The Smart Church part 6

By Connie Goodbread

Do we allow enough silence? Do we make room for the quiet? Do we practice listening as a spiritual discipline? Do we think carefully about the impact of our words? Do we cut off deep discussion with our desire to speak and be heard?

Does your congregation practice and encourage deep listening?
“There are people who, instead of listening to what is being said to them, are already listening to what they are going to say themselves.” - Albert Guinon
For some time now we Unitarian Universalists have fostered discussion groups in our congregations that enjoy and practice debate. Debate groups are fine. We should have them as part of our programs. However, we should offer non-debate discussion groups too. Discussion is not debate and deep discussion requires deep listening. If we are sitting at the edge of our chairs, impatient for a break in the words, thinking of what we want to say next, we cannot be listening.

We often get passionate about topics. Passion is a wonderful thing. We should be passionate Unitarian Universalists. But our passions should not get in the way of true communication. Sometimes our passion makes us say things like, “You can’t be a Unitarian Universalist and a Republican, believe in Jesus, like country and western music, believe in the death penalty, etc.” You can fill in the blank with the statements you have heard. Sometimes our passions keeping us from waiting in the silence long enough and cut off someone else’s struggle.

We sometimes get into heated debates and begin to take things personally. If we practice deep listening we will know that; we speak for ourselves, we define who we are, we choose who we will be and the truth that fits our reality. We are on this Unitarian Universalist path together and we must understand that we are never finished. We are, each of us, works in progress. People will join us on the path at many stages of spiritual developmental. We need to support their spiritual growth.

Only by defining ourselves and choosing to be the best that we can be, only by not taking things personally and treating one another with respect, can we wait long enough with one another to hear each personal truth as it evolves. We must listen with kindness and support. We must set appropriate boundaries. We must allow people, including ourselves, the time it will take to become the precious people we all need to be. The precious people we are meant to be. The precious people the world needs us to be.

The Evensong programs teach deep listening. I highly recommend that each and every person experience Evensong. The UUA Bookstore - http://www.uua.org/bookstore - carries Evensong, Volumes 1 & 2 and Evensong for Families.

The Smart Church, part 5

The Smart Church, By Connie Goodbread
February 2007

What happens in your congregation
when someone is offended,
uncomfortable or fearful?

We should try our best to be caring, kind and sensitive members and leaders of our congregations. If we are sure that we have built these qualities into our practices, processes and programs then we should move ahead toward our vision. We should stay our course.

One morning at worship we had over 300 people in the pews. There was no order of service. Instead, the words to the songs and readings were being projected onto the white wall behind the minister so that everyone could see and participate. Great pains had been taken to get all of the words spelled correctly and the typeface dark enough and large enough so that people in the back of the sanctuary could see. In the middle of the service, while the minister was speaking, a woman who had been sitting in the front row stood up and announced that she was irritated by the words b’eing projected on the wall. "I can't stand all that stuff going on behind you. It's too distracting."

What is the right thing to do in this situation?

Here is a really good response from the minister. "I am sorry. Is there some way that you could make yourself more comfortable? There are seats in other parts of the sanctuary. This congregation and I have done a lot of work on the service this morning. We want to be inclusive and make sure that everyone can see the words." The minister then went on with the service, allowing the woman to move or leave if that was her choice.

Too many times we allow one voice to over shout the many.

There is, of course, time for listening to everyone. There is also time for action and moving ahead with a plan. Leaders lead -- the smart congregation supports their leaders while they lead and is not blown off course by the contentious and the recalcitrant. Ministry is the art of balancing comfort and challenge. Congregations are in the business of ministry. If we only offer comfort we are not holding our standards and expectations high enough. If we only offer challenge we are not healing wounds and spiritually embracing people.

The mission of a congregation is not to make people happy. "To make people happy," is the mission of Disney World. The only person that can make you happy is you. When someone comes to you as a leader with continual complaints, saying, "I am not happy," be sure to ask them how they are serving. The happiest people I know are the people who have learned the joy of service and generosity.

The Smart Church, part 4

The Smart Church, By Connie Goodbread

Does your congregation empower, support and encourage leaders to lead?

You could measure how well your congregation is doing, in its
support of leaders, by counting how many past presidents are
still active members? How many ministers has your
congregation had in the past ten years? Twenty years? What
does this tell you about how your congregation empowers,
supports and encourages leaders?

The only real training for leadership is leadership. Anthony Jay

If the statement “The only real training for leadership is leadership,” is true, when should we begin to recognize, encourage and empower leadership skills in people?
What would happen if we had fearless, adventurous, dynamic and inclusive leadership development programs in our congregations?

