LCMS Convention Proceedings St. Louis, Missouri — 1983, Page 178

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178 RESOLUTIONS

PRESENT WORDING

7.01 General

The Board of Directors shall have the responsi-
bility for providing operating and capital funds for
carrying out the work of the Synod and to that end
provide for a Department of Stewardship and Finan-
cial Support under the board which will promote
stewardship, obtain deferred and special gifts, and
coordinate capital drives for the Synod.

PROPOSED WORDING

7.01 General

The Board of Directors shall have the responsi-
bility for providing operating and capital funds for
carrying out the work of the Synod and to that end
provide for a Department of Stewardship and Finan-
cial Support under the board which will promote
stewardship, obtain deferred and special gifts, and
coordinate capital drives for the Synod. Its work shall
be in accordance with the Biblical principles of
stewardship. To assist the board and the department,
there shall be a Council on Stewardship as provided
for in Bylaw 2.721.

Action: Adopted (5).

(The committee changed one parish pastor to two in 2.721 b.
The resolution was adopted by a standing vote of 438 to 392.)

’

To Declare Directors
of Christian Education Eligible
for Membership in the Synod

RESOLUTION 5-08

Overtures 5-23A—5-24, 5-29, 5-39 (CW, pp. 217—
219, 222)

WHEREAS, Directors of Christian education have
made excellent contributions to the life and work of the
parishes of the Synod; and :

WHEREAS, They have received thorough training for
educational service in the church; therefore be it

Resolved, That the word “teacher” in the Constitu-
tion of the Synod be interpreted to include directors of
Christian education who have been trained and certified
by the Synod; and be it further

Resolved, That such directors of Christian education
be eligible to apply for membership in the Synod; and be
it finally

Resolved, That all noncertified directors of Christian
education be encouraged to seek the certification of the
Synod.

Action: Adopted ( 7).

(The convention declined an amendment to insert “deacon-
esses, lay ministers, parish workers, parish assistants, and
directors of evangelism” throughout following the words
“directors of Christian education.” It also declined a later
amendment to include only deaconesses. A statement that this
action should not be interpreted by deaconesses as a judgment
on their ministry was met with applause to demonstrate the
Synod’s appreciation of the services of deaconesses.)

To Classify Ministers of Religion
RESOLUTION 5-09A

Overtures 5-26, 5-28, 5-30—5-34, 5-38 (CW, pp.
219—222)

A.

Resolved, That the following recommendation of the
Board of Directors be adopted as amended:

To Classify Ministers of Religion
Background

A floor committee had presented to the 1981 conven-
tion the following resolution (Res. 5-08) dealing with the
subject of classifying ministers for purposes of federal
law:

WHEREAS, There is need for clarification of the factors
that qualify pastors and teachers as “ministers of the
church” or similar titles for the purpose of United States
income taxes, social security (FICA and self-employment
taxes), unemployment taxes, and selective service; and

WHEREAS, The regulations of one govermental authority,
the IRS, require that an individual be authorized to carry
out “substantially all of the functions” of the office of the
public pastoral ministry to qualify for such status; and

WHEREAS, The traditional theology of the Synod allows
“substantially all of the functions” of the office of the
public pastoral ministry to be performed by male teachers
under some circumstances, but this is not true of our women
teachers; therefore be it

Resolved, That only those duly ordained pastors and
duly commissioned male teachers who are listed on the
Synod’s official membership rosters shall be regarded by
the Synod as qualifying as “ministers of the Gospel,”
“ministers of religion,” “ministers of the church” or similar
titles for purposes of United States income taxes, social
security (FICA and self-employment taxes), unemployment
taxes, and selective service.

After considerable discussion the convention
resolved to refer the resolution to the Board of Directors
“for study and report at next convention.” :

The Board of Directors decided on a process to
develop a proposal for consideration. During the
development and subsequent process of refinement,
consultations were held with theologians, historians,
legal counsel, executives dealing with our elementary
and secondary schools, constitutionalists, faculty
members of our teachers colleges, District Presidents,
and others.

After the Board of Directors had given tentative
approval to the refined proposal, it was submitted for
evaluation to the Council of Presidents, the Commission |
on Theology and Church Relations, and the Standin
Committee on Worship. [The proposal] . . . received
favorable reactions from these groups... uve

* * *

Resolution re Ministers of Religion ASS
WHEREAS, Christ has established in His church:or
earth the office of the public ministry; and 4g
WHEREAS, Many different functions are involved it!
this office, some preaching, some sacramental, som
counseling, some educational, some evangelistic, som: