ajadek: Never up to this, i just ask for ur working experience, u join in 80s whem dpk is selling 50k.i am sory if i av offended u wit my guestion, am nt gud by insulting people, am only try to give out constructive advice, i join the sector 2005 work as a staff and i try to flow wit current life in oil and gas sector,man i will like to av ur office adress so that i can pay u visit and see what we can do 2gether, 80s knowledge + milleneum knowledge all work 2gether tanks am sory ok

You are indeed a cultured gentleman this post of yours reaffirms my belief in the positives of Nigerian citizens especially the youth again. Thank u

floriana: I love this OP. Now the 'touch not my anointed' and the 'judge not so u won't be judged' eediots will soon starts attacking this brilliant writer. Thanks for putting this in the business section too as opposed to religion section.

Thank you

AjanleKoko: Actually, I find the write-up not sarcastic at all. Very informative even. Forwarded it to a few pastor friends of mine, for their education.

For me, it is sheer hypocrisy for people to label churches as 'materialistic' in a modern, material-oriented world. A world that labels the Islamic fundamentalists at the other end of the spectrum as 'anarchists' and 'homicidal fanatics'. Why should churches not play according to modern rules? Give me materialism any day. Who wants to live in a cave with a foot-long beard, looking to kill anybody that doesn't believe in my worldview?

Even Islam needs re-engineering, else it will become an endangered religion. In fact, I think the terrorism angle, funded by rogue oil money, plays a huge role in keeping awareness about Islam alive, else many adherents would have 'checked out' long ago.

Thank you bros, Islam, Judaism and Christianity are very related. Lets leave the contention to God, for it is appointed that all must face Judgement, everybody will know the truth at that time. once again thanks for the review

cashcpt:
I believe this is it

WHAT THIS ARTICLE WILL DO FOR YOU
This article would help aspiring church entrepreneurs to think strategically and develop their business plans and ministry pitch for excellent results.
The article would also help Christians spot Charlatanism in their religious leaders and avoid unnecessary loss of income to expert con men.



Insightful objective and profound. Deep thoughts nice one businesssupport keep it up

Thank you

1stCitizen: Brilliant!!!!!

Thank you

page9: @ Ajanlekoko

The writer attempted to x-ray the church from his understanding. But for you, Islam is responsible.

FYI, islam is still the fastest growing religion in the world! Even in the western world! Can you beat that?

 hardly comment or react to people like you because that usually amount to a waste of valuable time and energy but  am reacting in this particular instance for the benefit of others.

There are two distinct categories of Christains, the informed who seek independent understanding of issues before making comments,and the uninformed, who depend on the equally uninformed pastors for their opinions.

From their comments you can tell which category they belong.

In the same vein, Muslims are also in two categories.The informed and uninformed. From their actions you can tell which category they belong.

But not all violent organizations are religiously motivated. Boko haram is certainly not a religious organisation.

Jonathan and PDP know much more than the rest of us.

Where was the Boko Haram before now, obasanjo is a christain and he ruled Nigeria for 8yrs without any Boko Haram, he had more problem during his tenure with Niger Delta Militants. Please think and you will Ơ̴̴̴͡.̮Ơ̴̴̴͡ the larger picture

So, how cam a sane person expect me to leave my religion on the account of groups like Boko Haram?!

Joseph Kony of Lord's people resistance army and the likes have not changed christains from leaving christainity why should misguided groups like Boko Haram and Al-qaeda be a reason for informed adherents of Islam be influenced by these group bearing in mind the media propaganda of the west agaist islam

Please, let us think properly before we pass unguided commeents about others faith. No one is happy to hear or see his or her religion ridicouled

Sometimes i wish all Nigerians are Yoruba we have perfect interactions between the faiths. I have close relatives that are muslims and christians ( siblings in the family, different parents different beliefs). The Boko Haram problem is not a religious one, the Hausa Fulani ethnic group is just using the religion card to wage war. Yoruba muslims can NEVER fall for the maniac/suicidal deceptions of these people.

