6:00 – 8:00 pm
Calvary Lutheran – Grand Forks, ND

September 25, 2011

2:00 – 4:00 pm
Our Savior’s Lutheran – Valley City, ND

September 27, 2011

6:00 – 8:00 pm
Milnor Lutheran – Milnor, ND

October 6, 2011

6:00 – 8:00 pm
Pontoppidan Lutheran – Fargo, ND

Bring a group of folks from your congregation (stewardship leaders, church council, finance leaders) to attend the event which is most convenient for you. The events will lead off with time of reflection and conversation led by Bishop Rindy on the topic of money and the church:

• How we talk (or don’t talk) about money in the church
• How we relate money to faith and life and mission
• How we might develop better, healthier and even more fun ways of interacting with money as part of our personal and congregational faith lives

The second hour will offer you three workshops,  choosing one to attend. They will be led by stewardship leaders from within the synod on the following topics:

1. Raising Money
   Nuts & bolts of how to pay attention to developing and strengthening the congregation’s financial stewardship support for ministry and mission.
2. Handling Money
   Attention will be paid to best practices in the handling of church funds. Please note that this session will be especially helpful to offering counters, financial secretaries, treasurers and finance committee members – whoever helps handle congregational funds.
3. Spending Money
   Purposeful, life-giving, missional budgeting and spending.

Cost: $5 per person
(covers materials, refreshments, etc.)
Payment may be brought to the event, with checks payable to the Eastern North Dakota Synod-Fall Stewardship Event indicated in the memo line

Registration:
E-mail Jean Peterson at jean AT eandsynod DOT org with the name of your congregation and names of those attending.

Questions?  Contact Rev. Keith Zeh

by Craig M. Johnson, CPA, Fargo

The 2007 and 2011 North Dakota Legislatures have passed legislation which allows a significant income tax credit for certain gifts to “permanent, irrevocable” endowment funds of qualified North Dakota charitable organizations (including religious organizations). This legislation pertains to certain “business” gifts made in a taxable year beginning after December 31, 2006 and also to certain gifts made by individuals and “businesses” made in taxable years beginning after 2010. Qualified donors will likely find that well over 50% of their gifts will be “subsidized” through State and Federal tax incentives!

The purpose of an endowment fund is to provide ongoing financial support in furtherance of the mission of your congregation. The operating policies of a qualified endowment fund allow for only very limited distributions from the donors’ gift contributions (principal). The income and net appreciation (and a portion of principal in certain situations) from the fund’s invested assets may be used to support the mission of the charitable organization. Since many congregations have endowment funds which allow for major invasions of principal through a congregational vote, such existing funds would not be qualified for purposes of this tax credit. In such case, another special fund would have to be established to be in compliance with the legislation.

Eligible “Business” Donors

Gifts from the following entities may benefit from this tax legislation:

1. “C” corporations (pay tax at the corporate level)
2. “Pass-through” entities (tax credit usually claimed by owners)
   1. Subchapter “S” corporations
   2. Partnerships
   3. Limited liability companies
3. Estates (if file income tax return)
4. Trusts

The tax credit for gifts from estates and trusts will be allocated between these entities and their beneficiaries based on the portion of income which is distributed to those beneficiaries.

How the Tax Credit Works for “Business Gifts”

An income tax credit is far more valuable than a deduction since a credit offsets the computed income tax. This particular tax credit is claimed on the North Dakota income tax return. The amount of the credit is 40% of the value of a gift made to a qualified (permanent, irrevocable) endowment fund of a ND nonprofit organization, provided that the gift is deductible for Federal tax purposes. The tax credit allowed in any one year may not exceed the current year tax liability; unused credits may be carried forward for up to three additional tax years.

The annual limitation on this tax credit is $10,000, determined at the entity level. Therefore, eligible gifts totaling up to $25,000 per year will bring about the maximum annual credit.

Big News – Tax Credit Now Applies to Individual Donors

The 2011 legislation allows a 40% tax credit for gifts by individuals to a qualified endowment fund held by a qualifying North Dakota non-profit organization (including religious organizations). If an individual makes a
gift(s) to such an endowment fund, the aggregate of the year’s gifts to a particular fund must be $5,000 or more. The maximum credits that may be claimed under this subsection are $10,000 ($25,000 in gifts) for an individual or $20,000 ($50,000 in gifts) for married individuals filing jointly.

