From the Memo Board: July 2024

Important Dates to Know

July 1 – May Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – June Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 4 – The Office, and most US Banks, will be closed in celebration of Independence Day.

August 1 – June Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

August 1 – July Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – July Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 1 – August Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

September 2 – The Office, and most US Banks, will be closed in recognition of Labor Day.

April 14-17, 2025 – Family Fellowship Week at Caraway Conference Center in Sophia, NC

Staff Transition Updates

Laura Cmaylo’s final day in our office was July 5. We are grateful for her years of service at World Wide and wish her the best as she focuses on her family and raising her two children. She has graciously offered to remain accessible to our staff to answer questions as we transition tasks within our office.

Bekah Tolley plans to return from her maternity leave on July 15. With the added responsibilities of the new baby, her primary tasks and work hours will be changing to better accommodate her family needs.

Naomi Torberson’s final day in our office will be July 31. She will begin full time at Ambassador Baptist College in August. Through the next few weeks she will focus on ensuring our office procedures are up to date and that staff are trained to step into new areas of responsibility.

With these changes in our staff, we want to keep our missions family up to date on who will be handling different tasks within the office. If you have a question about a specific area, these are the individuals who can best assist you:

Financial requests or changes in banking details:
Please continue to communicate this information through our main Signal number, 704-750-9493. Brittany Morrow will be the one who will primarily communicate with you at this number. If you do not have the Signal Messenger app, you may always call and speak to our staff on our main office phone number, 704-730-1440. Nikayla Ring will answer and direct your calls to the appropriate staff member.

Non-Resident Aliens:
Kim O’Malley will now serve as your primary contact within our office. Please continue to use the email address [email protected] for your monthly reports, receipts, and correspondence. You may also communicate with her on her personal Signal number, 704-974-1008. Please be sure to keep her informed about all travel to and from the United States, including Puerto Rico, Guam, the Virgin Islands of the United States, and the Commonwealth of the Northern Mariana Islands (CNMI).

Donations you receive:
Sarah Hanke will process funds from donors, with assistance from Brittany Morrow.

Funds spent from your accounts:
Hannah Brenneman will handle all bill pay, estimated taxes, tithes and offerings, and other expenses reflected on your Ledgers, including support distributions.

Monthly Financial Reports for US Missionaries and those on an R-1 Visa:
Please continue to use the email [email protected] for your monthly reports, receipts, and correspondence about reporting. Brittany Morrow will review the reports, with assistance from Hannah Brenneman and Kim O’Malley.

Prayer Letters:
Please continue to use the email [email protected] for all items related to prayer letters. Bekah Tolley will continue to assist with mailings, MailChimp, and address updates.

Foreign Non-Profit Organizations (FNPOs):
Please continue to submit financial reports via the secure online portal at https://secure.wwntbm.com/fnpo-reporting/. Kim O’Malley will be the point of contact for FNPO related items.

Mrs. O’Malley manages the entire office as we work together to serve you and your needs. Each staff member has a speciality, but all will assist you with any task. Your calls and emails are never a burden. Thank you for your patience as we transition responsibilities. We want to ensure our missions family we continue to strive to be Selfless, Eager, Responsible, Valuable, and Exceptional. If there is ever a time we do not meet those goals, please let Mrs. Kim know.

World Wide New Testament Baptist Missions of Canada

Ernie and Darlene Bauserman have faithfully managed WWNTBM of Canada for 24 years. In 2019 the Bausermans retired from over 30 years of missionary service, but have continued to voluntarily manage the Canadian office. We are grateful for their sacrificial ministry that has allowed many of our missionaries to receive funds from Canadian donors.

Over two years ago, Brother Bauserman began asking us to find his replacement as he pursued retirement. The Lord has led us to partner with Calvin and Amanda Bakker. Bro. Bakker is the associate pastor of Bethel Baptist Church in Simcoe, and together they operate a private bookkeeping service. The Bakkers have been working with our staff for several months to facilitate the transition of duties.

Please note the updated contact information for our Canadian Office, effective July 1:

WWNTBM of Canada
PO Box 142
Simcoe, ON, N3Y 4K8
CANADA
226-400-1551

Note this new phone number is for the Bakker’s business, and will be answered as Bakker Books. Email correspondence can still be sent to [email protected]. Canadian financial reports should still be sent to [email protected].

