaching of the Word of God and has a healthy prayer life.

The bible says ye are a chosen generation, a royal priesthood, a holy nation, a peculiar people; that ye should shew forth the praises of him who hath called you out of darkness into his marvelous light; 1 Peter 2:9

The New Birth

We were once spiritually bankrupt, emotionally in bondage, and morally corrupt. However, when we were saved or born again God awakened us to a new life and gave us the power to live that new life. We are now spiritually alive in Him!

God, being rich in mercy, because of his great love with which he loved us, even though we were dead in transgressions,(sin) He made us alive together with Christ – by grace you are saved! (Eph. 2:5 ) The apostle Paul wrote, Therefore, if anyone is in Christ, he is a new creation; old things have passed away; behold, all things have become new. (2 Cor 5:17 )

The Spirit-filled believer is a Spirit-controlled person whose purpose and calling is to be more like Jesus. Jesus says take my yoke on you and learn from me because I am gentle and humble in heart, and you will find rest for your souls (Matt. 11:29). Blessed are the meek, for they will inherit the earth (Matt. 5:5 ). Meek means to have a gentle and quiet spirit, bearing with one another in love.

Walking in Love

As Spiritually led Christians we are to walk in love, the first call of love is to Love the Lord your God with all your heart and with all your soul and with all your mind and with all your strength. Mark 12:30.

How we respond to the unloving behavior of other Christians toward us. Paul suggests here, to make every effort to keep the unity of the Spirit in the bond of peace? (v. 3)Paul is saying the Holy Spirit has already given us this unity when we put our faith in Christ.

We are not called upon to create this unity, but to “keep the unity. Pride destroys this unity in the Spirit. Overpowering self-assertion destroys vital relationships with other believers.

Being short-tempered, rude, and non-extending our love to those who act ugly to us destroys all efforts at keeping this unity of the Spirit through the bond of peace.

Paul tells us not to grieve the Holy Spirit through anger. The word grieve means to pain, to hurt, to cause sorrow. When the Christian allows anger and bitterness to infect his life, God is hurt. The indwelling Holy Spirit is affected by the attitude of the Christian. Ephesians 4:29-32

Let’s be determined to walk in this Spiritual Journey in the Spirit of Love and keep ourselves under his control.

How Do You Know if You Are Walking in Love?

Corinthians 13:4-8 saysLove is patient love is kind. It does not envy, it does not boast, it is not proud. It does not dishonor others, it is not self-seeking, it is not easily angered, it keeps no record of wrongs. Love does not delight in evil but rejoices with the truth. It always protects, always trusts, always hopes, always perseveres. Love never fails.

How to Reconcile The Gnucash Checking Account

It is very important that everything you enter into GnuCash balances with your bank checking account statements. Reconciling your GnuCash account simply means you are matching the income and expense transactions you entered into GnuCash against your business banking checking account for accuracy. Reconciling your accounts’ helps you catch any discrepancies between your GnuCash business transactions data and your business banking account monthly statements.

By Double-checking, your businesses financial accounting records each month, it will give you a better understanding of your transactions such as uncashed checks and undeposited amounts owed to you from third parties. 

How to Manage A Business Credit Card Account In GnuCash

In the tutorial, you will learn how to manage a credit card account in GnuCash to keep track of all your business credit card expenditures.

It is not uncommon to use a credit card for some of your business transactions after all a credit card account is like a short-term loan that comes in handy when you have a business, but then you .eventually have to pay back the money, often with interest. Credit card transactions are a liability because it is money you owe. In GnuCash The purchases you make with a credit card are classified as expenses.

You have a couple of options when entering credit card transactions. The simplest method is to only track monthly payments to the credit card company.

This method only requires you have a checking account, a credit card liability account, and a credit card expense account.

The obvious limitation of this simple credit card setup is that you cannot see where your money is going. And since you are tracking business expenses you want to be as transparent as possible, when it comes down to your business expenses. If not for yourself for tax purposes.

How To Enter A Split Transaction in GnuCash

Once you Apply the business settings the Save As Dialog Screen should appear. In this next step of the business accounts setup, you will name your accounting file and create a folder to hold the files.

This step is crucial because GnuCash generates a lot of files and if this step is not done properly, your files will end up outside of the folder intended to hold the business files and all mixed in with your files in your document folder. When done right your files will be saved and organized into the folder specifically created to hold your Gnucash files.

Entering A Simple Transaction in GnuCash

In a double entry accounting system like GnuCash, a transaction is an exchange between at least two accounts, and each transaction has at least two parts, or splits, called a from account and a to account. The from account transfers value to the to account. There are couple of ways to manually enter transactions, Simple and Split transactions.

In this tutorial we will enter a simple transaction, what makes it a simple transaction is that it will only involve two accounts in chart accounts. We will begin with entering the the equity opening balance account since that should be the first transaction you enter into the chart of accounting.