malaamyusuf67: I like this ppost and its poster. I hail pastors oooo. Heheheheeh

I am a Christian Yoruba with full conviction in the fact that Jesus Christ is the only way to Father, the only door to blessed eternity. I wrote this article after much thinking and observation of this peculiar Nigerian business phenomenon, the Holy Ghost revealed many of the pranks that men are playing to make money. I wanted to avoid writing the thoughts that assailed me but I could not get any other job done until i finished writing He also warned that many would not like because it is a two edged sword of truth in the midst of endemic sociocultural corruption. Many Pastors are dwelling on the things that do not advance the Kingdom. Jesus Christ is coming soon, Rapture is imminent, and if Christ tarries the first death gets us all in the end. Most Charlatans are not taking these things seriously, they are not preaching about Judgement and the wrath of God that is upon Nigeria, they busy leading large swathes of humanity to hell. They are wolves amidst meek sheep, many are teaching doctrines of men and demons to deceive the Bride. May the Lord Jesus Christ fill our hearts with wisdom, discernment, and the understanding of the times of Life, Amen

cashcpt: I hate having to pay taxes, Lagos State is particularly interested in IGR mobilization, Taxation is something business ppl can't take for granted nowadays,nicE once poster I wld contact u to clarify some tax issues confronting me.

Please call 07081903503

Q.1. WHAT IS VALUE ADDED TAX (VAT)?
Answer - This was introduced by the VAT decree No. 2 of 1993, to replace the old sales tax. It is a consumption tax levied at each stage of the consumption chain, and is borne by the final consumer. It requires a taxable person upon registering with the Federal Inland Revenue Service to charge and collect VAT at a flat rate of 10% of all invoiced amounts of taxable goods and services.

VAT paid by a business on purchases is known as input tax, which is recovered from VAT charged on company sales, known as output tax. If output exceeds input in any particular month the excess is remitted to the Federal Inland Revenue Service (FIRS) but where input exceeds output the taxpayer is entitled to a refund of the excess from FIRS though in practice this hardly ever happens in Nigeria.

Q. 2. WHAT IS CAPITAL GAINS TAX?
Answer - This accrues on an actual year basis and it pertains to all gains accruing to a taxpayer from the sale or lease or other transfers of proprietary rights in a chargeable interest which are subject to a capital gains tax of 10%, such chargeable assets may be corporeal or incorporeal and it does not matter that such asset is not situated in Nigeria. Where however the taxpayer is a non-resident company or individual the tax will only be levied on the amount received or brought into Nigeria.

Q.3. WHAT IS EDUCATION TAX?
ANSWER - An education tax of 2% of assessable profits is imposed on all companies incorporated in Nigeria. This tax is viewed as a social obligation placed on all companies in ensuring that they contribute their own quota in developing educational facilities in the country.

Q.4. WHAT IS COMPANIES INCOME TAX?
ANSWER - This is tax that is payable to the Federal Inland Revenue Service for each year of assessment of the profits of any company at a rate of 30%. These include profits accruing in, derived or received from a trade, business or investment. Also companies paying dividends to their shareholders are first obliged to pay tax on profits at the companies tax rate. Generally in Nigeria, company dividends or other company distribution whether or not of a capital nature made by a Nigerian company is liable to tax at source of 10%, however dividends paid in the form of bonus share or scrip shares to individual share holders are not subject to tax, where also a company is a shareholder in another company then such dividends are excluded from the profits of the company for the purposes of computation of the tax.
Q.5. WHAT IS THE NIGERIAN SOCIAL INVESTMENT TRUST FUND (NSITF)?
ANSWER - This is governed by the NSITF Decree, and requires everybody employed in a Nigerian incorporated company to contribute a certain percentage of their salary to the fund. Expatriates are excluded from this requirement where they can show proof of a similar contribution in their home country.
Q.6. WHAT IS WITHHOLDING TAX?
ANSWER - Nigerian law subjects certain activities and services to Withholding Tax. This means that where during transactions in any of the specified activities or services, a payment is due from one person to another, the person making the payment is expected to deduct tax at the applicable rate and remit it to the relevant tax authority. This should be done not later than 30 days after the deduction.