If you would like to contact the Bausermans to thank them for their years of service, you may click here to email them.

If you will be visiting churches in Canada, please be aware there are special requirements for accountability of the funds, to ensure you do not have to pay taxes in both countries. Contact our office if you have any questions. Bekah Tolley will remain our staff contact for all matters related to finances and reports for our WWNTBM of Canada office.

New Babies!

Céleste Amélie Folkers was born on April 11 to Seth and Kaitlin Folkers, who minister in Cameroon. She joins older siblings Atarah (5), Benaiah (4), and Christy (2). Pray for the Folkers as they are seeking to purchase land and build a new building for their ministry.

Anderson (Andy) James Tolley was born on June 2. He weighed 9 pounds 9 ounces, and was 21.5 inches long. Both mom and baby are doing well! Andy is the son of our Office Assistant Rebekah Tolley and her husband Brandon. He joins older brother Davey, who is 2.

Uplift

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

Episode 152: The Greatest Work in the World – Part 4 & 5 by Allen Mercer

Episode 153: The Greatest Work in the World – Part 6 & 7 by Allen Mercer

Content With Emptiness

By John O’Malley

1 Samuel 16:14:    “But the Spirit of the LORD departed from Saul, and an evil spirit from the LORD troubled him.”

Have you ever walked into a house without a single piece of furniture? Every room seems large without the usual articles that accompany a house. There is a lonely feeling to being in such a house where the owner no longer occupies. You look at it and say, “Something doesn’t look right.”

Saul is undoubtedly a house without furniture. You walk into his life through the pages of Scripture and see no furniture. “Something is not right here,” you say. Yes, it is a house, but it doesn’t look right. You get a feeling of empty loneliness when you look at him. The owner’s belongings have been removed from the premises.

Sad is the day when our sinful choices evict the Spirit of the Lord’s communion with us. The Scripture says, “But the Spirit of the LORD departed from Saul.”  The Spirit of the Lord was there no longer. He left. How empty the house of Saul’s life became! Today, in our churches, both in the pew and the pulpit, I have seen empty “houses of the heart” in believers. The believer’s “house of the heart” is no longer filled with the Lord’s Spirit. Many go through the spiritual motions, but they are empty personally. No wonder churches gathering for worship in the Lord’s house are empty corporately. There seems to be contentment with the emptiness.

Is the house of your heart empty today? Does the emptiness no longer plague you? Turn to Him. Evict every obstinate way from your heart and seek a fresh filling today of His presence!

John O’Malley

If this article has been an encouragement to you, you can email Bro. O’Malley to let him know.

 

Be a Jonathan

By John O’Malley

1 Samuel 23:15-17 “And David saw that Saul was come out to seek his life: and David was in the wilderness of Ziph in a wood. And Jonathan Saul’s son arose, and went to David into the wood, and strengthened his hand in God. And he said unto him, Fear not: for the hand of Saul my father shall not find thee; and thou shalt be king over Israel, and I shall be next unto thee; and that also Saul my father knoweth.

January 4, 1991, the telephone rang in my home at 10:45 p.m. The news was unsettling at best. My father had collapsed in his home and was being rushed to the hospital. The next call was the news of his death. The next day, I went to be with my mother and siblings. The day following, a friend of mine, Danny Whetstone, drove over 1,000 miles to come and sit with me. For the next 48 hours, all he did was strengthen my hand in God. Those hours I needed a friend, and God sent me one.

David, the king anointed, was on the run. Saul had relentlessly been pursuing David to take his life. David represented everything Saul used to be and now was not. Recently, David had been in Keilah. When Saul learned of this, he moved immediately to attack. God confirmed in David’s heart that he needed to head to the woods of Ziph. In the woods of Ziph, God knew exactly what David needed. He sent his best friend Jonathan to him.

Odd, isn’t it? Jonathan could find David, but Saul could not. Jonathan walked into the woods and found his friend. Consider this: he forsook his king and his father’s wishes to find his friend and help him. This visit was a precious reunion. David was at a low point. He and his men had been running. Knowing this, God had allowed the heart of Jonathan to be knit to David’s heart in the early days of the palace. So now Jonathan strongly desired to see him.

Jonathan had one thought on his heart: I am going to strengthen my friend in God. Jonathan arrives with his mission clear. Strengthen my friend’s hand in God. Oh, what a transaction of encouragement! What a moment of tender friendship! Jonathan, though unintentionally, set the role of how a friend should respond to another friend’s distress. Look closely at what he did.

    • Jonathan sought to replace David’s worries with the Word of God. (Fear not)
    • Jonathan assured him that his pursuer would not be successful. (…the hand of my father…)
    • Jonathan renewed his hope in the promises of God. (…And thou shalt be king…)

Have you a friend in distress? Has his burden become so heavy that you feel it personally? Well, friend, here is your strategy. Find your friend.  1) Seek to replace his worries with the Word of God. 2.) Tell your friend he will make it.  3.) Tell him that God’s promises are sure.

You know this same David would later have a son who learned well this truth from his father. God would allow him to say, “There hath not failed one word of all his good promise.”

Find your friend today and be a Jonathan to him.

John O’Malley

If this article has been an encouragement to you, you can email Bro. O’Malley to let him know.

 

From the Memo Board: June 2024

Important Dates to Know

June 1 – April Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

June 1 – May Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – May Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 1 – June Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

July 4 – The Office and most US Banks will be closed in celebration of Independence Day.

April 14-17, 2025 – Family Fellowship Week in Sophia, NC.

New Staff Members

We are pleased to introduce Sarah Hanke as our new Office Assistant. Sarah will join our staff on June 17.

Sarah is from the Shelby, NC area. She graduated from Ambassador Baptist College with a double major in Elementary Education and Church Ministries. Since that time she has been teaching at South Charlotte Baptist Academy. Sarah is a member of Maranatha Baptist Church of Shelby, NC, where she is active in the children’s and music ministries. Her hobbies include reading and crochet.

Sarah completed her internship practicum in our office in the summer of 2020, and our staff was immediately impressed with her servant’s heart and attention to detail. We are excited to have her join the World Wide family, and know she will be a blessing to each of you as you get to know her! You can reach her at [email protected].

We are also pleased to introduce Nikayla Ring. Nikayla will join us from June 3 to September 13 to assist us during our staff transitions.

Nikayla grew up on the mission field of Brazil, and is sister to our missionary Noel Smothers. She graduated from Ambassador Baptist College with a degree in Missions. Since that time she has been teaching at Champion Christian Academy here in Kings Mountain. Nikayla is a member of Emmanuel Baptist Church in Kings Mountain, NC, where she is active in the music and youth ministries.

Nikayla is engaged to Cody Carden, who leads our See the Harvest ministry along with John O’Malley. She will travel with the second STH team this summer. Nikayla has a passion for missions and a heart to serve. We are excited to have her minister with us this summer.

Notes of Thanks

Kelly Vandervort has been a blessing to our missions family as she has assisted with photography and videography during our Family Fellowship Weeks.  This year she gifted many with professional family portraits. If you would like to send her a note of thanks, her address is 1095 Fire Tower Road, Reynoldsville, PA 15851.

Donna Cmaylo (mother of Rebekah Tolley and mother-in-law to Laura Cmaylo) gifted many who were at Family Fellowship Week with Pampered Chef items. If you would like to send her a note of thanks, her address is 215 French Mountain Dr., Marion, NC 28752.

New Baby

Deborah Taylor was born on May 3 to Kevin and Hannah Taylor, who minister in Mexico. She joins older siblings Tirzah (12), Hadassah (10), Aletheia (8), and Hudson (5).

2024 Graduates

Several in our missions family have graduated in recent months. We are thankful for each of these individuals. They have worked hard to achieve this milestone, and we look forward to seeing how the Lord will use them in the future. Click here for a list of graduates and their future plans.

Note: You will need to login to SecureCloud in order to view this document. Once you have logged in, click on Files, Shared, then Headquarter Happenings, then “Graduates 2024.” This step protects people with WWNTBM in restricted access fields.

