Under The Steeple

Marie Burrus and Matthew Dillingham launch the inaugural episode of “Under the Steeple,” introducing the podcast’s goal of making church leadership and operations simple for busy ministers. 
They discuss how pastors and church leaders can feel overwhelmed when everything seems important. They emphasize prioritization (important vs. urgent), accepting that some “rubber balls” can be dropped, and delegating without feeling like a failure. 
Matthew stresses that offering clarity (by defining work/volunteer roles, job descriptions, policies, and lines of authority) is a kind of pastoral care.
They warn against a pastor “hero” mindset that leads to burnout and recommend Kelly Kapic’s devotional, “You Were Never Meant to Do It All,” to learn more on this topic.
Resources: “When Everything is Important, Nothing Feels Sustainable” www.virtualexecutivepastor.com/post/when-everything-is-important-nothing-feels-sustainable
The Eisenhower Matrix: https://www.eisenhower.me/eisenhower-matrix/
”You Were Never Meant To Do it All,” by Kelly Kapic 
Bonus Extras1099 Versus W2? https://www.virtualexecutivepastor.com/post/1099-or-w-2-what-churches-need-to-know-especially-for-musicians
King Ranch Casserole Recipe: https://www.southernliving.com/recipes/king-ranch-chicken-casserole
Pear Salad Recipe: https://southernbite.com/southern-pear-salad/

When church numbers don't add up, is it a simple mistake, administrative mismanagement, or actual fraud?
Matthew Dillingham and Marie Burrus dive into the murky waters of church finances, unpacking why "asking for forgiveness instead of permission" doesn't work with the IRS—or your congregation.
From rogue credit cards and missing coffee receipts to the legal boundaries of designated funds, this episode breaks down the essential internal controls every ministry needs to stay transparent, ethical, and out of trouble.
 
In This Episode:
Audits and Financial Reviews: Why churches need a professional audit every three years, an annual financial review in between, and how to build those costs directly into the budget.
Fractional Bookkeeping: How churches can afford professional financial accounting instead of relying on unqualified volunteers and why it matters.
Designated vs. Restricted Funds: The legal line between operational spending and designated giving—and why changing a donor's intent requires a clear paper trail.
The Itemized Receipt Mandate: What the IRS actually requires for meal and travel expense reporting, plus practical ways to enforce receipt policies with staff.
The Transparency Dividend: How financial clarity directly correlates with increased congregational trust and donor giving.

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 

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