 Okay, welcome back everybody to our second lecture on BC310. We're talking about church and ministry Administration particularly about finances accounting policies that we follow So let's move forward from any pause and share So another Part of our accounting is to put some policies and procedures in place Right. So now, you know, when you think about the church and the ministry what happens is The church is growing There are many different ministries, which means there are other pastors and leaders Who are in charge of different areas of ministries? And they will also need to have money to do their part of the ministry and they will be making decisions, you know, what to buy, where to spend all of those things so Initially, okay, I could make the decisions But now it's a lot of other things happening a lot of other ministries a lot of other things and then on the administrative side also You know, we have to pay rent for this parent for that expense here expense there administratively also. There's so many different things so obviously I can't Get over see every little thing So what must we do? We need to put policies in place and procedures in place policy means This is how we are going to work. These are some guidance on how you make your decisions on spending money and This is the procedure. So they all of us will follow it All of us all the leaders were you know were authorized to or leading ministries spending money on various things will all follow So I'll just share some of the things that we have put in place now How we work You know, definitely for a much larger church or a much larger ministry There will be lots more, you know, a lot more policies lot more procedures We our goal is to try to keep it simple and easy And yet at the same time we want to be very tight meaning we don't Money to be wasted, you know, so we want to keep that freedom and ease of ease to work Easy to work at the same time be careful. Don't let money just go waste, you know, so to balance that So some things. So one is vendor verification. That means in many areas of ministry We have recurring expense Like, okay, if we are going to hire a sound system, we are going to hire LED wall or, you know, certain hiring things which keeps on happening every every week Yeah, Sunday service we're hiring things Some things will happen every month so on and so forth, right? So Our thing is they're going to work with one vendor We don't keep changing vendors But before we choose the vendor, we need to know that we have made the right choice Right because they can be so many people who offer the, you know, there's only people who offer sound system or for LED wall, so many things are there So how do we know we've got the best rates? You know, how do we know that they've made the right choice? So we have vendor verification. That means By as a rule before we, you know, now most of our vendors are all fixed. We're using the same vendors for everything But how did we choose these people? So in the beginning We'll say we'll tell that ministry leader, whoever is responsible, we get at least three quotes You know, at least you talk to three different vendors Get their quotes. You tell them what our requirement is. You get three different quotes. I mean three quotes From three different vendors at least three if you do more, it's fine And then we compare, you know, like Compare what each one is offering. Is it, you know, what makes sense? And then We also have other requirements like we have a vendor verification document They must have a banker so that as they are registered, you know, this money is not being paid to an individual It's, you know, they are people who are paying tax So they must have a banker. They must be registered with the government with the banker. They must give us that Secondly, um Let's forget now. So then they need to, you know, they're there people who have an it It's with income tax Uh, they must have a bank account Because we don't pay cash So our payment will go directly online to the bank account. So we are not giving cash And third, they must read our vendor Agree vendor service agreement and sign it In our vendor service agreement, we have certain standards like You know, no no paying a kick pass like, you know, you it's not like, you know, you give I have to be less surprised and you give me some like some money or this thing None nothing. So we have all those things detailed and they have to sign it So these are requirements. So before we Select our vendor and we decide we're going to work with this vendor for this, you know, service or whatever we need Uh, we follow this procedure And the more the expense the more strict we have to be That because this is going to be a recurring expense, this money is going to be going out every month So we make sure that we choose the best vendor And it's got to be very tight because once you make a selection It's going to be ongoing thing, you know, every month we are using you're paying the vendor and money should not be misuse and so So that vendor verification process we have In the case of So now there are also what we have, uh, uh, you know, where Oh, I'll come to petty cash late So, so this is when the vendors and if it's so even if it's a one-time purchase example, we want to buy Uh Yeah, a speaker sound system. It's a one-time. We're not buying it every month. It's a one-time thing So similar procedure, you know get three ports Okay, first of all, we need