Q.7. WHAT ARE TAX TREATIES?
ANSWER - Nigeria has a number tax treaties referred to as double taxation agreements with a number of countries, these are designed to ensure that the tax payable in Nigeria on the profits of a Nigerian company being remitted into the country are reduced by the amount of foreign Tax paid abroad and vice versa where an overseas company receives profits from Nigeria that have already been taxed in Nigeria.

Q.8. WHAT IS PERSONAL INCOME TAX?
ANSWER - Every taxpayer in Nigeria is liable to pay tax on the aggregate amount of his income whether derived from within or outside Nigeria, the salaries, wages, fees, allowances, and other gains or benefits, given or granted to an employee are chargeable to tax. The employers of labor are deemed to be agents of the tax authority for the purposes of remitting taxes deducted from salaries due to employees.

Q.9. ARE THERE EXEMPTIONS FROM PERSONAL INCOME TAXES AND WHAT ARE THEY?
ANSWER – Yes there are exemptions, which include: Medical or Dental expenses incurred by the employee; Retirement gratuities and compensation for loss of office; The cost of passage to or from Nigeria incurred by the employee; Interest on loans for developing an owner-occupied residential house; Leave allowance, which is computed as 10% of annual basic salary.

Q.10. WHAT ARE THE PERSONAL INCOME TAX RELIEFS?
ANWER - The following reliefs are available to a taxpayer under the PAYE system and are deducted from his emoluments subject to per annum maximums before arriving at the taxable income. They include; Personal Allowance, Child Allowance, Allowance for Dependent relatives, Housing, Transport, Meal, Utility, Entertainment, and Leave allowance . The reliefs are claimable only upon application to the relevant Revenue authority by completing the required forms.

Q.11. HOW DOES THE SELF-EMPLOYED PERSON PAY HIS TAX?
ANSWER - Such an individual either calculates his tax based on all his sources of income or having been assessed by the relevant tax authority makes payment as may be prescribed by the tax authority.

Q.12. HOW ARE TRADERS TAXED?
ANSWER - Traders are taxed by calculating their total income from all sources, less all allowable deductions and allowances. Then, the balance is taxed in accordance with the graduated tax table.

Q.13. WHO COLLECTS PERSONAL INCOME TAX AND FROM WHOM?
ANSWER -The States boards of Internal Revenue and the Federal Inland Revenue Service are the two relevant tax authorities that collect personal income tax in Nigeria. The State Boards of Internal Revenue e.g. LIRS, collect taxes from: Individuals resident in the State; Body of individuals such as communities, families that run a business; Business names and partnerships; Executors of estates of deceased persons and trustees of trusts.
While Federal Inland Revenue Service also collects Personal Income Taxes from: Residents of Federal Capital Territory; persons employed in the Nigerian Army, Nigerian Navy, Nigerian Air Force; Nigerian Police other than in a civilian capacity; Officers of the Nigerian Foreign Service; Non-residents who derive income from Nigeria; Local employees of diplomatic missions and International organizations.

Q.14. WHEN DO I PAY MY PERSONAL INCOME TAX?
ANSWER - Every taxable person shall file their returns within 90 days from the beginning of every year. This should include the amount of tax payable.
Monthly payments of Pay As You Earn (PAYE) tax liabilities are to be made on or before the 10th day of the month following the applicable month (e.g. January tax to be remitted by 10th of February). The employer has the duty to deduct PAYE and remit to the tax authorities on a monthly basis. The tax rate for PAYE is applied on a graduated scale.

