These samples are provided as input to assist you in developing procedures, but are not a substitute for considering the risks at your church and establishing your own policies and procedures to reduce those risks to acceptable levels.  Transformation Ministries provides these as a convenience for its churches but directly states to you, the user that Transformation Ministries is not providing these to you as legal advice or even a substitute for legal advice.  Use of these samples is at your own risk.  Laws change and best practices change, sometimes rapidly.  It is your church’s responsibility to stay abreast of changes in laws and best practices.  It is recommended you always consult with your attorney and/or CPA as part of the process of developing your policies and procedures.