Do we empower leaders to be adventurous, bold and creative?

There is a policy at Rubbermaid that all ideas should be tried out and that creative thought should be encouraged. Someone came up with a creative idea and Rubbermaid put a lot of time, money and effort into the production and selling of this product. However, it failed to be the hit they had hoped for. The CEO of Rubbermaid went to the individual who had come up with the idea and congratulated her for her efforts. He told her that it didn’t matter that it wasn’t a hit, she should continue thinking up creative things for Rubbermaid to try.

What would happen if we had the same sense of adventure and fearless encouragement for creativity as Rubbermaid?
What would happen if we dared to be bold?
What would happen if we understood our fears but didn’t let them rule us?
What would happen if we no longer filled every slot just because it was empty but rather waited for the exact right person for the job? Or even changed the organizational structure if that’s what was needed?
What would happen if nominating committees understood that it is an honor and a privilege to ask someone to serve their congregation and Unitarian Universalism?
What would happen if individual members understood that it is an honor and a privilege to be asked to serve their congregation and Unitarian Universalism?
What would happen if we understood that we are, each of us, servant leaders?

The Smart Church, part 3

By Connie Goodbread

What are the most important things going on in and around your congregation?

What are the issues that most concern the people in the community that your
congregation serves? If you knew the answer to this, your congregation could offer
programs that would address those issues. Where are the people located in the larger
community who would most likely be attracted to your congregation? If you knew the
answer to this question you would be able to focus marketing on those areas. How do
these people like to be contacted? The answer to this question will save time, energy and
money and reach people in the way they are most likely to hear your message. What is
the growth in your area? Is your congregation growing at the same rate as the larger the
community? Does your congregation want to grow? Does your congregation serve the
larger community by being the Unitarian Universalist congregation that is needed? When
is the last time your congregation had a demographics survey done? A demographics
survey would answer these questions and many more.

How much time does the Board of Trustees focus on the unimportant?

Focusing on the unimportant is an easy trap to fall into. We all understand the small
issues that come up in our congregation so it is easy for us to spend time on them. The
Board of Trustees focusing on the minutia is common but not the best use of their time,
energy or expertise. Are the standing committees of your congregation trusted to make
decisions? Are leaders empowered to make decisions?

What is the most important reason for your Board of Trustees to exist?
Boards of Trustees are Deacons. They are the elected stewardship body of the
congregation. The Board should be focused on the big picture, upholding the values of
the congregation, making and carrying out policy. They should be keeping the
congregation on mission heading toward the vision. They should understand their
responsibilities. They should be empowered and supported. They should be allowed to
lead. Serving on the Board of Trustees is an honor. Nominating Committees should
understand all of this when they ask members to serve on the Board of Trustees.

Whom do we serve?

There are polarities that exist in congregations. Each of the ends of these polarities is of
equal importance. An example would be outreach and serving members (inreach). If we
neglect one or the other of these important aspects of ministry the congregation will
suffer. Our ministry needs to balance both sides of the polarities. Another polarity
example is funding property and funding programs – we need both. Another: new
member programs and long time member programs. I am sure that you could think of
more examples.

The Smart Church Part 2

By Connie Goodbread
1. What would it be like if we were generous with and serious about Unitarian Universalism?

When I found my first UU congregation it felt like I had come home. I knew that, as a Unitarian Universalist, I could live a life of integrity and hope, a life where I would not have to compromise my values and ideals in order to be part of a faith community. How many of us feel this way? Yet much of the time we don’t relate our struggle to the struggle that others in the world might be experiencing. We have this wonderful piece of the truth, this wonderful accepting faith that we do not share openly. Unitarian Universalism is a spiritual discipline that very well could help to save the world. Too often we treat it like a secret that we have found that we don’t want others to know about. We need to deliberately create open space in our hearts and congregations that welcomes different people, experiences and possibilities. Paraphrasing Clinton Lee Scott, leaving the doors and windows of our hearts and minds open in the chance that some stray truth might light upon the sill.

To share Unitarian Universalism freely we should be talking openly and often about it. We should practice deep listening and engage in calm respectful conversation about Unitarian Universalism whenever we can. This only helps us to define our faith and understand who we are. We should be emboldened UUs, steady as rocks and unafraid.