to what is our requirement we need You know, this level of sound. Okay, fine Get three ports from three different vendors Compare the cost why we should choose this vendor, you know, like Of this particular product is maybe this product is Better and has you know, so many things. So same procedure even if it's a one-time expense Every post check it I will select one And so this is done by the ministry leader Whoever is responsible spending the money, right? They have to do it And They'll make this like then send it then they will send it for approval. So the next step is Approvals So what we have is if it's an expense less than 5000 rupees It doesn't come to me for approval It goes directly to the Accountant and she will just approve it. So up to 5000 rupees. No need. You know, you just check make sure they're not wasting money And you pay it So, of course, she will ask questions like why are you spending? What is it about? She she has the right to do it If she feels everything is fine. She'll just pay it But anything that's more than 5000 it just has to go through an approval. So right now I am I approve almost everything Some other things I would just refer it to The pastors were in charge of those ministries But usually even they will check they will approve and they will just send it to me to have a final check So generally I see that anything more Beyond 5000 Uh, so the so so the ones that are recurring that are recurring payments. No need to check It's a one-time thing. So it keeps happening. I don't check that but any new purchase Suppose for example, we're buying we're going to buy an audio Audio system example. Okay. Here the audio person is checking. He will make he will check it He will you know get three votes to all that thing. Finally, he will send an email saying, okay I'll check these three votes here are the three votes and I feel we should go with this And this is the reason why we should feel he'll send it to me. Can you approve? Right. So he's done his check. He's done his work. I think he's just sending it to me for approval Most of the time I will just go with their recommendation because I trust them, right? Okay, they will they know this better than me But I will still look at it. I'll see yeah, I said, okay If I have a doubt or if I need some clarification then I'll ask okay Why this or why not that? You know, so I will ask questions if I feel there's a need to So it's not like I close my eyes and approve It's like, you know, I'm trusting their judgment, but I also should have a look at it And then approve it and then then the So our accountant will not pay anything that is not approved strict rule It's not approved You won't pay Right So it has to go through an approval process now The other thing is I'll speak about it when we come to budgeting is When we have events The expense for that event has to be Pudgeted before and pre-approved that also So I come to that separately. So here we just talking about purchases buying things equipment, etc So it goes through the approval process Then the disbursement process meaning Money Payment will be made only against a real in inverse real You know, so the vendor has to send the bill Of course, all of this happens online these days So the vendor says, this is my bill and all the details are there Tax ID number, everything's on the bill. So it's like it's a real bill and with the bank account And then money is paid to them So that's also a strict that she The accountant will not pay without a bill She will not make a payment if there is no, you know, no cash payment It has to go to the bank The person has to have a, you know, a pan number Registered thing. So all those steps and then As a priority, we try to make payment within I think it's two or three working days. So we don't delay So like most organizations will take 30 days to take pain. That's normal At most organizations We said we don't need that. They have the money, we'll pay it. So try and pay within Two or three working days. So as usually as soon as the bill comes in, try and pay There's no need to delay, give them the money. So then our vendors also feel very happy They know that if I send my bill, I'll get my money as quickly No delay Within two or maximum three working days Money should be sent to the vendor. We don't need 30 days So Part of our monthly Expenses our payroll, which is the salary that we pay So we have three categories of People who are working or actually maybe I should say four One is our full-time staff. So they get a fixed salary every month. So all our staff Fill in their time sheet as long as they have worked for 40 hours and everything reported them End of the month, everybody's paid Then we have consultants who are paid by the others So consultants will be paid by the third of the month because They have to submit their time sheets Then the calculation has to be done. So everyone is paid according to a particular hourly rate For their work. So that calculation happens and they are paid And then we have interns Interns are also treated like consultants. So they also have to submit their time sheets And they will be paid again by the third of the month And the fourth category are our Translators These are people who are translating the books at all So they will so that they are treated like other vendors meaning whenever they finish a piece of work They will send their bill and they will pay for their translation work. So these are these