The Gathering CBFNC Newsletter - March 2007

Upcoming Events ~

Inside Out From Spiritual Formation to Missional Engagement March 16-17, 2007 CBFNC General Assembly First Baptist Church, Hickory Visit www.cbfnc.org for all the details. $10 reservation for dinner due March 5.

April 20-22 OR 27-29, 2007 Youth Spring Retreats Vineyard Camp, Westfield, NC For more, visit www.cbfnc.org.

Balance due March 16.

May 10-11, 2007 emerging church conference Yates Baptist Church Durham, NC With Tim Condor, Pastor, Emmaus Way; author of “The Church In Transition” See www.cbfnc.org for more details and to register.

June 28-29, 2007 CBF National General Assembly Washington, DC A focus on religious liberty and how it enables ministry around the world.

Visit the CBF website to pre-register at www.thefellowship.info.

Regional Fellowship Dinners Monthly groups meet in various regions throughout our state for fellowship, discussion and a meal.

Areas include: Asheville Catawba Valley North Central Northeastern Raleigh Southwest Triad Visit www.cbfnc.org to find details about the meeting in your area including date, time, place and convenor.

Give to CBF Global Missions

In This March 2007 Edition ~ Page 1

2007 General Assembly Disaster Relief Offering

Page 2

Ministerial Resources Coordinator Position

Page 3

General Assembly Details

Page 4

Youth Ski Retreat Report

by LeAnne Spruill; Children’s Choir Report by Cindy Joy

Page 5

Inside Out: From Spiritual Formation to Missional Engagement by Larry Hovis, Coordinator

Page 5

Disaster Relief Partnership Launched by Linda Jones, Missions Coordinator

Page 6

Emerging Church Conference Information

Page 6

Is God a Baptist?

by Rick Jordan, Church Resources Coordinator

Page 7

Does Every Good Thing Have to Come to an End?

by Don Horton, Moderator

Page 7

Churches - Tax Exempt and Charitable Status

The Gathering is published ten times a year; delivered by the 7th of the month. All questions may be directed to Natalie Aho, 888-822-1944 or naho@cbfnc.org.

Bringing Baptists of North Carolina Together for Christ-Centered Ministry 8025 North Point Blvd., Suite 205 Winston-Salem, NC 27106 888-822-1944 www.cbfnc.org

NONPROFIT ORGANIZATION U.S. POSTAGE PAID WINSTON-SALEM PERMIT NO. 162

The Gathering of the Cooperative Baptist Fellowship of North Carolina

Bringing Baptists of North Carolina Together for Christ-Centered Ministry Volume 12, Issue 2

March 2007

Inside Out From Spiritual Formation to Missional Engagement

CBFNC General Assembly March 16 - 17, 2007

First Baptist Church, Hickory

Speakers Bo Prosser, CBF Coordinator for Congregational Life

Friday Evening Worship “Spiritual Formation - From the Inside Out,” John 3:1-7, 16-17 Friday Ministry Workshop Session “It’s Time - the Missional Church in the Local Setting”

Rob Nash, CBF Global Missions Coordinator

Saturday Morning Worship ”The Great Commission - From the Inside Out,” Matthew 28:18-20 Visit www.cbfnc.org for details. See page 3 for more information.

The 2007 General Assembly Disaster Relief Offering When crisis or natural disaster brings loss to a community, CBFNC is committed to embody the healing and redeeming presence of Christ.

At the General Assembly, help fill the new CBFNC Disaster Relief Tool Trailer with disaster relief equipment by buying a tool from our registry at Lowe’s Hardware.

1. Go to a Lowe’s Hardware store.

2. At the gift registry kiosk, search: First Name-CBF and Last Name-NC. 3. Find an item you or your church wants to donate.

4. Purchase the item, indicating it is for the CBF NC gift registry.

If you don’t have a Lowe’s store near you, locate the list online at www.lowes.com/lowes/GRHome.do.

