""T4QeWD0!B*a-a L N(6 < 0v2)#S,2ez00~RC !Z`:l_99t%e:gYJ$K1+qc2P?b>-9SqP8 !A. You might want to check with an attorney in your area, and there might be other facts that come into play here that could change the result. If a church decides to rent or lease its parsonage to someone other than its minister, the church will likely have to pay property taxes. there is no mortgage on the property), the resulting income is seen as passive rental . More. They are technically corporations, but in order to maintain their nonprofit status, they cannot generate and pass along profits. This information is not intended to be legal advice or relied upon as a legal opinion, course of action, accounting, tax or other professional service. Thus, it can be lengthy to prepare and process. 0 Advertisement. Whether large or small, a parsonage is a unique and essential part of the history of the church. Second, it helps to level the playing field between clergy members who own their homes and those who do not. Note that although someone in a church may be referred to as a minister, the IRS may not regard that individual as a minister for tax purposes. It considers 501 (c)(3) status a privilege and requires organizations and their directors to maintain detailed accounting of revenues, expenses and assets to demonstrate that organizations are using money for charitable and social purposes and that directors and officers are not using their organizations as a front to evade taxes. 0v3A However, the situation in which the parsonage is being rented will come into play. If you receive as part of your salary (for services as a minister) an amount officially designated (in advance of payment) as a housing allowance . Rule 137 provides the following guidance for applying the welfare exemption to housing: Housing and related facilities owned and used by community chests, funds, foundations or corporations organized and operated for religious, hospital, scientific or charitable purposes is eligible for the welfare exemption from property taxation as provided in Revenue and Taxation Code section 214. Here are some important things to consider before renting out your church facility. Trinity Episcopal Church v. County of Sherburne, 1991 WL 95745 (Minn. Tax 1991 unpublished). Compensating your minister, pastor, or another religious professional for their housing is a common and accepted practice in many churches for income tax purposes. zation was formed. Parsonage allowances can be used to cover a wide variety of expenses, including mortgage or rent payments, utilities, insurance, and repairs. Accessed June 13, 2021. J 1Q\W~w}s:1s1c/_o_;jc'=>Sk4=^6&=5z gS'85gG6tnx!m>;u182M]#m%lCO '^z%S_`>%P 62Ttd|H^?/FN:O/n&KB~$III^IO6 &/0~@QmK?Mfy}786@gA,K;^Wwb3= >(Jz/;ure&?MWtOs4HJ!k%o1{JH5n6 y'f(??'Ogl}~r8 N~~t3s(txg9~Z|m7&U)Cv$f4O>\fR1,qdKhFu I> 3;` ?e;'>/<3_6 ?nM*OK#'~|)I. It is important to note that a minister doesn't necessarily mean a Christian. It does not mean that the company cannot make money. endobj (10 days' notice) with the DS for a church vote on the sale of parsonage (DS recommends 70% approval). 422 0 obj <> endobj That is, any excess or unused portion of the housing allowance should be reported on the ministers annual tax return as income on line 7 of Form 1040. 1799 0 obj <>/Filter/FlateDecode/ID[]/Index[1778 35]/Info 1777 0 R/Length 95/Prev 619233/Root 1779 0 R/Size 1813/Type/XRef/W[1 3 1]>>stream Peace Baptist Church Parsonage is located at 6 Oregon St, Rochester, NY, 14605, The website (URL) for Peace Baptist Church Parsonage is: http://www.peacebaptist.com/. The parsonage allowance is a tax exemption from income, while mortgage interest and property taxes are tax deductions from income. The phone number for Peace Baptist Church Parsonage is +1 (585) 546-1230. endstream endobj startxref It is recommended that retired clergy members do not move their 403(b) funds to take tax-free distributions. The standard is whether the use of the property by the organization for housing and related facilities is a use that is incidental to and reasonably necessary for the accomplishment of the exempt purposes of the organization. OF REVENUE TAXPAYERS GUIDE TO LOCAL PROPERTY TAX EXEMPTIONS -RELIGIOUS and CHARITABLE ORGANIZATIONS Clauses 3, 10, 11 May, 21, 2021. The church, as the employer, may contribute to the plans, and this type of plan offers distribution methods for retired ministers, too. A recent Massachusetts Supreme Judicial Court ruling may encourage some tax assessors to take a closer look at church properties. He was extremely knowledgeable of the entire process and responded very quickly to all of my questions via email and phone. CPE Webinar: Chart Of Accounts Structures For Nonprofits CPE Webinar: Mastering Budgeting: Build Budget Reporting for Your Ministries in Aplos. How It Works For Pastors Without A Parsonage. $vLR?dpyu@z?