
The original issue can be found at: http://www.baptistpress.com/issue-12/23/2019

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Southern Baptist leaders welcome repeal of tax on churches
by Tom Strode & Roy Hayhurst
Date: December 23, 2019 - Monday

WASHINGTON (BP) -- Two Southern Baptist entity heads have greeted the repeal of a two-year-old tax on churches and other nonprofit organizations with gratitude.

President Trump signed into law Dec. 20 a spending bill that includes language rescinding a section of the Tax Cuts and Jobs Act of 2017 that requires houses of worship and other nonprofits to pay a 21 percent tax on such employee benefits as parking and transportation. The Senate approved the legislation that included the repeal Dec. 19 in a bipartisan, 71-23 roll call. The House of Representatives passed the measure also in bipartisan fashion by a 297-120 vote Dec. 17.

If it had not been repealed, the provision -- which took effect Jan. 1, 2018 -- would have cost the charitable sector an estimated $1.7 billion in the next decade, according to opponents of the law. It also would have burdened churches and others with accounting and compliances costs not previously required.

Both the Ethics & Religious Liberty Commission (ERLC) and GuideStone Financial Resources had worked since 2018 as members of coalitions seeking to reverse the tax provision.

ERLC President Russell Moore said in a written statement, “This repeal comes as a welcome relief for millions of Americans, lifting this burden from nonprofits and houses of worship around the country. Churches must never again be seen as untapped sources of government revenue.”

Moore thanked House and Senate leaders, as well as other elected officials, who “worked hard on this issue. And I’m glad to see the President formalize this repeal with his signature.” 

“In these contentious days, finding a bipartisan area of agreement in Congress is worth celebrating.”

GuideStone -- the SBC’s health and financial benefits entity -- “expresses its thanks to the President for signing this important legislation, and to members of the House and Senate who prioritized this legislation for the benefit of all Americans,” President O.S. Hawkins said in a written release. “We are thankful the parking tax has been repealed.”

The ERLC and other coalition allies sent letters in both November 2018 and March 2019 urging repeal of the tax on churches and other nonprofits. The ERLC continued working for repeal as the end of the year neared.

As members of the Church Alliance, GuideStone and other organizations commented publicly against the tax twice in 2018 and once this year, noting their “fundamental opposition to the taxation of churches and church-related ministries.”

Two Southern Baptist members of Congress – Sen. James Lankford, R-Okla., and Rep. Mark Walker, R-N.C. – helped lead the effort to repeal the tax provision. Lankford reintroduced the Lessening Impediments From Taxes (LIFT) for Charities Act in February of this year, while Walker reintroduced his companion bill in March.

The House voted 220-183 last December to rescind the tax on nonprofits, but the Senate did not have the votes to approve the measure.

In June of this year, the House Ways and Means Committee approved repeal of the tax.

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Shawn Parker named Mississippi Baptist executive director
by William H. Perkins Jr.
Date: December 23, 2019 - Monday



JACKSON, Miss. (BP) -- Shawn Parker, pastor of First Baptist Church, Columbus, Miss., was unanimously called on Dec. 19 by the Mississippi Baptist Convention Board (MBCB) to succeed longtime Executive Director-Treasurer Jim Futral, who will formally retire at the end of February after more than 21 years of service.

“We believe he is the Lord’s man. We believe he is a relational leader who knows how to cast a vision,” said Bobby Kirk, Chairman of the search committee and member of Roundaway Baptist Church, Doddsville, Miss., in his presentation to the MBCB executive committee earlier in the day.

After 11 months of meetings, the search committee voted unanimously to recommend Parker’s nomination to the executive committee, according to Kirk. The executive committee voted unanimously to send Parker’s nomination to the full board.

Parker, age 50, was born in Booneville, Miss., and raised by Christian parents in Michie, Tenn., about 12 miles northeast of Corinth, Miss. He was baptized at First Baptist Church, Michie, at the age of 10, and felt the call to pastoral ministry at the age of 16.