Uplift

The following recordings were recently published on uplift.wwntbm.com. You may access the site by entering the username: wwntbm and the password: gospel. We hope they will encourage your heart.

A Servant’s Heart  by David Landers

The Great Work in the World – Part 1  by Allen Mercer

The Greatest Work in the World – Part 2  by Allen Mercer

The Greatest Work in the World – Part 3 by Allen Mercer

The Homegoing of Doris Hurst

Mrs. Doris Hurst
April 21, 1939 – April 5, 2024
 

Doris Harper Hurst, 84, beloved wife of Elwood Hurst, passed away on Friday, April 5, 2024.

Born in Whitakers, NC, she was the daughter of the late Joseph and Christine Smith Harper.

Mrs. Hurst was a dedicated wife, mother, and grandmother and she loved her family very much. Mrs. Hurst was a devoted member of Tabernacle Baptist Church. She served for over 40 years as a missionary in the South Pacific. Her life was one of service and ministry and the impact of her service and love of God has reached across the world. Her humble sweet spirit will be missed but will live on in the lives she has influenced.

Elwood and Doris Hurst joined World Wide New Testament Baptist Missions in January of 1978. They served faithfully in the Marshall Islands and Guam.

She is survived by her husband of 65 years, Elwood Hurst; her two sons, Glen Hurst (Laurie) and Andrew Hurst (SheelyAnn); her daughter, Linda Looper; 10 grandchildren, Daniel Hurst, Erin Gerald (Ryan), Garrett Looper (Ellie), Matthew Looper, Emily Looper, Dakota Hurst, Jordan Hurst, Abigail Hurst, Caleb Brinkley, and Vera Brinkley; three great-grandchildren, Samantha, Lily, and Addie; four sisters, Nancy Vick (Clinton), Ardelia Long, Christine Montgomery (Frank), and Elizabeth Jones; and two brothers, Joseph Harper (Melissa) and Frank Harper (Janet).

A celebration of her life was held on Thursday, April 11, 2024, from 10:00 a.m. until 10:45 a.m. at Tabernacle Baptist Church, 3931 White Horse Rd. Greenville, SC 29611. The funeral service began at 11:00 a.m. in the church sanctuary, with a reception following. Burial was held at 3:00 p.m. in Greenville Memorial Gardens.

Condolences may be sent to Bro. Hurst at [email protected].

When God Needs My Help

By John O’Malley

The very words, When God Needs My Helpseem silly.

God is God. He does not need my help, manipulations, or interference in His plans.

God promised Sarah he would give her a son. When Sarah saw what she thought was a delay in God’s delivery of the promise, she helped God. Sarah suggested a plan that sounded right to her.

Sarah’s impatience led her to propose a plan to Abraham, suggesting that their maid Hagar could help with God’s promise. In line with the cultural norms, Hagar became a surrogate for Sarah. However, this was not God’s plan for Sarah to have a son. God’s plan was superior. The consequences of Sarah’s impatience were evident.

Sarah’s plan did not assist God, and God did not require her aid. He needed her to trust in His timing.

We look at this and think how silly Sarah was. Indeed, God did not need Sarah’s help. Her decision to help God brought forth Ishmael. Tensions in the Middle East stem from this decision several thousand years ago.

It’s disheartening to realize that we, as a collective, still fall into this trap. When God’s response appears delayed, we rush to assist Him. The outcome mirrors Sarah’s experience. We grapple with ‘Ishmael problems’ in our lives, families, and ministries.

Could you look around your life today? Do you have Ishmael problems from your attempt to help God? Maybe it’s a purchase you made to help God. Maybe it’s a problem that stems from when you helped God. Perhaps you brought a person in your life into a relationship that you knew was wrong. Likely, you cannot undo your decision; you can only decide not to end up here again.

Remember this: God never needs our help.

Let us not forget the lesson from Sarah’s story. When we take matters into our own hands, we may end up with an ‘Ishmael.’ But when we trust in God’s timing, we receive an ‘Isaac.’

Let your prayer be, ‘God, I will wait on you. I will refrain from trying to assist you again.’

Remember, His promises are sure. His ways are perfect.

Yours for the harvest,

John O’Malley

If this article has been an encouragement to you, you can email Bro. O’Malley to let him know.