If you do not want to bring larger items to Hickory, then at the time of your purchase, designate the Hickory Lowe’s store for pick up. At the General Assembly, you can ask the Disaster Relief Partnership to pick up the larger items from the Hickory store.

Don’t have time for all that shopping? You can also donate money at the General Assembly.

Tax deductible receipts are available for all donations.

March 2007

The Gathering of the Cooperative Baptist Fellowship of North Carolina

phone: 888.822.1944 • phone: 336.759.3456 • fax: 336.759.3459 • cbfnc@cbfnc.org • www.cbfnc.org

Larry Hovis .......... Coordinator

Nancy Parks......... Office Manager

Gail McAlister ...... Financial Assistant

Rick Jordan ......... Church Resources Coordinator

Natalie Aho ......... Communications Manager

Beth McGinley ..... Office Assistant

Linda Jones......... Missions Coordinator Coordinating Council Don Horton, Zebulon, Moderator Gail Coulter, Hendersonville, Moderator-Elect Carolyn Dickens, Raleigh, Recorder Roger Gilbert, Mount Airy, Past-Moderator Boyce Wilson, Winston-Salem, Treasurer Glenda Currin, Wilmington Katie Ethridge, Beaufort Kathryn Hamrick, Shelby Larry Harper, Raleigh David Hood, Hickory Steve Little, Marion Greg Rogers, Greenville Roy Smith, Raleigh Endowment Management Board Clarence Adams, Charlotte Joe Harris, Mocksville Drag Kimrey, Laurinburg Bill Rouse, Gastonia Tom Smith, Greensboro

All email: firstinitiallastname@cbfnc.org Faith Development Ministry Council Randy Barrington, Winnabow Jennifer Baxley, Henderson Elizabeth Edwards, Nashville Bruce Hartgrove, High Point Cindy Joy, Oxford Karen Metcalf, Raleigh Kristen Muse, Raleigh Jeff Pethel, Rolesville Blythe Taylor, Charlotte Tim Wilson, Candler

Missions Ministry Council Cecelia Beck, Forest City Kendell Cameron, Whiteville Jim Everette, Wilmington David Hailey, Raleigh Carolyn Hopkins, Cary Christopher Ingram, Smithfield Bill Jones, Newland Shirley Kool, Sylva Judy LeCroy, Lexington Jack Watson, Apex

Leadership Development Ministry Council Kitty Amos, Winston-Salem Rhonda Gailes, Blowing Rock Kheresa Harmon, Erwin Burke Holland, Belhaven Ken Massey, Greensboro Pam Riley, Durham Wayne Wike, Matthews Larry Williams, Louisburg Steve Zimmerman, Mebane

CBF National Council Members from NC Sheri Adams, Boiling Springs Jack Glasgow, Zebulon Scott Hagaman, Marion Bill Ireland, Winston-Salem Crystal Leathers, Hickory Mickie Norman, Leland Guy Sayles, Asheville

Financial Report: January 2007 Contributions CBFNC Budget - $112,395; Other - $205,097 2006-2007 Monthly Budget Goal: $65,417

Check out the new and improved www.cbfnc.org!

The Offering for Global Missions through CBF supports field personnel around the world. Your generous gift will help bring the message of Christ to “a world without borders.” The National Goal is $6,320,000. Give today through your church or online at www. thefellowship.info.

2 • The Gathering – March 2007

CBFNC Seeks a Ministerial Resources Coordinator This part-time position will be responsible for coordinating ministries to ministers and churches in leadership transition, including reference and referral, interim ministry, and assisting seminary students and recent graduates with placement. Qualified candidates will possess a passion for the Gospel, love for churches and ministers, a commitment to CBF values, excellent communication and organizational skills, and the ability to think strategically and act cooperatively.

Applicants must possess a Master of Divinity (or equivalent) and must have completed at least ten years of vocational ministry. Experience with and knowledge of North Carolina and its Baptist churches is a requirement. The position does not require relocation to the WinstonSalem area, but it does involve travel and frequent preaching and speaking.

Interested persons should send a resume, cover letter and references by March 31 to personnel@cbfnc.org.