Q.15. IF I FILE AND MAKE PAYMENTS ON TIME, IS THERE ANY REWARD OR BENEFIT?
ANSWER - A taxpayer who files and makes payment within the time specified is entitled to 1% bonus of the tax payable

Q.16. WHAT ARE BENEFITS-IN-KIND?
ANSWER - BIK provided to the employee by the employer are deemed to be part of such employee’s gross emoluments and include: - where the employee uses an asset, such as an official car, owned by the employer, the employee is treated as being in receipt of a taxable emolument of 5% of the original cost of the asset; - where the asset is hired or rented for the employee by the employer, the employee is treated as being in receipt of the amount paid to the landlord or the hirer; and in the case of provision of accommodation for an employee, the annual rate or rate-able value of the accommodation is taken as part of the employee's emoluments.

Q.17. DO I HAVE TO PAY PERSONAL INCOME TAX IN EACH STATE WHERE I CARRY OUT BUSINESS ACTIVITIES?
ANSWER - No, a taxpayer is required to pay personal income tax to only one relevant tax authority where he/she is deemed to be resident except in the case of itinerant worker. Therefore a genuine tax clearance certificate issued by one tax authority (SBIR or FIRS) to a tax payer is tenable anywhere in Nigeria.

Q.18. WHO IS AN ITINERANT WORKER, AND WHERE CAN HE PAY HIS TAX?
ANSWER - An itinerant worker is an individual who works in more than one state for a minimum of 20days in at least 3 months of every assessment year; he can pay his tax to the tax authority where in any year of assessment he works for a minimum of 20 days in at least 3 months.

Q.19. WHAT HAPPENED TO THE PRINCIPAL ACT ON PERSONAL INCOME AND WHY THE RECENT AMENDMENT? DO THE RESEARCH AND INSERT
The principal Act has not been reviewed since the early 1990s. This has rendered some provisions of the Act obsolete with economic realities of today. Some of the reasons for amending the Act are as follows: to reduce the tax burden and make more money available in the hands of low and middle income earners; to remove old and outdated provisions; to make it user friendly; to bring about equity; to make the administration of the Act simpler to the taxpayer and the tax authority; to encourage voluntary compliance on the part of the taxpaying public; to widen the tax base and to grow revenue for sustainable development.

20. IS IT TRUE THAT THE TAX RATE HAS INCREASED FROM 3% TO 10% AS A RESULT OF THE AMENDMENT?
No. The amendment did not increase the tax rate as being speculated. Rather it has reduced the tax burdens on low and middle income earners


21. WHAT ARE THE PENALTIES FOR NON-COMPLIANCE

Failure by the employer to deduct tax from the employee attracts penalty of 10% and Interest at commercial rate (currently 21%) along with the principal amount payable.
Rendering of incorrect/false returns attracts, on conviction, a fine, and double the amount of tax undercharged.


www.fopeafrica.com

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I have observed that young and energetic LIRS agents abound in Lagos, they are everywhere! The distinctive black T-Shirts move around like so many predators stalking prey. The sight of them brings visions of black panthers to my mind, as they stealthily and surely implement the will of the Government. Their mandate is powered by the resolve of Uncle BRF as the enforcement units move accompanied by men of the Nigeria Police – Nothing stops them as they lock down large and small companies, follow up to arrest tax defaulters, evict management and staff of organizations and detain ‘troublesome’ dissidents.
Last year, the Lagos State Internal Revenue Service (LIRS) said it shut 546 companies over tax evasion between August 2009 and August 2010. The Head of the enforcement team, Mrs. Afolashade Afolayan, told the News Agency of Nigeria (NAN) that the companies defaulted in the remittance of over N5 billion as taxes. Afolayan said that the taxes included Personal Income Tax and Company Tax. “
In 2009, I witnessed an enforcement exercise carried out on a well known capital market operator and Issuing House (name withheld) on Adeola Odeku Street V/Island. It was a nasty sight, employees and visitors being bundled out of the building hurriedly, raised voices and managers detained for daring to exchange words with the young female LIRS agent.
Well those are big companies you may say but read on and you would realize that you and I (Individuals) are now prime targets of the government revenue drive.
Last month i.e. in March 2012, the Lagos State Government announced that it has received the approval of the Attorney-General of the Federation (AGF) and Minister of Justice, to prosecute more than 5 million tax evaders, failing to comply with the provisions of the 2011 Personal Income Tax Act (PITA).