Example of Tax Benefit to Individual Taxpayer

Mrs. Smith, a North Dakota resident, donates $20,000 in cash to a qualified endowment fund. She receives an $8,000 tax credit (40%) on her ND return. If she is in the 28% Federal tax bracket, her Federal tax savings are $3,360 (28% of $12,000; $12,000 is the difference between the $20,000 charitable deduction offset by an $8,000 reduction in the state income tax deduction). The “cost” of her $20,000 gift is offset by $11,360 in tax savings (56.8% of the gift amount).

Call to Action for Eastern North Dakota Congregations, Donors and Advisors

It is important to realize that the 40% tax credit is a direct reduction of the previously – computed tax. Therefore, the tax benefit in North Dakota is usually far in excess of the Federal tax savings! Because of this unprecedented tax “subsidy”, congregations should seriously consider establishing a qualified endowment fund(s). The Eastern ND Synod has established such a fund as we work to sustain rural ministries and quality pastoral leadership. Several congregations in our Synod have also established the above-described qualified endowment fund.

If there is a decision to move forward, I suggest that congregations work with professional counsel to prepare appropriate documents so that your fund’s governing documents allow it to qualify as a “permanent, irrevocable fund” as required by this law. It is critical that your fund is operated as a “true endowment” rather than a “quasi endowment” fund in order that the favorable tax benefits can be achieved.

Once the fund has been properly established, donor benefits should be communicated through personal contacts, brochures, web sites, seminars and the like.

» Download: Congregational Endowment Funds and Tax Credits (download .pdf file)

The author of this article is a charitable giving consultant residing in Fargo. Craig is “of counsel” to our Synod. For questions regarding this article and the steps for moving forward, he can be reached at: 701-799- 1108 or by e-mail at: cmjohnson@hotmail.com

Disclaimer: The above article is intended to provide information of a general nature only. It should not be construed as legal, tax and/ financial advice. Readers are urged to consult their own professional advisors for their specific situations.

Abundance… if there is one thing Americans are used to it is abundance. This year, it is an abundance of fresh river water and rain. The past two years we experienced some of the most abundant crops and prices Midwestern farmers have ever experienced. We are used to abundance. The funny thing about abundance is that it can be good or bad depending on how it is shared or distributed.

Many of our congregations are celebrating milestone anniversaries this summer. This affords us opportunities to look back and see God’s providence… abundance.

This summer is also a season of ordinations… nine of them by the end of the summer. God has raised up many exceptionally fine leaders for our church… abundance.

Other things can come in abundance as well. As we watch and wait with our sisters and brothers in the Devils Lake basin, Minot and the Souris valley, Bismarck and Mandan, and many other rivers, flooding had made its presence known in abundance… painful abundance.

There are multiple opportunities to let the abundance of God flow through us as we live out being the church. Quilts from people in Devils Lake, who are under chronic stress themselves, brought comfort to the afflicted in Minot. As we dig into our pockets, roll up our sleeves, pray, and encourage we are … servanthood in abundance.

In a recent conversation with Dr. Richard Bliese, President of Luther Seminary, I informed him of the synod’s planned reduction in financial support by $20,000. While this lack of abundance is currently devastating to our regional ministries, we are hopefully looking to restore our giving in the future. Thankfully, the 2011 Synod Assembly moved to establish an Extra Mile fund for these ministries. Dr. Bliese’s response was, “We do not take any support for granted. Please express our appreciation for each and every dollar you are able to share” … an abundance of graciousness and gratitude.

How we handle the abundance God has placed in our hands is not a mathematical problem. The math is so simple that it puts us to shame if we do not give generously. It is primarily a spiritual problem. It is also a matter of trust. We have been working hard to restore trust in the ministries we do together. I do not take your trust or support for granted, either. Thank you for every dollar that allows us to continue to make a difference in God’s so-loved world.