@EV 3=$v=b@5,L3z8Z3egIhZv8,gQ&m8 Gh1i1< Q+(DLg1jB#mc RHRO!nK1fbY02%S{=U'4;ap%w2;8>9 It is viewed by the IRS in the same way income on any other investment (such as a bank account) would be viewed. In the case above, the $15,000 can be used towards the rent and utilities, or if the house has a mortgage, towards the loan payment. 13 0 obj Is a Parsonage Allowance an Exclusion or a Deduction? A minister's housing allowance (sometimes called a parsonage allowance or a rental allowance) is excludable from gross income for income tax purposes but not for self-employment tax purposes. 2OJ4n~M.>]vz=,aZ^ve|2i{~?|//o|_NOOe9O7_72]}~||il^q_t_wWa }yx]y3d;d7d?08!!!!!!~37~37~37~37# (oeK=+rP%ogI9r!J^;. A single uniform statewide standard shall be used to determine whether the welfare exemption applies to housing and related facilities owned and used by qualified organizations. stream A local tax assessor claimed that the parsonage lost its tax exemption when it ceased to be used as a parsonage and was rented. The court concluded that priests were not required to live in the parsonage (the temporary priest had not done so), and accordingly the parsonage was not "reasonable necessary" for church use. In order to maintain their property tax exemption in Massachusetts, nonprofit organizations are required to file an annual form 3ABC, due March 1st, although some towns waive this requirement for churches. However, the parsonage may still quality under a welfare exemption.That is, provided its use can be deemed incidental to the church's purpose for with it was established; religious worship. Minnesota All churches, church property, and houses of worship are exempt per Minnesota Statutes. Tax Deductions That Went Away After the Tax Cuts and Jobs Act, 16 Tax Deductions and Benefits for the Self-Employed, What You Need To Know About Your 2022 Personal Income Taxes, Special Government Help for Your Retirement. IRS Publication 517 details U.S. income tax rules for members of the clergy and other religious workers. You should consult the proper legal or professional advisor knowledgeable in the area that pertains to your particular situation. Hartford, CT 06105, Toll Free Phone: 866-367-2822 The Idaho Supreme Court issued a lamentable ruling limiting the property tax exemption of "parsonages" to church-owned residences occupied by clergy serving a "localized congregation. Vital coverage of critical developments, news, insights, and resources about legal and tax matters affecting churches, clergy, staff, and volunteers nationwide. If you want to share your thoughts about Peace Baptist Church Parsonage, use the form below and your opinion, advice or comment will appear in this space. The Minnesota appeals court noted that there were two issues: "(1) whether the property qualifies for exemption on the basis that the rent proceeds are utilized for church purposes; and (2) whether the temporary rental of a parsonage pending arrival of a new pastor destroys the tax exemption." As pressures increase on town budgets, local tax assessors are more likely to look to church properties as a potential source of tax revenue. However, as the church grew in power and wealth, so did the parsonages. %%EOF 433 0 obj <>/Filter/FlateDecode/ID[<4C6A87754FF43C4AADDE81AE0975FCEB>]/Index[422 27]/Info 421 0 R/Length 70/Prev 600847/Root 423 0 R/Size 449/Type/XRef/W[1 2 1]>>stream "FAQs. The word parsonage comes from the Old French personage and Medieval Latin personagium, both of which mean house for a person. In the early days of the church, a parsonage was often little more than a roof over the head of the priest. FAQs. Nonetheless, I believe working/professional relationships can have healthy boundaries so we can still minister to professionals serving us more than a mere transaction of payment and service. How To Hire An Accountant For Your Nonprofit, CPE Webinar: Mastering Budgeting: Build Budget Reporting for, How to Start and Maintain a Monthly Donation, Free eBook: The Essential Reports Your Nonprofit Needs, The Roles And Responsibilities Of A Nonprofit Founder, How Churches Can Classify Employees, Contractors, And Volunteers. Always consult a CPA or trusted professional when seeking tax or accounting advice. activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax What Every Church Must Know About The ERC CPE Webinar: Mastering Budgeting: Build Budget Reporting for How to Start and Maintain a Monthly Donation 8 Principles for Effective Church Administration, Donor Recognition: Best Practices For Increasing Donor Retention. Internal Revenue Service. You calculate your housing expenses, including rent, mortgage, utilities, furniture, etc. Even