Knowledge Center

The Knowledge Center provides access to hundreds of documents including policies,
procedures and a wealth of research on topics such as charitable gifts, expense
reimbursements, board governance, fringe benefits, and much more.
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This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.
3 Questions on Integrity

Few search for wisdom and integrity from God's unfathomable reserves to establish who they are. Franklin Graham, President of Samaritan's Purse and The Billy Graham Evangelistic Association, examines three questions on integrity: Who has integrity? How does one obtain integrity? What does integrity exhibit?

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5 Reflections of an Imperfect Leader

When leaders strive for perfection, they rob their followers and themselves of joy while preventing genuine connections. ECFA President Michael Martin shares insight into how to lead from a place of greater joy and confidence while cultivating the trust of others.

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Accountability for All the Wrong Reasons

A look at two aspects of accountability: submitting to accountability and holding others accountable

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Are You Ready for Your Next Crisis?

Today's cultural landscape is rife with potential landmines for your organization.

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Church Disrupted: How do we respond spiritually in troubled times?

spiritual core—a call to connect with God to discover what he is wanting you to do.

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Do You Need a Consultant or a Pastor?

Independent Sector declared there are 33 principles for good governance and ethical practice. The 52-page reference edition, Principles for Good Governance and Ethical Practice: A Guide for Charities and Foundations, is linked on their website.

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Evaluation of Marketing Programs

Recommends principles and guidelines to consider when evaluating potential marketing programs for a ministry

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God Is First

Wayne Pederson shares valuable reminders to leaders of Christ-centered organizations.  He shares the wonderful quote from A.W. Tozer: “A true and safe leader has no desire to lead but is forced into a position by inward pressure of the Holy Spirit and the press of circumstances.”

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How Healthy Is Your Board?

?Assessing your board’s performance is the first step to improving it.

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How Should Your Church Treat Pastor Book Sales?

The senior pastor of a church has written a book. This intellectual property is owned by the minister. The church does not sell the book, but it does generously promote the book on its website. On the one hand, the church benefits from the brand recognition in connection with the book. On the other hand, the minister benefits by the royalties received from book sales as a result of the church’s promotion. How should this matter be evaluated by the church?

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Is Your Data Secure?

Keeping your congregants' and donors' personal information secure is more than a matter of integrity; it's a legal matter as well.

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Leader Care Resources

Those in leadership roles, particularly ministry leadership, can easily fall into isolation. We believe boards and leadership teams who develop intentional plans for leader care and accountability create environments where leaders can thrive in their relationship with the Lord and others.

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Leadership During Crisis: Guiding the Ship through the Storm

No one could have imagined as we began the new year the challenges we would be facing in our ministries, in our relationships, our finances, and our personal lives caused by the “invisible enemy”—Covid-19.  However, all the news is not bad news. There is a silver lining in the midst of all of the confusion and anxiety in our culture.

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Leadership in Tough Financial Times

Tough financial times generally require tough decisions

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Level 5 Accountability – Developing a Trusted Relationship

There's a lot of confusion surrounding accountability.

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Looking Back, Looking Forward

Looking forward, the current financial crisis and economic downturn could have a very positive effect on Christian organizations.

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Ministry Activities on the Internet

ECFA Advisory Opinion on ministry activities on the Internet

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Modeling Ministry Leadership

Five fundamental opportunities for Christ-centered ministries desiring to model leadership

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Peacemaking: Preserving Staff, Money and Mission

Conflict is a thief. Each year it robs ministries of valuable staff and thousands of dollars in wasted time, turnover, and legal expenses.

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Seven Recent Trends in Leadership Succession

Seven trends in leadership succession

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The Growing Hunger for Authenticity: Let It Fuel Your Ministry’s Mission

In an age of filtered photos and “fake news,” people are desperate for authenticity. Even so-called reality TV is not real (no shocker there!).

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