One of the ways in which we are most visibly present is through our social ministry arm, Lutheran Social Services (LSS). I am thankful that Lutheran Disaster Response (LDR) (a ministry of LSS) is on the ground responding to disasters all over the state. Without your trust and support, LDR would have closed up shop a year ago. Know that long after the other helping organizations have moved on, you, through LDR, will be there until the job is completed. We are also present through the Great Plains Food Bank (another ministry of LSS) in providing the network for thousands of pounds of food to be distributed to those in need.

We have far more ability to shape the future than we know. The good work we’ve done together for so many years can continue to help God’s kingdom come and God’s will be done in our part of God’s earth. We are compelled, even commanded to continue to make disciples of all nations. Sometimes and in some ways, this is best done together. There are only so many things an individual or even a congregation can do alone.

It is truly a joy to serve you and along side of you and witness God’s abundance through you. There is an abundance of good ministry happening in our synod. One exiting, new ministry is the Congregational Leadership Academy (CLA) which has 26 lay people enrolled, passionate about evangelism. Please check out our website to learn more about the CLA. It is these proactive ministries that give life to our synod. Oh how I long to spend the majority of time to continue to equip the saints of God for ministry in the world.

I have a deep sense that God is providing us a future that claims and trusts God’s abundance. It is God’s deep desire for us to love the Lord our God through loving the neighbor. This needs to be our primary focus. The opportunities we have to serve, pray, and support ought to get our full attention. The opportunities to roll up our sleeves, dig deeper into our pockets, and share are… abundant.

Abundance… as God’s children, we are saved by grace, through faith, not by our works, so that none of us can boast. We face the ultimate question, as my beloved teacher, Dr. Gerhard Forde, used to ask, “Now that you don’t have to do any thing to be saved, what are you going to do?” Every day has an abundance of opportunities to love, to serve, to be the church.

What are you going to do with the abundance God has entrusted to you?

Why don’t we find out together?

» Download: Abundance Bulletin Insert (download .pdf file)

Submitted by Sarah E. H. Lovas, Our Savior’s Lutheran Church – Hillsboro, ND

» Download: Humans as Stewards Letter (download .pdf file)

I am writing this letter in response to the ELCA Proposed Social Statement on Genetics (external link) which was released on Friday, February, 25th.

I first became invested in this issue last summer when this social statement was still in draft form. At the time, I was working as an agronomist and genetic technologies were a part of my recommendations for management of crops. I also farm with my husband near Hillsboro, ND, and we raise 100% GMO crops on our farm. Currently, I am a student at NDSU pursuing a Master of Science in Soil Science.

My response to the draft was to read it and create a letter of response to the ELCA Task Force on Genetics. My response letter outlined 7 specific items that I appreciated, and it also outlined 2 items that I thought the ELCA needed to work on. I concluded my letter by telling the ELCA that they need to work on the way that social statements are drafted because the current process causes too much stress at the congregational level. I read this letter, all 3 pages of it, at a meeting sanctioned by the Eastern North Dakota Synod for the sole purpose of discussing the draft social statement at the round level of the church. This meeting was held in Adams, ND in August of 2010. Bishop Bill Rindy, Rev. Kari Bahe, Associate with the Bishop, and Per Anderson Co-Chair of the Task Force on Genetics were in attendance. At that meeting, my comments were taken seriously.

Truthfully, I had no idea how seriously my comments had been taken until I read the Proposal Social Statement this past weekend. This is a well written document that is fair to all aspects of agriculture. I believe this document to an excellent document to use as a starting point for a bridge between urban and rural for facilitation of how genetic technology fits into agriculture today. If you are involved in agriculture and the ELCA church and have concerns with this statement, I encourage you to read the statement for yourself and create your own opinion.

One of the most powerful meanings of the statement for me as a farmer is the concept of humans as stewards. We are supposed to be stewards of the creation, which to a farmer, means feeding a hungry world while preserving the land and environment for the future. The farmers I know are already actively doing this. We are supplying food as a basic, human right. We produce the safest, most abundant, and cheapest food in the world, to feed a hungry a world. We also wish the future generations of farmers on our lands to have better opportunities. Thus, we take care of our land and our environment for generations to come. Genetic technology is certainly a component of making these things happen and this social statement proposal reflects that accurately.