things are Then expense claim is when One of our staff and sometimes even our consultants If they pay from their own personal money For an expense for the church that they have incurred sometimes You know, they're they may be outside Maybe it could be Expense for travel. It could be expense for food Or some other purchase expense that they do on behalf of the church Again, the rule is you have to have a bill without a bill Nothing will be paid. You must have a bill put it together. Send the bill send the expense to the accountant And she'll just she'll pay she'll just check everything if it's all okay. She pays Other payments of course are a tax payments which happen online And petty cash cash expense. So this is again a rule that we have We try to avoid cash payments Completely But there are certain expenses certain situations where we pay cash, for example We have what we refer to as daily wage workers laborers laborers These are people who come example of a I think our security guards Uh on who take care of the parking parking lot Actually, all of them are paid online They're all paid through the bank Now everyone's paid through the bank So I'm thinking where we have this daily laborer. So I think See almost everybody we use the bank pay But in the case of where there are some daily workers who don't have a bank account Again, it's very rare, but sometimes it might happen that somebody says, okay, they're coming to work They may be helping move moving things on those second workers And they don't have a bank but then we have to pay them cash So then we again we follow rule They have to sign on a piece of paper And they have to give a copy of their other copies. So we know that this money has gone to this particular person and their sides and usually It is a few only a few thousand projects nothing more than 20,000 in cash So it's a rule it's upper limit Nothing more than 20,000 in cash It's usually, you know 2 or 3,000 rupees If it's a for people doing some labor work But it has to be signed We have to get a copy of the other card. So then That's a procedure we follow for cash payments So just being strict otherwise even even cash little by little money can you know go out and we won't know Okay, 2,000 2,000 2,000 So we have to have these rules Okay, budgeting So here's another area where you know for all different events, if you have maybe it's a conference, maybe it's a seminar a workshop something's happening a mission strip You know hosting something somewhere What we do is The So based on historical data, we tell them you're allowed to spend so much money for this. So example, let's take My youth camp example So a youth camp a youth camp happens Every year. So like this we have several conferences that happen throughout the year and they're happening every year The same things are repeating So what we have is we have an overall church budget, which is based on Last three years of data Now of course things have been disrupted a little bit now because the pandemic came in the middle So we don't have data for the previous two years, but till that time and then what we are restarting to do is Okay, what did we spend for this particular event? previous three years What goes of course every year they'll be the killing trees But we know that to have a conference like this. This is how much we spent So we give our budget to that particular ministry leader Saying you can spend within this for this example youth camp So that means youth camp generally you spend only so much money Right because we know last three years. We have only spent so much So you stay with this little extra maybe 10 more to find within that Then the ministry leader has to do a budget for this Now if it's an event So they have to work along with our events manager Stephen Joseph, so they work together And they come up with the budget for this So the events manager will do the budget for that thing, but you're working with the ministry leader So our youth master will work with Stephen Joseph saying hey, we are expecting You know, maybe 200 new 300 youth Yeah, these are the three days to having the youth camp be You know, this is the place we'd like to go look at it all that they finalize a place then They work out a budget And then the budget is then sent for approval So they will send it together And they have to send it typically three months before at least three months before the events So it shouldn't come three days before they approve them Just three months before everything what all the full Expense for the event of the conference. You have to itemize it. So this is what we're planning to spend. Can you approve? So I will look at this thing and see yeah, I'll usually ask them first Hey, why are we spending this why do we need to we can take that off or what if just some questions if there are any Everything's okay and approve it goes to the accountant She will check again and she might ask some questions. Hey last year. We only spent So much on this why why this year's looks like there's a double Why is the cost gone up? You know, so she can also ask questions and she has historical data. That means she she knows the data from the last three years What means spending so she she will check All okay fine then then we go ahead we approve the budget and Now generally That's how it works We may have we may also so For our conferences and events Doing the budget also helps us decide on the registration fees How much do we