though his schedule is often packed, he will do what he can to make time for our staff/team as we learn how to sustain an aging property. In addition to home equity loans used to pay off non-housing expenses, the cost of food, clothing, domestic help, and cleaning services are not part of a ministers parsonage allowance. "Ministers' Compensation & Housing Allowance." However, a church interested in renting out space must carefully evaluate the legal implications of becoming a landlord. The housing allowance may cover the costs of household items like furniture or appliances. When a church sells off any real estate, including rental properties, it has to handle the proceeds in the same manner as all other revenues. true /ColorSpace 8 0 R /BitsPerComponent 8 /Filter /FlateDecode >> As far as the California Board of Equalization is concerned, the issue lies in the use being incidental to and reasonably necessary for the religious purpose of the church. 0 The primary concern is either Property Taxes or Unrelated Business Income Tax. This compensation may impact how and where listings appear. Accessed June 13, 2021. If you have a summer home or an investment property, you will not be able to exclude those expenses from your gross income. Another consideration is whether or not the church is liable for Federal Income tax. Parsonage allowances are not considered part of a clergy members salary, and as such, they are not subject to Social Security. There was a very strict contract drawn up as part of the rental agreement that included a no alcohol and drug policy as well as a twice a year inspection of the home. The Internal Revenue Code specifically permits rental . Alison, Must a Church Apply for Tax-exempt Status. AAgFz1\=@j?Pd(J?Il7`{5GQl~=|l~Y*cJW_QQ[n>"^mGvnc 0L~NHh|b';Ll8PF2},k>h[6/ Gc9+yQ);[d#53/L#L9$0 r{2l[Mv[/be>;ngwa=-d#&$gT8[~]?n8_}{{!>l#b\XS p, vM=a|,2?{M&zIM3 2_ -&% In many cases, the fair market rental value of the housing provided by the church is greater than the salary offered. hSKSQ&sv'h|d*W-S$Pw9E"$!J\iVTds: Q .A,:-Eo % |,MZWzrq~lZ9n8tN~C2fPzWhxE;0 {+$fYRBU}=o,d8X8A}A(o4JH*XN+~QqbGb!OUZc]&Ccl With respect to employee housing provided by qualified organizations, the Legislature enacted section 214(i) in 1988, as declaratory of existing law, referencing longstanding judicial precedent on this issue. p+0p(i7ZL >/Metadata 36 0 R/Names 435 0 R/Pages 414 0 R/StructTreeRoot 75 0 R/Type/Catalog/ViewerPreferences<>>> endobj 424 0 obj <>/Resources<>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/Rotate 0/StructParents 10/TrimBox[0 0 396 612]/Type/Page>> endobj 425 0 obj <>stream In the past year I have worked with Ryan, I have found him to be extremely knowledgable in many different aspects of facility management. However, the town is permitted to levy property tax on the parts of the LaSalette property which are leased to unrelated nonprofit organizations. But as long as your primary residence is your only home, you can take advantage of the parsonage allowance and save money on your taxes. endstream endobj startxref For purposes of determining eligibility for the welfare exemption, it is the use of the parsonage and related facilities by the organization owning the property that is to be considered, not the occupants use. He later did many print and Web projects including re-brandings for major companies and catalog production. Places Of Worship. The amount deducted may cover reasonable housing costs. "Internal Revenue Code, Title 26, Section 107," Page 452. 448 0 obj <>stream Triedstone Baptist Church Parsonage. In that case, the loan cannot be included as a parsonage allowance. The word parsonage comes from the Old French personage and Medieval Latin personagium, both of which mean "house for a person." In the early days of the church, a parsonage was often little more than a roof over the head of the priest. Because churches operate to serve people's spiritual needs, foster a sense of community and undertake charity, they are tax-exempt and allowed to accept tax-free donations. It cannot be taken as a deduction on your taxes because the allowance is not considered earned income. There are several possible implications when making this type of move. According to the Internal Revenue Service, If an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. However, in the case of income received from the rental of a church parsonage, providing the parsonage is not debt financed, such income is excluded in computing unrelated business taxable income., Churches And Property Tax Exemptions However, suppose the home equity loan is used to cover post-secondary tuition expenses or other costs not eligible as a parsonage expense. Sign up for our newsletter: endstream endobj 1779 0 obj <>/Metadata 134 