I am writing a book on this subject. The initial pages of this
book's layout can be sent to you for free at your request. You
must be a Church Pastor, a Christian Minister, or Lay Leader,
Accountant or Treasurer of your church.

CHURCH MINISTERS AND LAY LEADERS TAX AND FINANCIAL GUIDE

Background and Introduction

This presentation material is for Christian Ministers and
their Church Leaders. Those whose work and lives are being
observed by the church members whom they serve and are held to a
higher level of standard and responsibility. I have written and
compiled this material to assist them in dealing with their
church finances properly as well as their own. I do not claim to
be the complete authority on the subject matters that will be
discussed but I have yet to see a book or reference material
written about the information herein presented. It is a product
of my own observation since becoming a Christian, my CPA
background from the Philippines and my tax knowledge in the US
as a Practicing Accountant in Los Angeles, California. I earn my
living as a Professional Tax Consultant in Los Angeles in a
company which I own and established in 1982. I am a Graduate
Fellow of the National Tax Practice Institute, the first
Filipino-American with this professional distinction. I am also
admitted to practice before the Internal Revenue Service in 50
States as an Enrolled Agent. I am currently completing a
Master's Program in Tax Representation at the National Tax
Practice Institute which I expect to complete by the year 2001.

Whenever possible, I will be quoting Scriptures from which I
have drawn wisdom concerning the financial affairs of the
church. I have used certain Christian materials for my
research. I will also draw wisdom from my own practical
experience, having served as a Trustee and an Elder of two (2)
Christian churches. I was a founding member and Deacon of
Sumulong Baptist Temple in Marikina, Philippines in early 1981.
This was the year that God in His mercy lighted my way to the
Lord Jesus Christ. When I moved to the United States in the
summer of 1982, I began serving as an Elder of "Berean Baptist
Church" that would later become "The Church Melrose" in Los
Angeles, located on Virgil Street and Melrose Avenue. I still
hold this Elder position at the present time.

While you may have read some materials on the subject matters
that will be discussed, I will conduct my presentation in a very
instructional manner. The problems are presented and the
practical solutions are emphasized. The outlines are concise,
brief, but straight to the point. It will allow you to do things
mostly on your own and with very little help and it will direct
you to the resources that you will find useful. I would suggest
that you keep this material for reference and future
discussions. Whenever my suggestions would become unworkable and
you find a need to modify or correct them, please write me a
note on what
worked for your situation so that I could revise this material
with your contribution. I can assure you that what I have
learned from my own experience will be passed on to you if you
follow my ideas. In this work, it is my hope that it will bring
noticeable changes and improvements in your church, in proper
stewardship of church money and in your life as well. All of my
efforts are dedicated to pleasing our Lord Jesus Christ and to
give glory to His name through His church.

Please realize that in the areas of taxation where the laws
are constantly changing, I have tried my best to bring you
current information to the best of my knowledge. You should,
however, seek competent professional advice at all times when a
subject matter is not quite clear to you. You can reach me at
(213)-365-1040 or send me an email at: angel@taxwork.com, if you
have any questions in the future.

Perhaps one of the most neglected area in a minister's life
is the money of the church. He has an important responsibility
to insure that the church's money is properly taken cared of and
accurately accounted for. More than that, since a Minister's
life or a Church Leader's character should set a good example to
the church members and all Christians, the way they handle their
Church finances and their own must be given serious concern. It
is for them that this presentation is made.

The helpful contributions and comments of my Christian
friends, my wife, and my daughter who all helped in the
production of this material have my sincere gratitude. The
leading of the Holy Spirit into this work has made it possible.