Few issues confronting congregations can be more difficult, at times, than financial ones. The Church Law department of Christianity Today offers this comprehensive guide to church finance. Richard Hammar and Michael Batts are respected congregational finance experts and CPAs. Good financial practices of congregations are often confronted with changes in technology, IRS audits and increased regulation. The authors explore each of these areas and make helpful suggestions. Internal controls are essential to good practice and help prevent embezzlement and fraud. Issues of payroll taxes, rental policies, housing allowance, and appropriate insurance are covered. Good practice also includes how congregational finance officers raise funds and develop budgets for congregational operation, utilities, mortgages, and building concerns, as well as how these budgets and contributions are reported to the congregation at large. Contribution deadlines, tax compliance and reporting to individual contributors and are also covered. This broad spectrum guide would be an excellent resource book for congregations concerned about their congregational health and vitality.