ask people to pay to attend that to participate? Because we want people to pay and at the same time, you know How much should we ask so as a rule we say For most almost all our conference have 50 percent that church covers 50 percent must be give it as a registration fee so example If we are planning to spend 200,000 rupees in the total budget is 200. So church will cover 100,000 The remaining 100,000 we need to Get it through registrations How many people are we expecting? Well, how many people attended last year? or last year 100 people So based on that, maybe we'll expect you know, we expect the 100 people to attend then what should they pay 1000 rupees? So that's how we say registration fees It is actually 50 percent of what the actual process And then we say if you know, we really want people to attend right? So we say if you cannot afford that Then you please reach out to us. We like to You know, we can give a discount or we can make the fee Plus we tell people if you want to pay the full amount you're going to pay 2000 Yeah, but the church is giving 50 percent discount The registration fees only 50 percent of the amount if somebody wants to pay the full amount, it's okay We'll say okay full amount is 2000. That's what per head costs And sometimes people do some that people you are sponsor others, right? They say like, okay, I will pay for Three other people and they will pay So that's how we arrive at the registration cost and this people are 50 percent And we leave it open if people want to pay the full amount they want to they need help or if they want to sponsor others and our If people allow, you know, give an offering for a particular event or a conference or In a ministry area, then we allocate that fund towards that Any questions so far Everyone's fine. Yeah, I hope this is not all boring for you, but But this is all that goes into the ministry site Just to take care of the finances properly Handle it properly and make sure that It's being used properly. Okay So let's try to finish this today Let's move forward Um, so we have the overall budget. So the overall budget, like I said, is is based on the last three years of data The ministry will be done Uh, every year we do this and you know, we can plan Um, I actually mentioned about audits Uh, weekly audit monthly semi-annual and annual audits so Every week, like I said Our internal accountant is collecting all the information Extra accountant comes and he also checks everything and he puts it into the system. So that that's like a weekly check If anything is wrong, he will ask questions. So there are two people checking on a weekly basis Again on a monthly basis Same thing I know the Our internal accountant gets everything ready. Okay. This is all the data that's coming all the money that's come in went out The external accountant comes in does everything he generates a report. So it's the external accountant who generates it Right. So that means he's saying I have checked everything that the internal accountant has done Here's the report and the external accountant will send So so then when it comes to me, I have a lot of quick look at it I don't spend too much time, but I quickly look at it and then if any questions I can ask Then once every six months semi-annual We have internal internal accountant external accountant and an external audit Comes check. So that means that person is checking what these two people have done So there's the audit that comes in every six months And the last one is an annual audit reports and audit reports Again, checked by the external auditor Everything is checked. There's a meeting happening Any discussion state to happen happens and then the final signed documents are put up on our church websites So people can go and look at that as well. And then of course we have to submit reports to the government So the financial reports Monthly reports, like I said is it comes to me. I check everything The financial reports are put up on our church website. If you see the priorities that's financials These are the audit statements. Everything is checked. We're happy with this. Then that goes up on the website Open to the congregation So anybody who's interested can go and check They can look at what's what's happening with the church finances and last few thoughts here is What do you do with excess funds? so thank god that you know, we as a church since I think since 2012 And so so let me let me say like this in the beginning I should tell our accountants. Hey, let's try to make sure that our expenses Stay below our I mean don't do not exceed our income and let's try and save at least 200,000 rupees every month Two lives that was in the early days Let's try to at least save that money That's a good So we will check every month. Can we save that money? Keep it aside. You know, keep it aside try not to Spend more so we started like that right So we'll try to save that money Every month try to keep some money aside so that in the future we need to buy something we can do So we started that thing and then I think it was Well, if I'm not mistaken and the reports are there is when we at the end of the year we actually were able to save like 40 lakhs so that is what you would say 4 million 4 million rupees That means we were able to save that much money. That means, okay, we had excess money that we could keep aside at the end of the year so For all the years we kept the collective, you know, so we were able to Of course previous years we were saving every little month little little so we hit that And we said, okay, that's that's good. So then so like that we started, you know, putting then Now the thing is as a religious organization We cannot invest that money in any Any other let me say any risky investments. The only things we are allowed to do is You're allowed to put it in keep it as a fixed deposit in the bank Or of course you can buy some immovable property like buy land or build a building or something of that But you can't take that money and start the business you can't take that money and invest in some other things. You can't do that. This is this is money given for the ministry Even though you have a surplus What do you do? So we Started putting into fixed deposit And then we leave it in the bank But put it in a fixed recurring fixed deposit so it keeps growing And whenever you want to we can take it out and use it but we started putting it there. So Um That's that's the only thing we are allowed to do as a religious organization The only thing we are allowed to do when we have excess funds that is put your excess funds in a fixed deposit with the money So you earn a higher rate of interest And you can take it out Whenever you want there is no risk involved. You're not putting it elsewhere And that's that's all we are allowed to do And I would definitely and Say the same thing like do not Take church money And put it into a risky business. So I have seen Sometimes people take church money and they start a private business. They take church money and they Invest it into something very risky And that money is lost And then it just gives a very bad name To the church the ministry and so on. So you shouldn't do anything like that. Just keep it safe You're putting it in a in a in a fixed deposit. You're earning a higher interest You're making and then you take it out whenever you need it to use it for the work of the ministry um Another that's a note that I'll just say is as a policy As a policy at apc We set Individual ministries will not directly raise funds example We have a lot of ministerial apc music youths Publications bible college all the other so they will not Raise funds on their own We are it is not allowed The reason is We don't want competition Between our own ministries We don't want so look all the money will come to the Church fund from here. We will give to all the ministries. We are doing What we have is we do tell people We have these funds and this is our expect. So once I hear I will send I think I might be sending money mail you know Shortly once say I'll send an email saying these are all the special areas of ministry This is what we are expecting to spend If you want to give you can give so only one email the whole year That represents all the ministries of the church that will be sent to the people We'll be the example example For bible college. This is what we're expecting to spend She wanted to give you give for publications. We're expecting to spend so much money We want to give you give. This is a new ministry. We are starting. We are expecting to spend so much money If you want to give you give that's all One email and the rest of the information will be on our website. So People will generally give to the Church fund general church fund or if they feel they want to give towards the ministry They can give you will allocate But the ministries themselves will not do promotions and raise money and this become full competition Inside the church Yeah, how much money you raised for your ministry how much money so we said no People not so we made that decision a long time ago Individual ministries within the church not allowed to raise funds We will all work from the same Common fund we will allocate what you need. They'll give it to you And you let people know that there are these mail series if they want to give directly They give it to the fund and they say please use it for that So That's it. So that has worked well for us meaning everything is peaceful Nobody's competing with the others. No competition Everybody knows that hey, you need the money money is there But uh, you you you follow the all follow the same policy the same procedure And we will use it according to us last comment i'll make is You know, there as an organization We have to file income tax. We have to We have to pay the money income tax meaning for The salaries we pay We have to deduct the tax at source tds and we have to give it to the government We have to file those things. So all we have to also contribute to the employee Provident fund or the retirement fund. So that means Uh, we have to deduct that money from the salary plus we have to add to it and then we have to give it to the each employees Fund so all those things we have to do which is required by law And we follow those things with the statutory compliance. So that also happens ongoing Monthly month throughout the year Okay So it's time for questions Any questions now on All of this how do we manage the church money and God, please ask your questions possible and someone wants to donate a musical instrument Um, so how was the right way to take it? Or how how do we present if we are requiring a specific model and if They are okay with that and so how is usually if someone wants to not as a cash, but as an instrument? yeah, um so This is I mean, it's it's a good thing that you know when somebody comes forward to say, uh, we want to donate something It's a good thing But we also have to be careful of the motive And I remember once This was some years ago. Some person came and said um, I would like to buy all the buy chairs for the congregation And then they said oh but make me an honorary member of the church And uh things like I said hey, I I didn't we didn't even take it. So sorry No, it's one thing that they wanted to buy chairs for the church But their motivation was I won't come to the church but make me a member of the church honorary member means I'm not attending here But I want to be a member here. So so they're you know, that was their motivation. So I think so Don't you question when somebody offers to give something? It's okay. It's a good thing. But what is the motivation for my general response? Is you know, if you'd like to do that you can just contribute to the church fund Uh, that means you just give whatever amount you are willing to spend You contribute that money to the church fund and You know, if we need for example, if we need that instrument, we'll buy it If you don't need that instrument Is it okay that we use that money for something else? So what's happening is They may think we need a certain instrument, but maybe we don't need it right So they're saying that You just whatever money you want to spend you give it to the church fund Uh, if we need that instrument, we'll buy it If you don't need it, is it okay to buy something else that that we actually need? Right, so I think we can have a conversation say, hey, thank you so much Yeah, you wanted to you want us to want to buy You know a particular instrument for the church um So if you need it, then you can say, yeah, uh, we'd love for you. We'd love to buy it Uh, we'd like, you know, we want to buy this particular kind of instrument Exactly it costs 50 000 rupees. How much would you like to give? They say, oh, I will just think I'm giving 25 000, so that's perfectly fine You just give it to the church fund To give that 25 000 to the church fund In the future when we're ready, we will buy this Equipment, but we actually wanted to spend 50 000 to buy it So that way we're not putting the pressure on them to spend 50 000 And that way we're also not compromising buying something for 25 000 when we don't when we actually wanted to buy for 50 000 And we are And also their name is directly not on that. I mean, we don't tell people so and so what this thing No, we don't tell people that you give in a contribution all goes to the general church fund The church will buy the equipment so nobody can say I bought that thing for the church And we don't want that kind of Because all the other things are also bought the church money, you know, you know, but all the other people gave So what we say is, hey, thank you so much. Please give it to the church fund Give whatever you want to the church fund. We will buy this equipment And we're ready to or We will is it okay if you buy something else? So that's kind of how the approach we take So we So to answer your question, we avoid Somebody buying something directly for the church because they will feel their own And actually all the other things are bought by people for the money people gave so Our response is simply thank you so much You can give it to the church fund and we will buy it as a church We will buy the equipment at the right time or we may buy something else if we actually maybe we don't need a guitar We need a keyboard, you know, we'll buy a keyboard At the next time. I hope I answered a question. I know I talked a lot of things If somebody wants to physically don't need to I mean if they just land up with the speakers, they're all in charge. We can't do anything They don't know That it's a problem so if they just land up with a set of speakers Which we don't need or It doesn't suit a requirement It becomes a problem. How do we handle that switch? So I'm just trying to imagine We don't offend them Yeah, so if they land up in church with a sound system Oh, they actually did that Yeah, so I think see If there is something like that happen that okay, it's it The people are kind and they're hot. They want to do something but just that they bought something which isn't much What we need to use You know, then we'll have to I mean, I don't know we can say that it can be go back and buy the right kind of equipment That we actually need from that same shop Is it possible to exchange? or You know sometimes Some shops may not exchange Then we have stuff, right? Then I guess it's a bit gracious if they couldn't try to use it somewhere Or yeah, that's a difficult situation. I don't know Yeah, so it's always better that they give it give it as cash put it in the offering so then we can buy the What we actually need at the right time you know That way Yeah, I think it's better And so sometimes we may need to buy something a little bit more expensive Because that is what will actually fit Our use and so and we don't want to put that word in on the people, right? So they give it to the church fund and right then Okay Anything else any other questions on church finances? I have a question on tight so We people give type to the church So how does a pastor give a type does he give a type from our type or how does a pastor actually because uh I don't know. I'm just asking it as a plain question How does a pastor give a type from our type? He will give a type, but where he will pay to the church He will give it as offering