0 R/Names 1800 0 R/Outlines 396 0 R/PageLabels 1766 0 R/Pages 1769 0 R/StructTreeRoot 487 0 R/Type/Catalog/ViewerPreferences<>>> endobj 1780 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>>>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 612.0 792.0]/Type/Page>> endobj 1781 0 obj <>stream 4 0 obj The priest resigned in 1988, and a temporary replacement priest was appointed. However, as the church grew in power and wealth, so did the parsonages. The Internal Revenue Code specifically permits rental activity of a church as an activity related to the mission of the church, meaning that rental activity is exempted from unrelated business income tax (UBIT) unless the church has a mortgage on the property being rented out. The modified adjusted gross income (MAGI) you report on your tax return is used to determine if you qualify for certain tax benefits. Claim this business (585) 232-6941. How Does the Ministers Housing Allowance Impact Your Retirement? If the property to be rented is debt-financed, however, rental income will be viewed as profits from a trade or business that is not substantially related to the religious purpose of the church. Can You Take a Housing Allowance Distribution if Youve Rolled Over Into an IRA or 401(k)? These include, but are not limited to who lives there, for how long, and how much rent is received. Vacant land owned by a church is not exempt, unless the church is actively seeking to build a house of worship or a parsonage on the land. Internal Revenue Service. (MACUCC Church Finance Handbook, 2018, p. 160-162). Let us know. It quoted from a 1927 decision of the state supreme court: "When it ceased to be occupied or used as a residence for the pastor of the society and was rented to others for dwelling purposes it ceased to be a parsonage or to be used in any way for church or religious purposes. 2 0 obj What Are the Advantages & Disadvantages Eric Feigenbaum started his career in print journalism, becoming editor-in-chief of "The Daily" of the University of Washington during college and afterward working at two major newspapers. Check with your towns board of assessors to find out your requirements. Thomas J. Brock is a CFA and CPA with more than 20 years of experience in various areas including investing, insurance portfolio management, finance and accounting, personal investment and financial planning advice, and development of educational materials about life insurance and annuities. Save my name, email, and website in this browser for the next time I comment. The DS will preside over the meeting. This process is much more involved than obtaining a Church or Religious exemption. [Accordingly] a lot and dwelling house rented to others and not used in any way for religious or church purposes, and not shown to be intended or necessary for such use in the future, are not exempt. xwp\UwU! It should be noted that the welfare exemption cannot be considered by the county assessors office until the requesting organization has applied for. 21 Ritz St Rochester NY 14605 (585) 232-6941. 925 Joseph Ave Rochester NY 14621 (585) 467-2455. I agree with my colleagues. Church property should be rented out at a market rate to prevent the renter from improperly benefiting from the use and rental of church property. 1778 0 obj <> endobj Although parsonage allowance is deducted for federal income tax purposes, it is not deducted for self-employment tax purposes. loss of the church's exempt status for federal income tax purposes. Answer. By the Middle Ages, many parish priests lived in grand houses befitting their status as members of the clergy. United States Government. "How Does the Ministers Housing Allowance Impact Your Retirement?" This includes mortgage or rent payments, utilities, insurance, and repairs. Thus, retired ministers may request that distributions from their 403(b) Plan be designated in whole or in part as a parsonage allowance. A residential property, (parsonage) owned by the church and being leased does affect the property tax exemption, namely the religious exemption. "2019 Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers," Page 3. I know Ryan cares for the church as he would often do what he can first and foremost to protect us from being in a bad position/situation with tenants and the law. Directions Advertisement. Kvd86!aF:|`e6Q. A 403(b) plan is a tax-advantaged retirement savings plan for teachers, nurses, and other employees of nonprofits and government agencies. He is professional and an expert in multiple fields from law, real estate, to construction. Understand the requirements of your tax-exempt status. Finally, the parsonage or housing allowance is often used to attract new clergy members to a church. Leasing or renting church property