He received a Bachelor of Arts degree with a religion major from Union University in Jackson Tenn., in 1991. He holds both a Master of Divinity with languages degree (1995) and a Doctor of Philosophy in Old Testament and Hebrew degree (2000) from New Orleans Baptist Theological Seminary.

“My philosophy of ministry is based on an understanding of the overarching purpose of the church. The biblical material emphasizes a three-fold purpose of the church: to exalt God, to equip believers for discipleship, and to evangelize the world,” Parker enumerated in written remarks to the search committee.

“Above all, the Christian leader should be a person of spiritual discipline who is faithful in prayer, diligent in study, intentional in evangelism, and mature in character. When a Christian leader is faithful in these ways, God will honor his work,” he wrote.

Prior to his call to First Baptist Church, Columbus, in 2003, Parker served as senior pastor of Metairie Baptist Church in Metairie, La. (2001-2003); pastor of Lakeview Baptist Church, New Orleans (1993-2001); and pastor of Oak Grove Baptist Church, Milan, Tenn. (1990-1991).
He has served on the Mississippi Baptist Convention Board (2008-2014) and the board’s executive committee, as well as the Mississippi Baptist Convention’s resolutions committee (2017) and nominating committee (2019).

He also served as a member of Golden Triangle Baptist Association’s Executive Leadership Team (2004-2007) while in Columbus, and on the Louisiana Baptist Convention Executive Board (1996-2002). He was moderator for Greater New Orleans Baptist Association (1999-2001) and president of the New Orleans Baptist Association Pastors’ Conference (1995-1996). He served on the adjunct faculty of New Orleans Baptist Theological Seminary from 2000-2003, and then again since 2011.

Parker’s interdenominational ministry involvement includes executive board memberships for both Global Maritime Ministries in New Orleans (1994-2003) and Greater New Orleans Federation of Churches (1994-2003).

“While there were so many things &#91;the search committee members&#93; were looking for” said Jim Futral, “one of the things all of them sought was someone who it became clear that God had led them to, and led him to the work. Shawn Parker is that man.

“This long-time Mississippi pastor is a gifted servant of the Lord. He has the giftedness and the experience and the enormous shepherd’s heart that will enable him to carry out the task of leading this great state. The future is bright, and Parker deserves our support and love and encouragement as he moves from the pastorate into this much larger role of caring for the Lord’s church and the mission that He has given to us.”

Parker has been married for more than 29 years to wife Elizabeth, a native of Clarksville, Tenn., whom he met while attending Union University. They have two children: Ana Elisabeth, 22, a nurse in Columbus, and Nathaniel Nowell, 20, a student at Mississippi College in Clinton, Miss.

Parker will begin his duties as Executive Director-Treasurer Elect on Jan. 13 and will become Executive Director-Treasurer on March 1, upon Futral’s retirement.

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EDITORIAL: El Regalo Más Grande 
by Por Mike Gonzales
Date: December 23, 2019 - Monday

GRAPEVINE, Texas (BP) -- El regalo más grande que Dios ha dado fue de mandar a Su Hijo unigénito, quién es el Salvador del mundo. El único requisito para recibir esta salvación es creer en Él por fe y recibir este gran regalo de Dios en nuestros corazones.  Sin Cristo somos condenados eternamente.