CBF Announces Newly Endorsed Chaplains from North Carolina Carol S. Dalton, Swannanoa Department of Veterans Affairs

Paul D. Tolbert, Wilson United States Army Reserve

Christopher Morris, Winston-Salem Wake Forest University Baptist Medical Center

Melissa H. Whaley, Winston-Salem Wake Forest University Baptist Medical Center

Inside Out From Spiritual Formation to Missional Engagement

CBFNC General Assembly March 16 - 17, 2007

First Baptist Church, Hickory 339 2nd Ave NW, Hickory, NC 28601 Friday

Saturday

11:00 12:30 1:00 5:00 6:45

a.m. p.m. p.m. p.m. p.m.

9:00 a.m.

10:15 a.m.

11:00 a.m.

Registration & Exhibits Open Welcome & Orientation Ministry Workshop Sessions Begin Supper Line Opens (reservation required) Evening Worship

Friday night fellowship dinner, $10 per person.

Reserve by March 5 at www.cbfnc.org.

Ministry Workshop Session Business Session Morning Worship

In case of severe weather, see www.cbfnc.org or call (888) 822-1944.

Discounted hotel rooms available (visit www.cbfnc.org for a complete list with phone numbers and directions).

A Sample of Ministry Workshop Sessions In addition to the list in February’s newsletter, here is a sample of workshop opportunities in the areas of Arts and the Christian Life, Religious and Spiritual Understanding, Local Church, Missions, and Bible Study.

Discerning Conversations

Celebrating Your Church History: The Knollwood Model The Book of Psalms as a Guide to Prayer: Models and Methods How to Use Your Church Website as an Inreach/Outreach Tool

Teaching Adults in Sunday School

Together for Hope: Rural Poverty Initiative in Helena, Arkansas

Youth Culture and the Future of the Church

The Bible and Sin Bearing: Another Look at the Cross

Planning a Spiritual Pilgrimage for Your Youth Group (or Church Group)

Training for Priesthood: Theological Education for Laity

Open House, Open Life

Klesis: God’s Call and the Journey of Faith

Fresh Spirit: An Ancient-Future Model for Worship In Your Own Backyard

Pastoral Care in the Experience of Natural Disaster

The Fear Factor: Ministering to Muslims

Chaplains and Pastoral Caregivers

Technology and the Church

Conversation with Rob Nash

Being Missional Among Muslims

Prayer Stations, Lectio Divina, and Labyrinth

I Had Lunch with Mohamed Today Living Faith Ministries of Lebanon Future Church

A complete list with session descriptions and schedule will be provided at the General Assembly and are also available online at www.cbfnc.org.

www.cbfnc.org

Give to the Disaster Relief Offering at the General Assembly Baptist Women In Ministry, NC Annual Convocation March 16, 2007 Viewmont Baptist Church 1246 Second St. NE Hickory, NC 828-322-6732 10:00 am 10:30 am Lunch

Fellowship Business, Worship and Communion DaVinci’s Restaurant

Childcare available; contact Lynn Odom

by March 10 at momof3knights@triad. rr.com.

Visit www.bwimnc.com for more.

The Gathering – March 2007 • 3

Glowing from Our Youth Ski Trip Shine. This was the challenge and theme of our CBFNC Youth Ski Retreat in January. Our youth group traveled to Winterplace, WV, for a great weekend of chillin’ on the slopes, hanging out by the pool, and praising the Lord through singing with the John Ivins band. But more importantly, CBF field personnel, Brandon and Tirzah Turner, spoke right to our youth on their level, helping them to understand how we can shine our light everyday in a world desperately desiring a way out of darkness.

Jesus is not a secret we accept and then hide in our pockets.

The light of Christ invades every shadowy corner of our lives and then cannot help but spill over into the lives of others. This means that we, the Church, must look different from the rest of the world.

But what does this mean, especially when all we want to do is fit in and belong?

