NBUSA NEWS
PRESSING ON
Looking Forward to April 15
Marriage Matters
NBUSA is here to help as the April 15 deadline for filing taxes approaches. The Minister’s Tax & Financial Guide from the Evangelical Council for Financial Accountability (ECFA) offers instructions to guide ministers through the returns and forms needed for tax filing, discusses topics like determining housing allowance, and even includes sample forms. For church treasurers, the ECFA’s Church & Nonprofit Tax & Financial Guide explains IRS regulations that might be tricky and highlights forms churches are required to file. Tax and compensation memos can also be found at nbusa.org. These informational booklets, reviewed by an independent CPA firm, can help ministers minimize taxes and better understand IRS regulations that apply to them.
Benefit Enhancement Reminder Did you know? 2026 brought three new initiatives to support NBUSA’s ongoing commitment to improve benefits for ministers: 1. The 403(b) match has been enhanced to include a 100% match of the first $250 contributed by a minister or their local church. 2. NBUSA has partnered with the COMPASS Initiative to bring a new emergency savings program to local church ministers. 3. Base survivor benefits for active ministers have increased by 20% effective January 1, 2026. Visit nbusa.org to learn more! 6
BY DARON BROWN As pastors, one of our great privileges is ushering couples through the threshold of a wedding ceremony and into the lifelong rhythm of marriage. However, in recent years, a subtle shift has occurred. The wedding reception has eclipsed the ceremony. The party is now the main event, while the sacred rite is viewed merely as a preamble. This trend mirrors a broader landscape marked by high divorce rates, normalized cohabitation, and a general apathy toward the sanctity of the union. If we are to counter this, we must return to our mandate. The Church of the Nazarene Manual (par. 124.9) charges pastors to “give due care to matters relating to solemnizing marriages.” Giving “due care” requires a robust theology of covenant. In a Christian marriage, the bond between husband and wife embodies and reflects the covenant relationship between God and the people of God. The currency of Christian covenant is self-giving love. Christian covenant is marked by Christ-centeredness, faithfulness, mutuality, and permanence. While our tradition does not regard marriage as a sacrament, it is undeniably sacramental—a means by which we encounter the holy love of God and witness that love to a watching world. As we observe the sacred duty of solemnizing marriages, I propose three practices to help us give due care and promote a healthier understanding of Christian covenant.
While our tradition does not regard marriage as a sacrament, it is undeniably sacramental—a means by which we encounter the holy love of God and witness that love to a watching world. 1. Prioritize Premarital Counseling Many couples, hearts aflutter, cannot see past their momentary feelings. They operate with an overly NBUSA Quarterly