"Porque de tal manera amó Dios al mundo, que ha dado a su Hijo unigénito, para que todo aquel que en él cree, no se pierda, mas tenga vida eterna. Porque no envió Dios a su Hijo para condenar al mundo, sino para que el mundo sea salvo por él. El que cree, no es condenado: pero el que no cree, ya ha sido condenado, porque no ha creído en el nombre del unigénito Hijo de Dios. Y esta es la condenación: que la luz vino al mundo, y los hombres amaron más las tinieblas que la luz, porque sus obras eran malas. Porque todo aquel que hace lo malo, aborrece la luz y no viene a la luz, para que sus obras no sean reprendidas. Mas el que practica la verdad viene a la luz, para que sea manifiesta que sus obras son hechas de Dios." (Juan 3:16-21)
La venida de Cristo marco una nueva era y afectó toda la historia del mundo y la humanidad.  Su venida inspiró la pintura artística mundial. Pintores de todas las épocas han dejado obras majestuosas sobre Su vida.  El amor de Cristo motivó la escultura y la música de todas los tiempos. La influencia de este Hijo unigénito al mundo ha sido tan impactante que más libros han sido escritos sobre Él que todos los reyes que han gobernado sobre la tierra. La Biblia sigue siendo el libro más comprado de todas las edades. ¿Quién es este Hijo unigénito que Dios mandó?  
-- Cristo es sobrenatural. Su comienzo fue establecido cuando Adán y Eva pecaron. Dios puso en marcha la avenida de salvación. 
"Y pondré enemistad entre ti y la mujer, y entre tu simiente y la simiente suya; ésta te herirá en la cabeza, y tú le herirás en el calcañar." (Génesis 3:15)
-- Su llegada fue un milagro porque Jesús nació de una virgen y estableció Su Majestad y Poderío sobre esta tierra.
"Y dará a luz un hijo, y llamarás su nombre JESÚS, porque él salvará a su pueblo de sus pecados." (Mateo 1:21)
"Porque un niño nos es nacido, hijo nos es dado, y el principado sobre su hombro; y se llamará su nombre Admirable, Consejero, Dios Fuerte, Padre Eterno, Principado de Paz." (Isaías 9:6)
-- Cristo siendo humano y siendo divino nunca pecó cuando estaba en este mundo. Él ha sido Él único ser humano y personaje de toda la historia de la humanidad que vivió sin pecado. 
"Porque no tenemos un sumo sacerdote que no pueda compadecerse de nuestras debilidades, sino uno que fue tentado en todo según nuestra semejanza, pero sin pecado." (Hebreos 4:15)
Sin embargo, Cristo viviendo una vida sin pecado se hizo pecado por nosotros y tomó nuestro lugar en la cruz, para salvarnos de nuestro pecado. 
"Al que no conoció pecado, por nosotros lo hizo pecado, para que nosotros fuésemos hechos justicia de Dios en él." (2 Corintios 5:21)
-- Dios nos ha dado Su Hijo que es nuestro Salvador todo suficiente.  Si recibimos este regalo de Dios; es decir si recibimos a Cristo en nuestros corazones, Él borra los pecados de nuestro pasado. Así proclama la Palabra de Dios que Cristo perdona todos nuestros pecados y transgresiones que hemos hecho en el pasado. El creyente debe vivir sometido al Señorío de Cristo y enfocado en agradarle solamente a Él por el sacrificio que Él hizo en la cruz por cada uno de nosotros. 
"Con Cristo estoy juntamente crucificado, y ya no vivo yo, mas vive Cristo en mí; y lo que ahora vivo en la carne, lo vivo en la fe del Hijo de Dios, el cual me amó y se entregó a sí mismo por mí." (Gálatas 2:20)
-- Y por fin en Cristo nuestro futuro ya está seguro porque al aceptar a Cristo como Salvador y Señor de nuestras vidas tenemos una morada celestial cuando la muerte llegue a nuestras vidas.
"No se turbe vuestro corazón; creéis en Dios, creed también en mí. En la casa de mi Padre muchas moradas hay; si así no fuera, yo os lo hubiera dicho; voy, pues, a preparar lugar para vosotros." (Juan 14:1-2)
Verdaderamente Dios nos ha dado un regalo maravilloso y perfecto cuando mandó a Su Hijo unigénito a este mundo.
¡Comparta las buenas nuevas de Cristo con alguien hoy!