Yeah, so as a pastor I also get a salary from the church so Uh, I started so till 2014. So I started receiving a salary from church From june 2014. So that's when I like I moved into being pastor here. So before that I was being paid My mind come would come from the business that I was running So I was deciding from whatever I should get a salary from the business I should volunteer in church So then I would give my type from my salary to the church But then from june 2014 I had closed my business and I was fully on and I came on the as a staff to the church So I started getting a salary like everybody else From the church and then I would give my type back to the church Right now when I say I give my type. So you're all giving type not to the church. We're giving it to the law It's right. The type belongs to the law So where you give it's up to you So for me, I just give it back to the church um And uh, and that's it. I mean basically giving it to the law. No, this is I'm giving it to the work of God But that's how it happens. So I get a salary from the church Like a lot of stuff And my type goes back to the church for me. It's I'm giving it to the law Yeah Okay, so as part of the assemblies of God So your church is part of the assemblies of God Actually, but all your you're saying all your local accounting is being done By the church and then you submit that to the assembly of God Local office, which is a good thing Every individual church will have Thank you And So the age the main uh, just trying to understand so the main assemblies of God church office They give every individual church The the IT registration And the bank Or bank Also, they which are eight assemblies of God will give you the odd price letter So with that letter you can open your bank account with their With their IT registration bank registration. So your ribbons operate like that And uh, then you submit the reports back to the assemblies of God So So the auditor's report you submit back to the assembly of God head office They'll find okay, so basically The assemblies of God main office Is taking care of the filing for all the churches under them. That's okay. That's very good. It saves a lot of work because this was So every every what you're saying is every region in the country assemblies of God As their They are registered. So so you so within the state All the church all the assemblies of God churches within karnataka state submit the reports to the main office in karnataka states And that assemblies of God church office Will file it with the the income tax return with the with the governance. So it's working statewide So Okay, so that ends the head office assemblies of God head office also checks The accounts of all the individual practice Even An IT department also checks through the head office. Very good. Very good. It's nice. Nice Yes, that's very good system Very good, I think that's a good system. It's very helpful Yeah For the for so for in in in India For religious organizations if if we have the 12a exemption then we don't pay tax On the contributions income. So no tax. It's tax exempt Uh So that's the benefit but the individual donor does not get any benefits Thanks, and you don't don't have to pay tax on their income The church the organization doesn't have to pay tax on The donations that we get the churches. So that's a benefit Of So when you're under the assemblies of God Any property you buy goes in the name of the assemblies of God And you're saying then you can individual churches cannot form their own entity They're just everything operates on the assemblies Yeah, so, uh, we see pastors and ministers writing books and They earn money through that and the podcast and so many other things they do on this side. So, uh, Should those money they should put Definitely on the ministry or they can take it for their person use how those money they take it because We see so many authors they millions of copies they are selling And Does it goes to a personal account or it goes to the ministry or it should go to the ministry Yeah, I got a question quick answer. So, uh, generally in India, uh, you don't have any famous authors and podcasts and so It's not an issue But I think in the western world. So when you turn up mostly like in the western of the america america on that So there you usually find that these pastors they have two different things. They have a church But they also have a separate ministry in their own name So Things that they do personally like writing books, etc. All that money goes to their their personal ministry that is, you know So example if there is a think about pastor in a abc pastor pastor abc, whatever He's pasting abc church So he gets a salary from there. He does it all but he may also have abc ministries Separate entities separate religious organization So some of the work he does he does it through that so the money goes there Which he has full control over which is separate from the local church So that money, you know, however he uses it nobody knows so Um, you know, is that a good day? I mean, that's the way it happens in the western world Okay, let's close. Thank you everyone for being part of the class Sorry, oh last week was a question Oh, I forgot sorry I Ask me first Okay, so the bring it up again Yeah, we'll bring it up next time Okay. Yeah. Thank you everyone will will dismiss. I think we already got into I'm 11 o'clock hour. Okay. God bless. See you all soon. Thank you