WHAT LAGOS STATE GOVERNMENT HAS BEEN UP TO
The LIRS has improved the efficiency of its collection processes and extended the tax net so as to bring in more people who should be paying but were not.” To this end the LIRS has undergone restructuring to enhance its operational abilities. Some of these restructuring included the decentralization of operations and the establishment of four regional offices; expansion of Tax Education and Enlightenment Teams (TEET) and Mini Tax Offices across the State, bringing the number of mobile TEET teams to 57 from 45; re-launch of the High Net Worth Individual Department; establishment of six zones to cover hotels, entertainment centres and shopping malls; review of all self assessment forms submitted to LIRS to ensure adequacy of tax paid by those who filled self assessment forms; and expansion of field audit staff that go out with consultants to gather data.
HOW IT CONCERNS YOU
The predators, I would call them - the mobile TEET, have increased dramatically since 2010. There are more of them out there than before and their core target is you and me, individuals, workers, SME owners, entrepreneurs, traders, directors of organizations, every day people.
Their wounds come in form of obtaining your hard earned Naira and there is nothing you can do about it, you have to pay up when they come in, that is the law, deal with it.
You can get a small scratch and a big bite that hurts depending on your knowledge of and response to the taxation issues that confront you in this jungle called Nigeria. It is expedient to harness the services of a professional tax manager to exploit the country’s tax laws to your best advantage
LAGOS STATE IS DESPERATELY SEEKING ADDITIONAL REVENUE FROM TAXATION
Governor Fashola has described as totally unacceptable a situation in which people live on the taxes paid by the few, adding that the more people contribute to the common wealth, the better for everyone. According to him, only 2.5 million of the eight million Lagosians on paid employment pay their taxes into the government coffers in 2010 and he has mandated his Special Adviser on Taxation to do a final letter to defaulters under the Personal Income Taxation Act 2011

Friends do understand that this is not going to let up as States seek to reduce dependence on allocations from the Federation, Lagos is the trailblazer of this policy thrust with other states in the Country following suit. Lagos State’s dependence on federal allocation was 51.14 percent in 2007. In 2008, the rate dropped to 47.86 percent. In 2011, the rate dropped to 35 percent. This drop was because of the revenue collected through the state internal generated revenue (IGR) structure.
This sounds really nice especially if you are in Government, a public servant or public policy implementer or tax consultant. More money for development! More fees generated. Ok now! But it translates into less disposable income for the payers - that is the rest of us. In this time of petroleum deregulation, subsidy removal, Lekki Tolls, rising costs of virtually everything and a host of other TAXING issues – I advice you get a good tax manager or accountant (i.e. if you don’t have one already), who would help to minimize your exposure and manage your tax liabilities so that you do not pay beyond the legal minimum while taking advantage of rebates and benefits pertaining to compliance.