There are other components of this proposal that, as a farmer, I also appreciated. I appreciate the ELCA’s position on regulation of genetic technology. It calls for regulation, but regulation must also be justified by specific concerns. This statement also shows value to the balance public, private, and government sectors and their various involvements with genetic technology. Overall, this proposal encourages us to use genetic technology as a gift from God in a responsible way for the betterment of all creation.

It’s important to note that this was a statement drafted to address other genetic technology issues beyond involvement in agriculture. The ELCA has taken a stance against the use of human cloning. The ELCA also has taken a stance against the use of genetic profiling, the practice of eugenics, and beliefs in genetic determination. I rejoice in the ELCA’s position on these topics as well.

I still request the ELCA to analyze the way it is creating its social statements. I understand the point of a social statement is to learn about The Living Word in our daily and current lives. As a Christian, this is good and necessary. However, I think we need to make sure that this is done in a manner that does not hinder the declaration of the gospel or the ability of our members to “love our neighbors as ourselves.” Throughout the consideration of the last few social statements this has definitely been a challenge. If we cannot achieve the objective of declaring the gospel and “loving our neighbor as ourselves” as our primary mission, it will be easy for any part of our mission to be questioned and potentially misguided.

That being said, the ELCA Task Force on Genetics listened to my comments. Because of the content of the current proposal, I’m also assuming they listened to the comments of others within the agricultural community. The truth is, when an informed comment based in fact was stated, it was heard and regarded justly.

I can attest that my personal relationship with Christ has been strengthened because of this experience. This is because this experience has challenged me to analyze The Living Word in my daily life and my daily calling. The Word was revealed to me through study of the scripture, the new relationships built with the many people who have a stake in this social statement, and most importantly, through my personal prayer with Christ himself. To the ELCA Church, to the Task Force on Genetics, and to the Bishop Bill Rindy and his staff… My sincere thanks!

“I planted the seed, Apollos watered it, but God made it grow. So neither he who plants nor he who waters is anything, but only God who makes things grow.”
Corinthians 3:6-7

God in Full View!

It was mentioned during last spring’s synod assembly that the State of the Synod would be determined by how we lived into God’s future. Many within our synod have taken the challenge to go the “Extra Mile for Mission.” Last December you were made aware of the lower level of our financial support for our shared ministries. I shared with you how painful it was to inform those ministries to prepare for a short-fall from our support.

This past week we were able to close out fiscal year 2010. Instead of the anticipated $160,000 shortfall, through the power of the Holy Spirit, your generous support, and your belief in our shared ministries, we ended the year about $10,000 short. While the shortage will still impact ministry partners, it is far better than anticipated. Thank you!

Because several individuals and congregations have taken the “Extra Mile” challenge seriously, nearly $60,000 has been given so far. You can continue to make contributions to the “Extra Mile” until our synod assembly in May.

On the reverse side of the chart (download pdf file) not only shows the negative effect of this $10,000 shortage, but at the same time it shows the very positive effect of the “Extra Mile for Mission” disbursements for our partners. Not only were we able to fill the shortfalls to the commitments we had made, we were able to go above and beyond. The chart indicates:

One half, approximately $30,000, is being sent to the Central African Republic for church roofs, motorcycles (goal reached!) and four other projects.

One-fourth, nearly $15,000, is being divided evenly between ELCA Malaria Campaign, ELCA World Hunger, and ELCA Global Missionary Sponsorships.

The remaining one-fourth is being distributed among our synod ministries:
Oak Grove Lutheran School, Red Willow Bible Camp, Park River Bible Camp, Luther Seminary, Dacotah O’Yate Lutheran Church and F-M Native American Christian Ministries, North Dakota Campus Ministry and North Dakota Lutheran Disaster Response.

What is the state of our synod? We are still figuring out who we are and who we will be. There is absolutely no question of who’s we are. Your willingness to dig down and support these ministry partners is inspiring to me, to our partners, and to many in our synod. Do you know how fun it is to call a ministry partner and tell them that they will be receiving more money than we had pledged? Thank you for letting me do that on your behalf!

For all of you who sent in mission support… thank you. For those of you for whom it was difficult, but got it done… thank you. For those of you who increased your support to make this happen… thank you. On behalf of all of the lives you are touching for Jesus’ sake… Thank you!