I am always challenged by Jesus’ parable of the good Samaritan in Luke 10:25-37. It is not the religious that get the high five in the story, but the outsider who chooses to be different, to shine even though no one else was watching or waiting to give him a pat on the back. It interrupted his schedule, and he was inconvenienced.

He not only looked uncool, but also gave up some of his own money to help a complete stranger - money, I’m sure he wanted to spend on himself.

You may feel that your small efforts to shine don’t matter.

I’m sure the friends of the Samaritan man said things like, “Hey man, don’t bother with that guy,” or “I’m sure someone else will come by and take care of him.” The truth is we are given chances everyday to shine at school, at home, driving down the road, shopping in the grocery store, and everywhere we go. To shine as Christ instructs requires that we look different, sometimes weird and counter-cultural; but to the one your light effects, it means more than you can imagine!

Our Children Praising the Lord

“Praise the Lord Who Reigns Above” resounded in the sanctuary of Temple Baptist Church in Durham as children’s voices filled the room at the Second Annual CBFNC Children’s Choir Festival in January. Over 175 children from 18 churches worked under the direction of Mr. Tom Shelton, Music Specialist for Forsyth County Schools and Music Director at First Christian Church in Greensboro. Dr. Diane Nelson, Music Associate/ Organist at FBC, Forest City, accompanied the festival, along with bell ringers, flute, and orff instruments. Mrs. Janet Whitaker, Minister of Children and Music at Temple Baptist, along with a wonderful support team of church members, hosted this event.

Diana Greene, Minister of Music at Hayes Barton in Raleigh, attended for the first time and had this to say about the festival, “This was a wonderful event in a world of declining values.

It is refreshing to know that CBFNC is committed to maintaining musical integrity for our children. Bravo for those who put this together.” The Children’s Festival is planned by a team of Ministers of Music in conjunction with the Faith Development Council of CBFNC. Details for next year’s festival will be available in the late summer, and we hope you will consider joining us! ~ Cindy Joy, Minister of Music, Oxford BC

~ LeAnne Spruill, Minister to Youth, St. John’s BC, Raleigh

The Rev. Kay Simpson Memorial Scholarship Endowment Providing support for the education of Baptist women in North Carolina responding to God’s call in ministry Baptists everywhere lost a dear friend, whether we knew her personally or not, when the Rev. Kay Simpson died unexpectedly at her Rev. Kay Simpson home in Dunn, NC, on November 14, 2006.

Kay shared her wealth of experience, her numerous talents, and her great love of Christ with all who knew her, especially blessing Baptist Women In Ministry, NC, 4 • The Gathering – March 2007

where she served on the Board and as Convener. In memory of Kay, BWIM,NC has named their endowed scholarship fund after her. Kay had a vision of what BWIM,NC could do for women divinity students in our state, and she was committed to doing all she could to fulfill the vision God had given to her.

The generous contributions of BWIM,NC supporters enable the organization to award four scholarships annually to female ministerial students enrolled in North Carolina Baptist institutions. This

endowment will ensure that we will be able to provide such scholarship aid in perpetuity. Interest will not be paid in scholarships from the endowment until we reach $25,000.00.

We thank God for blessing us with Kay Simpson. She was a tireless worker in God’s vineyard, a good and faithful servant. May God bless our efforts as we support the Kay Simpson Memorial Scholarship. Visit www.bwimnc.com for more information, including how you can give to honor Kay’s memory.

Inside Out: From Spiritual Formation to Missional Engagement by Larry Hovis, Coordinator Even though our family only consists of three persons (my wife, Kim, our daughter, Lauren, and myself), laundry is still a monumental task.

Rare are the days that Larry Hovis the washer and dryer don’t get a workout. Kim does 95% of the Hovis family laundry – praise be to God! She is kind and generous to take on this important but completely un-enjoyable task. She does it without complaining.

However, she has one critical requirement of Lauren and me. She demands that if our dirty clothes are turned inside out, we take the time to turn them right side out (unless, of course, there is a good reason to keep them inside out, the conditions of which are still a mystery to me).

What is undesirable when doing the laundry – having things turned inside out – is essential when it comes to Christian discipleship. Christ enters our lives through the Holy Spirit, transforming us inwardly, then equips us to engage in

outward behavior that gives evidence of our inward transformation.

As Jesus explains in John 15:4-5, “Abide in me as I abide in you...Those who abide in me and I in them bear much fruit, because apart from me you can do nothing.” Paul, likewise, underscores this truth, “…we have not ceased praying for you and asking that you may be filled with the knowledge of God’s will in all spiritual wisdom and understanding, so that you may lead lives worthy of the Lord, fully pleasing to him, as you bear fruit in every good work and as you grow in the knowledge of God” (Colossians 1:9-10).

In a similar way, Daniel Vestal bases his understanding of the missional church on this concept in his book, It’s Time: The Missional Journey. Chapters on spiritual formation and prayer precede the several chapters on mission. For Vestal, spiritual formation is the starting point for missional Christianity.

There is a definite rhythm between spiritual formation (abiding in Christ, being filled with the knowledge of God’s

will) and missional engagement (bearing fruit). It is impossible to have one without the other. The CBFNC family will be exploring this idea during our upcoming General Assembly, March 16-17.

“There is a definite rhythm between spiritual formation and missional engagement.

It is impossible to have one without the other.”

The next time you are doing the laundry (or even getting your clothes ready for someone else to do it), and you have to turn your clothes inside out, or right side out, think about the parallels between this household chore and your walk with the Lord. Then make plans to participate in the CBFNC General Assembly at FBC Hickory, where we can learn together how better to be ‘Inside Out Christians.’

Disaster Relief Partnership Launched by Linda Jones, Missions Coordinator, and Barry Patchett, Disaster Relief When a crisis or natural disaster brings loss to a community, we are committed to embody the redeeming and healing presence Linda Jones of Christ through disaster relief. Following the guidelines provided by CBF National, our Disaster Relief Partnership is now ready to launch.

We are thankful for these volunteers who will serve as our coordinators.

Frank McCormick will serve as Damage Assessment coordinator. Frank has a wealth of knowledge and experience regarding disaster relief programs, serving on the national, state and local levels at times of disaster. As a dedicated missions volunteer, Frank is ready at a moment’s notice to go wherever needed. Frank has also worked with the NC Baptist Men.

Volunteering as the Communication coordinator, Rev. Barry Patchett brings over twenty years of communications experience including public relations, newspaper, commercial radio and television. Barry was a Fellow at Johns Hopkins University, Baltimore, Md., in Organizational and Community Systems.

He also served as a Field Staff Consultant for the Baptist State Convention of North Carolina.

The role of Disaster Relief coordinator has not yet been filled. Anyone interested in volunteering for this position should contact Linda at LJones@cbfnc.org or (888) 822-1944.

Each church is being asked to designate its own Church Disaster coordinator who will guide the church in its response to disasters and the sending of requested volunteers to disaster sites. Your Church Disaster coordinator

will serve as the contact person with the CBFNC Communication coordinator.

With that said, the two greatest needs for implementing the CBFNC Disaster Relief Partnership are equipment and personnel willing to serve. While on-site volunteers are needed, service does not have to be on-site. There is a need to pray for all involved. There is a need for congregations, collectively and individually, to provide tools, finances and the establishment of disaster teams. Tool needs include large and small items. First Baptist Church of Fairmont, NC has donated a tool trailer for the exclusive use of CBFNC. The General Assembly Offering will fill our new disaster relief trailer with equipment.

CBFNC, the Disaster Relief Partnership and I extend our sincere thanks for the support of each church and congregation in their prayerful and faithful service to those in need.

The Gathering – March 2007 • 5

Is God a Baptist? by Rick Jordan, Church Resources Coordinator And, if so, which kind of Baptist – American, Southern, Korean? Is Jesus a CBF-er? Of course, these are ridiculous questions which, if answered in the Rick Jordan affirmative, can only lead to absurd conclusions.

Still, when I think of Jesus, He was not Catholic or Orthodox or Charismatic or Anglican or Coptic. He was more like, well, me. I am fully convinced that Jesus would be completely comfortable at our General Assembly. Why wouldn’t He be?

After all, there would be no fundamentalist Pharisees or church-with-state Sadducees or women-excluding scribes there. He’d be safe among like-minded, free and faithful friends. He would be comfortable with our theme “inside out,” since He came up with the idea in the first place. And He’d like it that the Ten Commandments were less emphasized than the Great Commandment and the Great Commission. Yes, surely, Jesus is a CBF-er.

It’s comforting to know that God is on our side. It makes it easier and justifiable to laugh at the less mature and to scorn the less enlightened.

But what if He’s not? What if our spiritual exercises are not quite what He’s

looking for? What if our principles are a bit off the mark? What if our themes and catch-phrases and mission statements are not only not infallible but are less than His Kingdom vision? I will grudgingly confess that this could be possible, and if it is, then I can only pray that there will be enough grace left over after covering the errors of the Mainliners and the Independents and the Papists to cover us CBF-ers, too. We must humbly admit, we could be wrong (on a few details) and even that others could be right.

That means that it could be profitable for us to learn from Christians outside our camp. God really is bigger than what we can contain in our General Assembly or our mission sites or our new website (as nice as it is). Some of our churches are very intentional about uniting with other churches. For example, First Baptist Church in Ahoskie has been holding joint community-wide Vacation Bible Schools since 1999 with Ahoskie United Methodist, First Presbyterian Church, St. Charles Borromeo Catholic Church, and St. Thomas’ Episcopal Church. According to Anita Thompson, Minister of Family Enrichment, “The churches take turns hosting. A team of persons from each church serves as the planning team.

Usually team members from the host church serve as team chairpersons.”

CBFNC Studying Church Staff Health Insurance Needs Health insurance is a problem for businesses, citizens, politicians, and just about everyone - including churches.

Most church staff members seek health insurance through Guidestone, the CBF Benefits Board, the congregation’s small group plan, or an individual plan.

CBFNC is exploring the possibility of developing a group plan for partner churches. Our first step is to determine how many churches might be interested in participating if such a plan can be developed. Through our request in our E-newsletter, thirty-one churches have 6 • The Gathering – March 2007

expressed an interest; however, we still need to hear from more.

If your church might be interested (no obligation at this time), please email the CBFNC office (NParks@cbfnc.org) with the following information: - Church name, - Church city, - Total number of employees (broken down full time vs. part time), and - Number of employees who receive health insurance through the church.

We need to hear from you by March 31, 2007.

What’s the best thing about having this kind of joint ministry? Anita says, “When I’m, say in the grocery store, I run into children from the Catholic church who attended the multi-church VBS, and they know ‘Miss Anita,’ the Baptist minister, because we all joined together in offering this great ministry to the children in our community.” In 1999, FBC held its first Operation Inasmuch. Anita says, “Area churches were invited to partner with FBC for the 2002 OIAM, and OIAM has been a multi-church endeavor ever since. Not only does the multi-church team plan for the one-day event, they meet regularly to work together to meet ministry needs in our community. For example, in 2004 this group planned its first Christmas Day Community lunch which was so successful, it’s become an annual community ministry.”

The fact that I am most comfortable worshiping with folded hands while seated on a padded pew rather than dancing with raised hands or kneeling on an embroidered bench says more about my spiritual limitations than about the “right way” one should worship. An effort to worship with and minister with brother and sister Christians of other styles and backgrounds probably gives Jesus more pleasure than any effort to make sure all know that He’s on “our side.”

*emerging church conference may 10-11 yates baptist church, durham

* with NC emergent pastor and author Tim Condor * thursday 10:30 am - 4:30 pm *lunch included *conversation on theology *transition in spiritual formation *transition in community formation * dinner on your own * 7:30 pm emergent worship service * friday 9 am - 11:30 am * strategies of transition $25 registration - www.cbfnc.org *sponsored by cbfnc

Does Every Good Thing Have to Come to An End? by Don Horton, CBFNC Moderator

Don Horton

Two years ago, as I set out on my journey as Moderator at the request of the Nominating Committee and under the leadership of the Holy Spirit, I never dreamed what a wonderful blessing was

in store for me.