Too often membership in our congregations is easy, quick and unimportant. Unitarian Universalism is important. We should take it seriously by making high expectations for membership. Membership in our congregations is an honor and a privilege. We should take the faith seriously by asking for and being generous, respectful, kind, trusting, honest and forgiving. When people join our congregations they should have had enough experience with the community to at least begin to understand the depth of community they are joining. Our congregations are not country clubs, lecture halls or hospitals. Our congregations are beloved communities where people can overcome oppression and explore the depth of their faith in fearless freedom, with loving support.

Think about your congregation and answer these questions:

How are people greeted?

How are people welcomed into the community?

Who is welcomed into the community? Do we leave open space for true diversity?

Who does the congregation serve?

How and when do we talk about Unitarian Universalism? Do we practice deep listening?

What is the path to membership? Do we take membership seriously?

What are the privileges of membership? What are the responsibilities?

How do we communicate these privileges and responsibilities to prospective new members?

The Smart Church, part 1

By Connie Goodbread, Acting Lifespan Consultant

Not everything that is faced can be changed, but nothing can be changed until it is faced. -James A. Baldwin
Unitarian Universalism is so important. We have this wonderful piece of the puzzle. We have this amazing way of approaching faith and our human experience. Unitarian Universalism is a movement that could, at its best, working toward its highest values, help to save the world. And we, you and I, have the very great honor of being servant leaders in this amazing movement.

I have gotten a grant from the UUA and Dr. Peter Steinke's permission to write a Unitarian Universalist supplement to his Healthy Congregations. It will be called The Smart Church. (Many thanks to Rev. Kenn Hurto, who suggested the title) Unfortunately Healthy Congregations has become a term that everyone uses and no one understands. As a process it has also been difficult for Unitarian Universalists to apply because it is very Lutheran and quotes the Bible as the only religious source of wisdom.

The Smart Church will help us identify what James Luther Adams called our cause for ultimate optimism.

Congregations that are accepted into The Smart Church process will, in the most constructive way, identify patterns that keep them from being the very best that they could be. In the next several issues of the District Packet I will discuss parts of this process.

I have questions for us to think about as the beginning of this discussion.
  1. What would it be like if we were generous with and serious about Unitarian Universalism?
  2. What are the most important things going on in and around your congregation?
  3. What are the highest reasons for your congregation to exist?
  4. Does your congregation empower, support and encourage leadership to lead?
  5. What happens in your congregation when someone is offended?
  6. Does your congregation practice and encourage deep listening?
  7. How much high drama (as in emotional turmoil) happens in your congregation? How often? Is there a pattern? Does it stop the congregation from transition?
  8. Do you and does your congregation practice humility, action and covenant?
  9. How does your congregation deal with fears when they arise?

Tips for Congregation Leaders

Tips by Laurel Amabile, Lifespan Program Consultant

Have you come into a Unitarian Universalist congregation and want to organize a community event? Are you trying to interest congregation members for a social justice cause? Not sure where to start?

STEPS TO TAKE: ~Familiarize yourself with the organizational structure
  1. Identify who has decision-making power and get to know them.
  2. Ask about the mission, vision and goals of the congregation and look for ways your project can fit within that framework.
  3. Learn about the budget and how it’s spent, as well as the congregation’s fundraising policies--you can tell a lot about the priorities and values of the organization.
OTHER ASPECTS TO EXPLORE:

-The People & the Politics
  1. Get your hands on the congregation’s by-laws and read through it carefully.
  2. Who holds the power and authority in the organization
  3. Who do you talk to to get things done?
  4. Who maintains the master calendar?
  5. Who your supporters are or could be
-The Programs
  1. Learn about the current programs and identify what may be missing—would your program fill a need?
  2. Find out who oversees Adult Programs or Young Adult group and make contacts.
  3. Look for ways to combine or enhance existing programs, for added value.
  4. Get involved in the congregation. If you’re not a member, JOIN! If you are not making a financial contribution—PLEDGE!
-Resources
  1. Familiarize yourself with the budget (how money is spent, for what, etc.)
  2. Find a way to contribute as well as access resources.
  3. Offer to gather and organize the congregation’s resources for you and others to use and benefit from.
  4. Learn what the fund-raising policies and procedures are and follow them. If such Structures are not clear or existent, work to create them.
  5. NEVER interfere with annual canvass!
Be aware of the “church time” phenomenon. Things can take longer to get done in congregations than other types of organizations because of its unique culture and practices, so get started well in advance. Factors that can slow down organizing include: meeting frequency and full agendas, effectiveness (or not) of committees and church leaders in making decisions. Major programmatic or budgetary decisions may require action by the congregation as a whole.