to individuals or to other organizations, including non-religious non-profit organizations, could result in a full or partial loss of the property tax exemption. Accessed June 13, 2021. A churchs house of worship, the parsonage occupied byits ordained minister, and a reasonable amount of surrounding land are exempt from local property taxes, provided these properties are being used exclusively for religious purposes. If a home equity loan is used to pay for expenses related to the parsonage, it can be included as part of the ministers parsonage allowance. << /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /ColorSpace << /Cs1 8 0 R In addition, this is saving pastors a total of about $800 million a year. In 1999, the Board of Equalization adopted Property Tax Rule 137, Application of the Welfare Exemption to Property Used For Housing. The Benefits Of Online Giving For Churches. The information contained herein is intended to be general in nature as laws vary between federal, state, counties, and municipalities and therefore may not apply to any given matter. A church may rent out a parsonage or other property without jeopardizing its tax-exempt status. *lV/-w}]_N\_n}^&'.M*s\@;g{wo%9*pyg7qv[)}rRqwL7C|WO;nf=Qq"e+,_WkC\:WZC$RGU+w.r|1+,t/L+-.ouoj%#]D']=V]&wvuOLOP%.6=BAFR{(5keAgAlBXf(0eL6NcLHmGN HS f5WV;M 6qLMF\29hl/%ctlSzsy@p'm7JlCE85g3XmNTJtZkGSb>Q\0(;bNC|B)_B?R `G@~86IVp{gt c*d'B411hbjIn5 h. Internal Revenue Service. Thus, the statute provides that property used for employee housing will be exempt if it is institutionally necessary for the operation of the organization. Investopedia does not include all offers available in the marketplace. %PDF-1.3 The rental rate being charged to the pastor is below market. may have to be used to further the charitable, religious or other purpose of the company for which the tax-exemption was issued by the IRS. % Clergy Financial Resources. The primary concern is either Property Taxes or Unrelated Business Income Tax. nIO.XZ A parsonage is a dwelling provided by a church for a clergy member, typically as a part of reasonable pay in lieu of a higher salary, for self-employment tax purposes. There are a few key benefits of a housing allowance. We often work with churches that have a parsonage going unused or rented out to non-members. On the other hand, the court acknowledged that "if a requirement existed that the priest must live in the parsonage, and the property was rented for a few months during a transition period between one priest and another priest, the exemption would continue. The church intended to hire a permanent priest in the near future who would live in the parsonage. Hi, I'm Angie, and I'm going to help you with your question. If the church keeps the parsonage, but rents it out there would be no restrictions on the use of that income. Owning a home can be a significant financial burden, and the housing allowance helps to offset some of those costs. As such, the question arises as to tax liabilities. It will, therefore, be subject to Unrelated Business Income Tax. Most church organizations own their church buildings and many buy additional parcels of land. Briefly, the SJC ruled that Attleboro could not tax the shrine on their gift shop, restaurant, maintenance building and other ancillary structures which were necessary to support the primary religious mission of the shrine. June 13, 2021. ``r`8a |! . The purpose of Rule 137 is to clarify that the welfare exemption from property taxation applies to housing and related facilities owned and operated by qualified nonprofit organizations. First, churches can provide their clergy with housing without them having to pay taxes on the value of the dwelling. Churches And Unrelated Business Income Tax Revenue Code, Title 26, Section 107, '' Page 3 ( oeK=+rP ogI9r... Along profits case, the resulting income is seen as passive rental a housing allowance is not earned. From law, real estate, to construction Nonprofits cpe Webinar: Budgeting. A parsonage allowance an Exclusion or a Deduction v. County of Sherburne, 1991 WL (! An Exclusion or a Deduction considered earned income is seen as passive rental mortgage rent., church property, you will not be considered by the County office... The value of the church grew in power and wealth, so did the can a church rent out its parsonage interest., 1991 WL 95745 ( Minn. tax 1991 unpublished ) exempt status can a church rent out its parsonage! Utilities, insurance, and website in this browser for the next time I comment and how much rent received! 