WHAT A GOOD TAX MANAGER SHOULD DO FOR YOU
1. Your tax manager should exploit Nigerian tax laws to your best advantage
2. The tax manager must provide you with relief from undue interruptions of normal business schedule and embarrassment from Tax Authorities and their agents by providing effective tax planning and management services
3. Your tax manager must do an in-depth review of the existing operational activities of your organization and install tax efficient procedures.
4. Your tax manager must prepare and render returns to the relevant tax authorities on your behalf.
5. The tax manager must handle all tax related correspondence/queries, obtain notices of assessment from State /Federal Inland Revenue, file objections where necessary and reach agreements with the Tax Authorities and obtain Tax Clearance Certificate.
6. Your accountant/ tax manager must explore alternative accounting methods for stock, depreciation etc with the aim of managing your tax liabilities
7. Your tax manager must help your company to obtain the “Acceptance Certificate” from the FIRS in order to enjoy generous tax rebate from the FIRS- the Acceptance Certificate and corresponding Assets Schedule (Certified) keeps your company in compliance with Federal tax laws and could be used as a vital document when the company has need for bank loans
8. The tax manager should be at hand in the registration of your company for Value Added Tax purpose and prepare and render monthly VAT returns on your behalf
9. Specific services in the areas of Pay-As-You-Earn (PAYE), Withholding Taxes (WHT) and other Government levies that your tax manager should provide include:
• Pre-Tax Audit Inspection – The tax manager should establish the tax liability of your company prior to the arrival of the Internal Revenue Staff for similar exercises. This is done with a view to ascertain how liability could be managed.
• Post-Tax Audit Review Exercise – This is carried out after the Tax Audit team of the Internal Revenue Service must have concluded their audit and issued statutory report to reflect the status of the company as regards tax liability. Don’t just accept whatever they tell you; get your tax manager to ascertain the reasonability and correctness of the liability so established and where necessary to contest the contents of the report with a view of resolving any area of disagreement.
• Installation of a Tax Efficient Salary Structure – Your tax manager should advise on various salary structures that can be adopted in order to take maximum advantage of the provisions of the law.
• Filing of Income declaration form and processing it with the Tax Authority.
• Monthly remittance of Pay-As-You Earn and Withholding Taxes.
• Obtaining Personal Income Tax Clearance Certificate for employees.
• Rendering of Year End Returns to the Tax Authorities as required by law.

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INTRODUCTION
Economic realities in Nigeria have provided the ideal climate for Church business entrepreneurs to flourish. Many Pastors have come to fore in ministry not as to the reason of a distinct call from God but as a result of pragmatic shrewd thinking, while a few propagate the Gospel with eternity in mind, the vast majority are in it for pecuniary benefits. Machiavelli said that men are so simple of mind and so much dominated by their immediate needs, that a deceitful man will always find plenty who are ready to be deceived.

I daresay that this becomes a truism in a country ranked as one of most religious while being one of most corrupt in the world. The fact is that the Church Business Sector is one of the most lucrative in Southern Nigeria. A lot of individuals are going in to this business on a daily basis however many are not lasting long at it because they have not grasped the intricacies for commercial success in the business.

WHAT THIS ARTICLE WILL DO FOR YOU
This article would help aspiring church entrepreneurs to think strategically and develop their business plans and ministry pitch for excellent results.
The article would also help Christians spot Charlatanism in their religious leaders and avoid unnecessary loss of income to expert con men.

BENEFITS OF THE BUSINESS
Q: Why do we have two or more churches in a single building and over ten in some streets in Lagos?
A: We have them because it is a time tested, foolproof and highly successful business model.

There are four basic benefits of the business are namely:
1. Favorable Cost Structures - Low Initial capital to get the business started and minimal operating costs
2. Tax Free – the organization is not obliged to pay taxes
3. Reputation and Goodwill – Nigerians, Christians and Muslims alike. typically venerate the clergy, aspiring church entrepreneurs will be accorded respect and a measure of trust in social interactions
4. Liquidity -Access to weekly revenue inflow; there are tithes from a growing pool of customers, this is in addition to basic offering, first fruits, vow redemptions, special offerings, harvest thanksgiving, first fruits, new year offerings, wave offerings. End of the month/beginning of month thanksgiving, Prophet gifts, building offerings, welfare offerings, project development offerings, Kingdom Investments and a whole lot more depending on the imagination, oral presentation and relationship skills of the Pastor