Be organized –CREATE A DETAILED PLAN AND PRESENT IT! Once approved, carry your plan through, and publicize it. Seek evaluative feedback and report back to the congregation, as appropriate or expected. Build suggestions into future program planning and know that it doesn’t take long for a successful program to become a tradition. GOOD LUCK!

~revised 4/2003, LBA

Young Adult & Campus Ministry

The Church of the Younger Fellowship (http://uucyf.org/intro.html ) is one of the most revoluutionary ideas in our movement today! Imagine a church that exists to fulfill the spiritual needs of UU Young Adults (18-35 year-olds) and that will allow us to have a voice within the UUA.

In February of 2005, the Church of the Larger Fellowship Board of Directors welcomed the CYF into its organization, creating a designation for CYF members.

The Task Force and other committees will continue to meet in the coming months to establish organizational structure and financial needs, including a procedure and date by which an official CYF Steering Committee may be elected. The CYF Task Force is currently building an online spiritual community for young adult UUs that incorporates sermons and services by ministers and lay leaders that focus on young adult issues, local organizing for social action, spiritual and social needs, public worship resources for local congregations who wish to reach out to young adults, and much more!

Join the CYF today and help to build our own UU congregation! (https://secure.uua.org/clf/cyf/joincyf.html)

The CYF is intended to be affordable to its members, and sets its minimum
suggested donation at less than $1 a week!

Link to the Young Adult & Campus Ministry section of the Unitarian
Universalist Association website: http://tjd.uuyan.org/

Here you can find a wide variety of programs, resources and information for
UU young adults (ages 18-35 years) and Campus Groups.

For more information on Florida District Young Adult programs, contact Frank
Wells, flya@fmw3.com or Nadya Hand, nadyahand@hotmail.com . For support with UU Campus Ministry, contact Laurel Amabile, Lamabile@uua.org or 828-231-0960.

Calendar

April 29-May 1 Articulating Your Faith retreat for Young Adults and campus groups, The Mountain, Highlands, NC. A gathering of UU young adults from around the Southeast. Contact: Laurelamabile@aol.com

June 4 Youth Advisor Basic Training, Clarksville, TN Led by Toniann Read, Youth Director. To register, Contact Laurel Amabile, Laurelamambile@aol.com

June 23-27 UUA General Assembly, Fort Worth, TX

July 10-15 RE Week at The Mountain, featuring the Multicultural Renaissance Module and special programming for experienced religious educators with Rev. Beth Williams, UUA RE Credentialing Director.

July 21-23 or 28-30 (To be confirmed) Combined Jr & Sr High OWL Leader Training, First UU Church, Orlando For more info: Laurelamabile@aol.com

August 4-6 (Thurs-Sat) Teacher Training Renaissance Module, Bradenton, FL. For more info: Laurel Amabile, Laurelamabile@aol.com .

Needs Assessment

If you are the RE professional or RE Committee Chair contact for your congregation, you will be receiving a questionnaire requesting information about your RE programs for all ages—children, youth, young adult/campus ministry, mid-adults and elders. You will also be asked about the needs you or your congregation may have for information, resources or training in the area of lifespan religious education programming. This will help us to learn more about your programs and congregation and provide valuable feedback with which we can plan to better meet your needs. We want to hear from you! Maggie Geraci, DRE, Tallahassee, dremaggie@earthlink.net or Laurel Amabile, Southeast Lifespan Program Consultant, Laurelamabile@aol.com , 828-231-0960.

Lifespan Resources

The Florida District Lending Library is well stocked with curriculum materials for all ages and resources for congregational leadership. Materials may be borrowed for up to 30 days and a complete listing of categories and titles is available online at: http://www.floridadistrict.org/library.htm . Jessica Curren, District Administrator, handles the library circulation; Laurel Amabile, Southeast Regional Lifespan Program Consultant, arranges for the purchase of new titles. If you have resources you are looking for or suggestions for new titles, please contact Laurel at: Laurelamabile@aol.com .

RE RESOURCES & CREDENTIALING

There are a variety of resources and programs to promote excellence in religious education and professional leadership available through the Unitarian Universalist Association Web site: www.uua.org . The Lifespan Faith Development staff group oversees curriculum and resources and youth programs (http://www.uua.org/re/ ).