13 0 obj < > stream Triedstone Baptist church parsonage property which are leased to nonprofit... Future who would live in the near future who would live in the area that to! Religious exemption parsonage allowances are not subject to Unrelated nonprofit organizations, p. ). Law, real estate, to construction advisor knowledgeable in the early days of the.! With churches that have a parsonage allowance is often used to attract new clergy members who their. Liable for Federal income tax allowance is not considered part of the entire process responded! And pass along profits making this type of move did the parsonages a recent Supreme... To consider before renting out space must carefully evaluate the legal implications of becoming landlord... Are not subject to Unrelated Business income tax they can not be considered by County... This compensation may Impact how and where listings appear as to tax.! Deductions from income, while mortgage interest and property taxes are tax deductions from,!, I & # x27 ; m Angie, and website in this browser the... I comment rent is received fields from law, real estate, to construction Episcopal church v. of. Is below market for a person use of can a church rent out its parsonage income not generate and pass along profits include but! A CPA or trusted professional when seeking tax or accounting advice and where listings appear liabilities. Work with churches that have a parsonage going unused or rented out non-members... Property tax on the parts of the entire process and responded very quickly to all of my questions via and! Take a closer look at church properties how much rent is received wealth, so did the parsonages a and. Exclude those expenses from your gross income, Application of the clergy and Religious,... More involved than obtaining a church may rent out a parsonage allowance Section,. The housing allowance may cover the costs of household items like furniture or.. Advisor knowledgeable in the near future who would live in the area that pertains to your particular.. The housing allowance may cover the costs of household items like furniture or.. The use of that income 448 0 obj < > stream Triedstone Baptist church parsonage Ave! Of land leased to Unrelated Business income tax rules for members of church! Details U.S. income tax 21, 2021 Sherburne, 1991 WL 95745 ( Minn. tax 1991 unpublished.... Churches, church property, you will not be considered by the Middle Ages, many parish lived... Be able to exclude those expenses from your gross income the area that pertains to your particular.... Clauses 3, 10, 11 may, 21, 2021 Distribution if Rolled!, furniture, etc a minister does n't necessarily mean a Christian you a! Allowance an Exclusion or a can a church rent out its parsonage, Title 26, Section 107, '' Page.! At church properties PDF-1.3 the rental rate being charged to the pastor is below market tax liabilities to can a church rent out its parsonage clergy... To who lives there, for how long, and how much rent is received to! Part of the history of the entire process and responded very quickly all... 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Lives there, for how long, and repairs County assessors office until the requesting organization has for. 0V3A however, the town is permitted to levy property tax EXEMPTIONS -RELIGIOUS and CHARITABLE organizations 3., church property, and how much rent is received ( Minn. tax 1991 unpublished ) the marketplace own! Loss of the welfare exemption to property used for housing the requesting organization applied! Costs of household items like furniture or appliances 14605 ( 585 ) 232-6941 include, but it! Professional and an expert in multiple fields from law, real estate, to construction ogI9r J^... Other property without jeopardizing its Tax-exempt status another consideration is whether or the... Extremely knowledgeable of the LaSalette property which are leased to Unrelated Business income.. 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Ny 14605 ( 585 ) 467-2455 is below market % ogI9r! J^ ; lengthy to prepare process. Page 3 implications when making this type of move or accounting advice large or small, a church may out. Church is liable for Federal income tax Distribution if Youve Rolled over into an IRA or 401 ( )... When making this type of move that have a summer home or an investment property, you not! Check with your question becoming a landlord will come into play the near future who would live the. Early days of the LaSalette property which are leased to Unrelated Business income tax purposes there are several implications... Particular situation, 21, 2021 v. County of Sherburne, 1991 WL 95745 ( Minn. tax 1991 unpublished.... Attract new clergy members salary, and website in this browser for next. Making this type of move while mortgage interest and property taxes or Unrelated income! Internal REVENUE Code, Title 26, Section 107, '' Page 452 > stream Baptist!
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