I rediscovered the steadfast love and support of my family. My pastor and church family provided prayers and words of encouragement. The CBFNC staff was always there to do whatever needed to be done to further the mission of the organization and to help me whenever I needed direction or a helping hand.

Elected and volunteer members of the councils, committees and task forces went beyond the call of duty in fulfilling their roles, whether great or small. (For fear of leaving out someone, I have chosen to resist my temptation to name many of those who have meant so much to me as I have tried to serve Christ through CBFNC.) Serving as Moderator provided me the opportunity to meet and talk with the leaders of CBF and our North Carolina Baptist universities, colleges, divinity schools and other institutions. It also allowed me to meet and enjoy the friendship and fellowship of today’s North Carolina Baptist heroes. Meeting and enjoying the friendship and fellowship of those who are likely to become the future heroes of our fellowship was just as rewarding.

While all of these blessings have been important and gratifying, the greatest blessing has been my renewed relationship with God. Nothing renews your relationship with the Holy Spirit better than working shoulder to shoulder with fellow Christians to carry out the will of God. For those who believe in clichés even when they are negative: every good thing must come to an end; but I do not count

myself among their number, and refuse to surrender to the fatalism of such sayings.

Although my term as Moderator is ending, I look forward to being able to continue serving on the Coordinating Council as Past Moderator and on other committees and task forces when called upon. It is my desire that the leadership of CBFNC will find a way for me to serve alongside them for a long time to come.

“Nothing renews your relationship with the Holy Spirit better than working shoulder to shoulder with fellow Christians to carry out the will of God.” At the conclusion of his Notes of Debates in the Federal Convention of 1787, James Madison relates the following story about Benjamin Franklin’s observations at

the signing of the U.S. Constitution: “Whilst the last members were signing it, Doctor Franklin, looking towards the President’s Chair, at the back of which a rising sun happened to be painted, observed to a few members near him that painters had found it difficult to distinguish in their art a rising from a setting sun.

“I have,” said he, “often and often in the course of the Session, and the vicissitudes of my hopes and fears as to its issue, looked at that behind the President without being able to tell whether it was rising or setting: But now at length I have the happiness to know that it is a rising and not a setting sun.”

As I conclude my term, I have the happiness to know it is a rising and not a setting sun that shines upon both CBFNC and my association with it. Thank you again for giving me this opportunity to serve and for your prayers and support.

I will be eternally grateful.

Churches - Tax Exempt and Charitable Status Several churches have expressed a concern as to whether they are a tax exempt organization and whether contributions to their organization are tax deductible by the contributor. A review of the United States Internal Revenue Service (IRS) documents will prove that these concerns are unfounded. According to the IRS documents, “Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of taxexempt status from the IRS.” (Quote from the IRS publication ‘Tax Guide for Churches and Religious Organizations – benefits and responsibilities under the federal tax law.’)

After detailed research of information provided through the IRS website, CBFNC has produced two documents that we believe will provide you sufficient information to make an informed decision on these issues. If you are looking for a

short, direct approach, the document titled “Do Churches Need to Apply to the IRS to Get Tax-Exempt Status or Get Any Special Tax Identification Number?” will be of help. The resounding conclusion to the question is no.

Those desiring to research the issues further should read a more detailed document titled, “Do Churches and Religious Organizations Need to Obtain Recognition of Tax-Exempt Status Through a Group Determination Letter?”

This document begins with an executive summary and then provides a detailed analysis of IRS publications relating to this issue. Web addresses are provided in the document to facilitate your access to the IRS website in case you desire to verify the accuracy of the information provided.

Please visit our website at www.cbfnc. org for direct links to these documents or contact our office at (888) 822-1944.

The Gathering – March 2007 • 7