New Information about the UUA’s RE Credentialing Program:

Frequently Asked Questions about RE Credentialing (FAQ) - http://www.uua.org/programs/ministry/reco/faq.html

RECC Meeting Precis October 2004 - http://www.uua.org/programs/ministry/reco/RECCMeetingPrecis-Oct2004.pdf

RECC Meeting - Credentialed Observer’s Report October 2004 - http://www.uua.org/programs/ministry/reco/RECCCredObserverReport-Oct2004.pdf

Feedback Received by the RECC - http://www.uua.org/programs/ministry/reco/RECCFeedback.pdf

“Contact the RECC” e-mail link on http://www.uua.org/programs/ministry/reco/recp.html

Youth Programs

The Youth Office is pleased to announce that, with the cooperation of some new technology, we have been able to do a major upgrade to the Resources page (http://www.uua.org/YRUU/resources/index.html ) on the YRUU website! (http://www.uua.org/YRUU/news.html ) Almost every single resource we have listed on our website now has a "Printable Version" link next to it -- meaning, you can download a pdf version of the resource and print it out yourself, instead of ordering it from us and waiting a few weeks for it to come (of course, you can still do it that way if you prefer!)

This availability includes both our major booklet-form resources like the Local Youth Group Handbook and the Coming of Age Resource, as well as our shorter primarily online resources, which are now available in both browse-online and download-print forms! (A small warning - some of these files were created from scans, meaning they're *big* to download!)
http://www.uua.org/YRUU/resources/

We hope this increased availability of resources helps you all out – as always, let us know if there are new resources you'd like to see!

Along with our resource page update, we've created a great BRAND NEW resource called "Get Involved with UUism!" It's a comprehensive resource for youth who want to get involved in UUism *beyond* YRUU. There's information and insight about getting involved in leadership at the congregational, district/regional, and national/continental levels, as well as info about different UU-related organizations. It's a must-have resource for any youth group full of UU Superstars!

As with all our resources, this is available in both browse-online and download-print formats at: http://www.uua.org/YRUU/resources/index.html#online

FOR YOUTH ADVISORS

Check out “The Chrysalis Program, a new leadership and skills development program available through the UUA Youth Office. See the program description in the program manual at: http://www.uua.org/YRUU/training/pdfs/chrysalismanual.pdf

You can now request a training using an online form instead of a paper
form: http://www.uua.org/YRUU/training/trainreq.html

You can submit your Chrysalis Verification Form online as well:
http://www.uua.org/YRUU/training/chrysalisform.html

YOUNG ADULT & CAMPUS MINISTRY

Young Adult and Campus Ministry programs and resources are found in the Congregational Services section of the UUA Web site: http://www.uua.org/ya-cm/index_js.html

Sermon Contest

The UUA Youth Office would like to strongly encourage any youth, youth advisors, and religious educators to submit sermons to the Commission on Social Witness's annual sermon contest. We'd love to see moving sermons which highlight the efforts of youth to do public witness around the study-action issues, and what we can all learn from youth in this process. Youth Advisors & Religious Educators: Please let youth in your congregation know about the contest, and/or enter it yourself! For more info or to submit sermons, contact Ethan Field, Youth Office Assistant, UUA, 25 Beacon St, Boston, MA 02108, Phone: (617) 948-4355, Fax: (617) 367-4798 Email: efield@uua.org

Bridge Connection Gift Packs

Please remember to order your Bridge Connections packs for this year's senior youth! I think there was a typo on the order form we sent out--it said 2004. Nevertheless, the order form is good. Please use them--our deadline was moved up earlier this year so that we can get all of the packets out!

If you don't have a form, you can send the following information (along with a check to UUA for $5 per packet--US or CDN) to YACM Office-Bridge Connections Orders, 25 Beacon St, Boston MA 02108:
-Your contact information
-Your congregation's name (and mailing address if different from UUA directory address)
-Number of packets
-Date of your ceremony (or date you need them by)

If you don't know what this is, for $5, you can get a gift valued at over US$60 for graduating high school seniors (suitable for use in Bridging Ceremonies) that includes:
-a hardcover meditation collection
-a directory of young adult and campus ministry groups
-a postage-paid reply card that entitles the new Young Adult to one free year's subscription to UU World, the CUC quarterly (if in Canada) and the CLF's Quest.

If you have any questions about this program, please let me know.

In peace,

Michael Tino
Director of Young Adult and Campus Ministry
Unitarian Universalist Association
tel: 919-401-9944
fax: 530-686-3913
www.uua.org/ya-cm/

Services and Resources

Faith Works —the online (http://www.uua.org/re/faithworks/index.html ) of ideas and resources for lifespan religious education programs; formerly known as the REACH packet. There is also a great REACH archive available online, searchable by topic.