Many are sending statement of intents for 2011 showing the same level of support. Many others are showing intent to increase their support for 2011. Some are showing planned decrease. Whichever category describes your reality… Thank you! We know we will be the synod we choose to be. May we be the synod God calls us to be.

Thank you for your partnership in the Gospel!

» Download: A Word from Bishop Rindy (February 2011) with chart (download pdf file)

During my very first council meeting at First Lutheran Church, Sheyenne ND (Sheyenne Oberon Area Ministry) last July, the council expressed their desire to have a special Sunday service focusing awareness on benevolence. After months of trying to organize and find a suitable date, our vision was realized on January 30. All four of the churches met in a joint service. We used this service as an opportunity to explore ways of worshipping creatively.

The service focused on stewardship. Giving was the theme of the readings, music, and message. Three very talented youth from the parish performed a drama piece that centered on the importance of being faithful stewards.  We took a special offering that went directly to the synod office. The Sunday school children made special envelopes in class that morning. Each child wrote the word benevolence on the offering envelopes and decorated them with stickers and drawings. This was a fun activity that provided a learning experience demonstrating the importance of benevolence.

Having the young people involved was the highlight of the service. God is at work in all of us young and old, rich and poor. May He continue to bless us with wisdom and humility to be faithful stewards in everything we do.

Thank you, Bishop Rindy, for providing your written message about benevolence which was included in the service.

God in Full View!

Last May we gathered as people of the Eastern North Dakota Synod and committed ourselves to the ministries we do together. During the past month, each congregation has been contacted regarding its respective commitments for 2010. On behalf of these ministries, Thank You. Some congregations have exceeded their mission support commitment, some have doubled their support. Many others indicated their strong desire to fulfill their commitment, others are unsure.

With this information in hand, our synod council executive committee undertook the task of reducing our 2010 mission plan (budget) by $120,000 (11%). These cuts will affect ministries and people to whom we have made commitments, whom we have valued, and who have served on our behalf. The shared ministries affected by these reductions are:

• Synod Bible camps
• Luther Seminary
• Oak Grove Lutheran School
• ND Lutheran Campus Ministry
• Synod Office Closure – December 23-January 3, 2011
• all of our churchwide ministry partners around the world

How might our future be changed? The answer lies with “us”, each one of us, the 100,000+ members and 225 congregations of the Eastern North Dakota Synod. We are richly blessed. We believe in the ministries we are called to do together. What we do matters.

Any gifts received by January 31, 2011 will help support our commitment to our shared ministries. You may send a gift to Mission Support to:

Eastern North Dakota Synod
1703 32nd Avenue South,
Fargo, ND 58103

In the midst of these temporary, challenging times, we are reminded:

And the angel said unto them, Fear not: for, behold,
I bring you good tidings of great joy, which shall be to all people.
For unto you is born this day in the city of David a Saviour,
which is Christ the Lord.
- Luke 2:10-11, KJV

This is eternal.

In the meantime, have a blessed and anticipation-filled Advent!

Download:

• Advent 2010 Bulletin Insert

There was excitement and energy at the Jamestown Conference Assembly earlier this month. After engaging in a panel discussion entitled “Who is God calling us to be as the Eastern North Dakota Synod?” the assembly enthusiastically voted to send $2,000 to the synod for shared mission and ministry.

Martin’s Lutheran Church of Casselton shared with us their good news. They are planning to give $2,000 over and above their synod mission support intent!

At a church council meeting at Peace Lutheran Church of Fargo, they voted to send their intended “first fruits” to the synod even in the midst of tough financial times.

God in full view!

10:30 am – 3:00 pm
Climax Lutheran Church – Climax, MN

Don’t miss this hands-on work day, focusing on stewardship issues such as pledging, tithing, cottage meetings, and more!

The event will have 2 tracks:

1. For congregations needing a jump start in planning their fall stewardship
2. For congregations in the planning process but needing a tune up before the fall

Each congregation must have a minimum of 3 people attend. Cost is $30 per congregation and $5 for each additional participant. August 6 is the deadline for registration. If you have any questions, please contact Rev. Kari Bahe.

To register for the event, download the registration form (download .pdf file) and mail it to:
EaND Synod, 1703
32nd Ave S
Fargo, ND 58103

This event is sponsored by the Eastern North Dakota & Northwestern Minnesota Synods.