Congregations and other Unitarian Universalist (UU) organizations should adopt a permissions policy for photos and video. Here is a sample.

Even with the wide sharing of photos and video on social social media, congregations still need policies that enable them to follow copyright law, protect the vulnerable and follow the core value of consent....

In most cases, a communications vehicle that represents a congregation should be owned and operated by the congregation as a whole, and be used to further the mission and values of the congregation. Along those lines, here are some specific areas that might be helpful for congregations to consider...

Giving to the annual operating fund is the “monthly expenses” pocket, giving to the capital campaign is the “home renovations” pocket. What other pockets of giving do we see in congregations?

As an employer, the congregation is subject to federal, state, and local employment laws. Keep your congregation in compliance to avoid fines or other penalties.

The interdependence of our faith communities is integral to our polity (as is our independence). This is what makes us an Association of congregations. What can this interrelationship look like when it comes to congregational staff? Here are a few examples: Newly hired staff are welcomed and...

How might we see the impact of our hospitality with “fresh eyes?”

Worship that’s overly predictable can also feel stale. What’s more, UU religious professionals of color, in particular, have pointed out that an unchanging, linear order of service and allegiance to time limits are both constructs of whiteness. Using the same liturgy (whose greek roots mean...

Consulting Congregational Finance LLC for free and paid subscriptions to access excellent resources, including the webinar she led last winter for the New England Region UUA: Financial Management for Your Congregation led by Rev. Karen McArthur...

Endowments need special handling to ensure transparency, accountability and impact.

Embezzlement from congregations is not unusual, and it almost always occurs when one individual has been granted such a high degree of trust with no safeguards.

Rarely can congregations pay for a full-blown audit of the church books by a CPA. Audits are expensive, often ranging from $5,000 to $15,000 depending on the annual budget of the organization....

Every Unitarian Universalist Association (UUA) congregation is a “church” under U.S. tax law, therefore tax exempt, charitable, and exempt from tax filing. There is no “group exemption” from the UUA, but the UUA will provide a letter saying a congregation is in good standing. This addresses...

Financial reports help the finance committee and the board assess the financial health of the congregation so they can make adjustments or decisions as needed.

A congregations’ income ebbs and flows, so it is a good idea to have some cash reserves that can help keep the bills paid in the summer when attendance and pledge payments fall off.

Your operating budget helps your congregation live its mission in the world. How you allocate your resources reflects your values and goals....

A portion of the money in the church’s checking accounts may represent money that is held for specific restricted purposes, including various religious education accounts, social action accounts, the minister’s discretionary fund, etc. They may also represent “pass through” funds such as...

Once the salary and benefits are set by the appropriate church leadership based on recommended practices, it’s important to make sure the payroll is handled accurately and confidentially. Because of the complicated nature of payroll, and especially when it comes to ministers’ salary, housing and...

There are nuanced tax rules regarding income derived from renting your building and/or parking lot, depending on its relation to your core purpose.

When it comes to tracking financial gifts from members in the form of pledge payments and other donations, it's important to remember that the gifts of money are a form of relationship, not just another financial transaction.