UU World Magazine is available on 4-track cassette audio tape for those who are blind or sight impaired. This service is available upon request by contacting Rachael Brown, Lifespan Faith Development, UUA, 25 Beacon St, Boston, MA 02108, rbrown@uua.org , (617) 948-6454.

http://www.rec-room.org

The REC-Room is a Web site that features lifespan religious education curricula and resources of all sorts: activities & game ideas, stories, plays, tips for teachers, and more. http://www.rec-room.org

UU CARDS is an organization of UU Curriculum and Resource Developers that has organized to market the materials they have developed. Website: http://www.hzmre.com/uucards/ .

RE Search and Startup Materials

If your congregation is experiencing transition in your paid RE leadership, there are resources and settlement services to help you. The UUA’s Ministry and Professional Leadership Office has established a new settlement service for credentialed religious educators. You may access these services online via: http://www.uua.org/programs/ministry/reco/settlement/ .

In addition, you may benefit from requesting an RE Search Packet from Laurel Amabile, Southeast Regional Lifespan Program Consultant, 828-231-0960, or Laurelamabile@aol.com . Many of these resources are available electronically, and some hard copy job descriptions/postings available upon request.

When you hire or call a new RE professional, let both Laurel Amabile and the District Office know, so that introductory materials and welcome letters can be sent out and contact information updated in our district records.

The Covenanting for Excellence in Religious Education process is recommended for all RE professionals after at least one year of service. This is a fee-for-service program conducted by a trained facilitator, and involves an all-day Saturday process followed by a Sunday celebration service. For planning materials and scheduling, contact Laurel Amabile, Southeast Regional Lifespan Program Consultant, Laurelamabile@aol.com or 828-231-0960.

For New Religious Educators

Two Information Sheets (in MS Word format) for Religious Educators can be found on this website:

  • Professional Development FAQ sheet —this is designed to answer the questions commonly asked by new religious educators about which professional development opportunities they can take advantage of, where to find them, and how to budget for them. The FAQ sheet includes an annual professional development budget worksheet.
  • Attending Professional Development Events —this is a guide for new religious educators intended to help them to clarify their professional development goals, identify the programs they wish to attend, what to expect when they get to there, and what to do when they get back home for follow up.

The Liberal Religious Educators’ Association

(LREDA) is the professional association for religious educators. Congregations are urged to provide adequate funding for their Directors or Ministers of Religious Education to become members of LREDA. For more information about LREDA membership, contact the Shannon Hawkins, LREDA Administrator, LREDA@uua.org or via http://www.uua.org/lreda.

The LREDA Good Offices Program provides advice and assistance to any LREDA member with professional issues or concerns that could result in conflict within the congregation. LREDA Good Officers have been specially trained and appointed to each district. For more info, contact Florida Good Officer, Connie Goodbread, crgdre@tampabay.rr.com , 727-789-0448, or Laurel Amabile, Lifespan Program Consultant, Laurelamabile@aol.com, 828-231-0960.

New IRS mileage rates

The IRS has just announced new mileage rates that take effect January 1, 2005:

A. Taxpayers may deduct 15 cents per mile for miles driven to receive medical services or for moving to take a new job. This is up from 14 cents in 2004. These miles are not reimbursable to a church staff person from a professional expense allowance, although this may be reimbursed to a new employee from a moving allowance.

B. For volunteer services on behalf of a charitable organization, taxpayers may deduct 14 cents per mile, which is the same as for 2004. Church members may itemize this deduction for miles driven as members of committees or to attend religious or denominational events where they are volunteering. It is not clear that simply attending a worship service qualifies one for this deduction, as presumably there are other benefits derived from doing so.

C. For business purposes, taxpayers may deduct 40.5 cents per mile, up from 37.5 for 2004. This is what you have been waiting for.

The latter figure of 40.5 cents per mile is what employers should reimburse employees who use their personal cars on company business, and is the amount that congregation should reimburse ministers and other church staff from their professional expense allowances.

The increase from 37.5 to 40.5 cents per mile is in recognition of higher gasoline costs as well as increases in auto insurance rates.

In actuality, the true cost of operating an average automobile in the US is well over 60 cents per mile, and staff using their own cars for church business should claim reimbursement at the 40.5 cents per mile rate the IRS allows.

Ministers using a church-owned or leased automobile for personal business should reimburse the church 40.5 cents for each mile driven that is not related to the performance of one's duties.

Again, this takes effect January 1, 2005.