 

From the Memo Board: May 2024

Important Dates to Know

May 1 – March Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

May 1 – April Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

May 27 – The Office will be closed in celebration of Memorial Day.

June 1 – April Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

June 1 – May Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

April 14-17, 2025 – Family Fellowship Week in Sophia, NC.

New Board of Reference Member

We would like to welcome Pastor Thomas Engle as a new member of the Board of Reference of WWNTBM. Pastor Engle and his wife Sarah graduated from Ambassador Baptist College and then traveled in evangelism for twelve years before they moved to Darlington, SC, where he currently serves as assistant to Pastor Frank Camp at Victory Baptist Church. He will be transitioning to the senior pastor in the near future, as Pastor Camp will be retiring. The Engles have three children: TJ (15), Elise (12), and Vance (9).

The Edge Christian Camp and Edge2Go International.

For the last several years, we have been blessed to have Scott Carsley, Carey Charles, and the team from The Edge Christian Camp attend Family Week and provide an exceptional program for our young people during the week. Edge2Go is a ministry of The Edge Christian Camp that brings camp to Independent Baptist church locations. The Edge staff offers many aspects of summer camp in a one-day, day camp format, including activities, chapel service, evening service, God & I time booklets, games, activities, and competitions. They have recently been burdened to take this ministry internationally by partnering with missionaries. Their desire is to work with WWNTBM missionaries to bring camp to your mission field. If you are interested, or if you know local churches in the US who could utilize their services, please contact them through the above website.

Missionary of the Day

Our website at wwntbm.com promotes a missionary of the day. This is a great way to get to know about the ministries of others in our missions family. Some have chosen to set this as their home page so they can be reminded to pray for a different missionary each day.

In His Service

For four decades, Bro. Danny Whetstone wrote articles to missionaries offering practical advice, biblical principles, and spiritual encouragement. Those articles first appeared here in the Headquarter Happenings newsletters as he sought to uplift, strengthen, and guide our missions family. WWNTBM has collected 153 of these articles and published them in a book titled In His Service. This book is available on Amazon in both print and Kindle versions. If you would like to purchase copies in bulk to use as gifts, please contact our office.

Family Fellowship Week 2025

Now is the time to begin planning to attend Family Fellowship Week 2025! The conference will be held at the Caraway Conference Center near Asheboro, NC, from April 14-17, 2025. The week begins on Monday afternoon and ends with breakfast on Friday morning. When interviewed, missionaries agree to attend Family Week for two years while on deputation and once every four years thereafter. Please plan to attend the entire week. This is an important time to gather for fellowship, encouragement, and reminders of our heritage.

Helpful Software

We have recently heard of two different websites that may be useful to our missionaries.

DeepL.com is a website that offers translation services, including the ability to translate certain types of documents. The site offers both free and paid options.

Spendee is a financial budgeting application that helps to manage finances in multiple currencies at the same time.

Uplift Podcast Episodes

Acknowledging Him Today by Andy Bonikowsky

Praising God Forevermore by Gene Krachenfels

Stewardship Principles by Jim Davidson

Staff Transitions in 2024

Naomi Torberson:
After twenty years of service, Naomi will transition from World Wide in July. The Lord has led her to serve Him in a full-time capacity teaching at Ambassador Baptist College, and we know she will succeed in this next place in His service.

 

 

 

 

Laura Cmaylo:
In May, Laura will transition from World Wide New Testament Baptist Missions. Laura served the last twelve years with World Wide. Laura’s two children and her home needs require more time.

 

 

Both ladies are transitioning from World Wide New Testament Baptist Missions in the best standing. Each lady served with distinction and with notable sacrifice. We will miss them.

Naomi and Laura are committed to helping us after their transition as we train new staff, whom we will soon introduce to you.

Please Pray:
Pray God will lead us to the best Team Members possible.
Pray for Naomi as she takes her next step of faith.
Pray for Laura as she does all God has for her and her family.
Please encourage our staff who are taking steps to follow the Lord.

Be Kind First

By John O’Malley

None would ever question our Savior’s kindness. He was kind to the blind, the lame, the stranger, the widow, and the orphan.

