Under The Steeple

Union Baptist Association

Under the Steeple is a church operations podcast about the people, decisions, systems, and surprises that keep ministry moving. Each episode tackles leadership, finance, staffing, facilities, technology, governance, and the other duties nobody mentioned in seminary. It is an honest and occasionally humorous look at what happens behind the scenes, between Sundays, and whenever ministry meets reality.

Episodes

  1. Episode 3

    Share Space Without the Headache: Best practices for facility agreements

    Sharing space with other churches, non-profits, or ministries is a powerful ministry strategy, especially for churches in major cities, where space is at a premium. But unwritten rules and damaged property can easily create chaos. Matthew Dillingham and Marie Burrus break down why clear boundaries protect your ministry. Learn the essential legal clauses, financial risks, and management strategies required to share your facility safely and generously.  Key Takeaways Know Your Church's "Why": Define your primary goals upfront, whether focused on financial sustainability, community outreach, or Kingdom partnership. Clarity Is Kindness: Written facility-use agreements eliminate assumptions, protect relationships, and set both parties up for success. Cover Baseline Costs: Set rental rates that reliably cover utilities, building wear-and-tear, and required staff hours. Understand Legal & Tax Risks: Avoid public "Space for Rent" signs or unvetted for-profit leases that could trigger unexpected tax implications.   Suggestions to Include in Your Facilities Agreement Approved rooms, dates, and exact usage hours A/V and facility equipment usage limits Damage liability and facility cleanup expectations Insurance, staffing, and security requirements Indemnification clauses to protect both parties from liability Payment terms and strict invoicing schedules Clear exit and cancellation clauses for both parties   Resources  Church Tax & Law: https://www.churchlawandtax.com/  Virtual Executive Pastor: https://www.virtualexecutivepastor.com/    Just for Fun: "Dance Little Jean," by Nitty Gritty Dirt Band https://www.youtube.com/watch?v=SS56zyv0bIE

  2. Episode 4

    Political Limbo: Navigating Election Season Without Losing Your Tax Status

    Election season is here, and church leaders face a difficult balancing act: How do you shepherd your congregation through complex cultural issues without losing your 501(c)(3) status—or fracturing your church? Further complicating matters, the Johnson Amendment may or may not be currently enforceable.   Matthew Dillingham and Marie Burrus break down the legal and practical limits of church political involvement. From the history of the Johnson Amendment to recent Treasury Department statements and IRS guidance, this episode unpacks what you can say from the pulpit, how to handle political candidates in your facility, and why wisdom should have the final say in your church's approach.   In This Episode: The Johnson Amendment Explained: The 1954 history behind the tax code rule prohibiting 501(c)(3) organizations from endorsing or opposing political candidates. Legal Limbo & Recent Court Rulings: Where the law actually stands in 2026 following recent federal court challenges and informal Treasury Department guidance. Pulpits vs Personal Convictions: How pastors can navigate personal political engagement on their own dime without misusing church assets, titles, or platforms. Facilities & Candidate Forums: How to host neutral voter education events, candidate forums, or town halls without violating IRS rules or showing favoritism. The "Wisdom vs. Legality" Principle: Why protecting gospel unity in a divided culture matters just as much as obeying tax law.   What Your Church CAN vs. CANNOT Do as a Nonprofit (between Johnson Amendment decisions) CAN: Preach on biblical, moral, and theological issues that have public policy implications. Host non-partisan voter registration drives and get-out-the-vote efforts. Hold neutral candidate forums where all qualified candidates are invited on equal terms. Invite a candidate to speak as a subject-matter expert (provided no campaign activity or endorsement occurs). Engage in non-partisan political activity as an individual on your own time and dime. CANNOT: Endorse or oppose specific candidates or political parties from the pulpit or in official church communications. Use church funds, websites, social media channels, or staff time to promote candidates or campaign events. Put campaign signs, fundraising tables, or single-candidate promotional materials on church property. Provide voter guides that highlight or bias preferred candidates over others.   Resources: IRS Revenue Ruling 2007-41: Tax-Exempt Organizations and Political Campaign Intervention https://www.irs.gov/pub/irs-drop/rr-07-41.pdf Pew Research Center: Public Views on Politics and Houses of Worship (April 2026) What Churches Can and Can't Say During Election Season, UBA Blog   Just for Fun: Parks and Recreation "Straight to Jail" Scene: Watch on YouTube

Ratings & Reviews

5
out of 5
2 Ratings

About

Under the Steeple is a church operations podcast about the people, decisions, systems, and surprises that keep ministry moving. Each episode tackles leadership, finance, staffing, facilities, technology, governance, and the other duties nobody mentioned in seminary. It is an honest and occasionally humorous look at what happens behind the scenes, between Sundays, and whenever ministry meets reality.

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