Jesus wanted the children to have access to Him. He wanted those the disciples wanted to send away to remain. He wanted the lepers to be able to go home. He wanted the multitudes fed.

Kindness marked His spirit and actions.

John’s epistle reminds us that our love for Him is a reflection of His love for us. Jesus’ words, as recorded by John in his Gospel, echo this sentiment: “By this shall all men know that ye are my disciples, if ye have love one to another.” John 13:35. Choosing kindness identifies me with Christ.

My kindness is not tied to someone else’s activities, attitude, or words. Kindness is a decision to obey and observe the commands in Scripture. Paul wrote to the Ephesians: “And be ye kind one to another, tenderhearted, forgiving one another, even as God for Christ’s sake hath forgiven you.” Ephesians 4:32

Recently, I was challenged by six rude and unkind people in a row. I judged that they lacked couth. Then, the Holy Spirit convicted me, and I began to think how wrong I was. I thought people here were rude and wrote it off to culture, but they needed Jesus.

Yes, they needed Jesus. But they also needed John to be kind first. Kindness needs no catalyst. Kindness is a choice. Kindness must be my choice.

I wondered how many times I had withheld kindness until I saw how they were going to treat me. Yet, last week, I learned that I must be kind first.

You model Christ in your place of service. Choose to be kind first.

Yours for the harvest,

John O’Malley

If this article has been an encouragement to you, you can email Bro. O’Malley to let him know.

 

From the Memo Board: April 2024

Important Dates to Know

April 1 – February Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

April 1 – March Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

April 8-12 – Family Fellowship Week at Caraway Conference Center in Sophia, NC.

May 1 – March Financial Reports will be due for US Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

May 1 – April Financial Reports will be due for Non-Resident Missionaries. This includes FNPO Reports for those with Foreign Non-Profit Organizations.

Tax Filing Information

The deadline this year to file taxes for most taxpayers is Monday, April 15. If you have not yet contacted your tax preparer about filing your taxes, you need to do so as soon as possible. Failure to file on time, even if you are unable to pay on time, can result in additional penalties and interest. Individuals can receive an extension of the filing deadline, but please note that if taxes are owed, interest on those payments will begin as of April 15 even if you are not required to file until later in the year. All missionaries with WWNTBM are responsible for filing their own taxes. If the office can assist in providing paperwork to your preparer on your behalf, please let us know.

Financial Status Report

We will upload a Financial Status Report to your SecureCloud account in the coming days, showing figures for the first quarter of 2024. This is meant to show you the financial details that we have on file, such as your support estimate and the average amount of support you received this past quarter. This is information we provide to pastors who may call about your ministry. We ask that all missionaries update their support estimate once every four years, or as their lives and ministries change. Please review this information and contact us if you have any questions.

New Guidelines on Business Meals

US Missionaries are able to claim the cost of business meals related to ministry on their financial reports. This includes instances such as taking a pastor out to discuss your ministry or counseling with an individual. Please note that the IRS requires you to record the name of the individual(s) and the purpose of the meal in order to establish the ministry purpose of the expense. Please be sure to include this information when completing your Monthly Financial Report.

Meal expenses related to travel may only be listed on the financial reports as a Meal Per-Diem. Missionaries may not claim as an expense the actual cost for meals or snacks purchased when away from home for ministry.

Business meals should not be claimed on the same day that you claim a Meal Per-Diem.

If you have any questions, please contact our office staff.

New Guidelines on Business Gifts

The IRS has updated its guidelines concerning the ability to claim the cost of business gifts. Per the IRS Publication, “You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year.” US Missionaries are able to claim the costs of ministry expenses that are normal and reasonable in the local culture for the establishment of the ministry. However, our CPA has indicated that it is unclear whether the IRS would allow a cultural exception to allow business gift expenses greater than $25 to one individual in the course of the year. As in other cases where there may be individual exceptions to overall guidelines, we would defer questions regarding the deductibility of specific gifts over $25 in value to your personal tax preparer.

Uplift Podcast Episodes

Valleys in the Life of a Believer – Part 3 by Gene Krachenfels

Valleys in the Life of a Believer – Part 4 by Gene Krachenfels

Valleys in the Life of a Believer – Part 5 by Gene Krachenfels