Church business has excellent growth potential in Nigeria. We have all seen ‘Men of God’ rising from grinding poverty to awe inspiring affluence on the platform of their Churches. We have seen that Nigerians accept the conversion of factories, warehouses, event centres and town halls, to worship centres, as they troop in to receive regular doses of motivational words and pray for a solution to the myriad challenges of everyday living. I believe that a major reason for the low suicide rate in Nigeria(compared to say Japan) despite the myriad problems facing such a large proportion of our population, is the large number of motivation/worship centres – so I thank God for this business it keeps so many hopeful, engaged and alive, whilst lining the pockets of its entrepreneurs.
Karl Max said that religion is the opium of the masses, this is more so in a country bereft of empathetic leadership. A country with a growing economy but high unemployment rates , poor infrastructure and widespread citizen poverty. The reduction of subsidy on petroleum products has further exacerbated the situation, the CBN Sanutization & Impoverishment Project has forced many bankers (writer included) out of paid employment- contributing to the scary 70% rate of unemployment, more breadwinners are been rendered redundant on a daily basis, many people have tried their hands at different ventures without success- too many odds stacked against them, So they cry unto their creator and seek spiritual help from above with the Pastor/ Church Entrepreneur as the link and the oracle with a hotline to God.

All these are good news for the enterprising man and woman (it is a harder market for women to crack because of St Paul’s specific injunctions). The Nigerian socio-economic situation provides the ideal environment for a mass swindle. Having a large following opens up all manner of possibilities for deception; not only will your followers worship you, they will defend you from your enemies and will voluntarily take on the work of enticing others to join your fledgling church. This kind of power will lift you to another realm; you will no longer have to struggle, you will be adored and can do no wrong.
Future billionaire pastor - don’t be dissuaded that there are big churches and established organizations with effective franchise models in this business, there is always room for a new teacher – a new REAL prophet/M-O-G etc. Nigerians have itchy ears and big problems – they would migrate between Churches with great fluidity. It is important to remember that people have a strong desire to believe something so become the object of their desire by offering them a cause, a new faith, a new style of worship, new rituals, new liberties.
You need to develop a practical and calculating mindset to get ahead in your chosen path. Meditate on and implement the generic blueprint below to enjoy great wealth, influence and power in the Nigerian Church business industry.

ESSENTIAL CONSIDERATIONS
1. KNOWLEDGE
Get knowledge, you need to know what to preach on, i.e. if you don’t already have a strong grasp of the bible, Christian doctrines and theology. I suggest you enroll in one of the numerous bible training institutes – they are everywhere. The most respected ones are World of Faith Bible Institute (WOFBI) by Winners Chapel and RCCG’s School of Disciples. Other church organizations provide similar services – Daystar has extensive programs that can assist you to be a good public speaker. Listen to the audio CDs and watch the videos of successful preachers, learn from them, endeavor to keep updating yourself and you would never be at loss of messages to your followers.
Alternatively, you can recruit a pastor for your church enterprise, an experienced motivational speaker will cost you anything between 75 – 150K in monthly salary. It is imperative that such a man shares your views; you have to monitor him carefully, so that he does not steal your business from you, this is the main challenge in not being the recognized General Overseer of your Church

2 PEOPLE
Singers - You need a solid choir, and singing talents to anchor the choir. Do everything to attract to singing talents. One good thing about Nigeria right now is that so many young people are going into music, the church choir is recognized as a good training ground for singers. You have to do your best to attract the youth to your church. At inception, package youth oriented services, print handbills and distribute to young people in your area, target secondary schools and tertiary school age groupers at the beginning of your ministry to source ideal choir members; as the church grows encourage members to become voluntary church workers . A good choir led by an experienced praise leader will do wonders to your membership base. The beauty of the arrangement is that you are not obliged to pay these singers for work done as long as you are nice and treat them very well.
Assistants -Pastors – You need their assistance. Treat them properly, don’t be greedy like some. If you keep your pastors that are within, happy, nobody will be able to stop you from without. Assistant pastors cost N40 – N80K in monthly salary. Remember it is not wise to muzzle the Ox that treads the grain. Disgruntled assistants will leave your ministry with your followers and de-market you to the best of their powers

3 LOCATION
The key word here is Space - Get a spacious room or hall, In case you are starting with your sitting room, it is ok a lot of big things have humble beginnings. Just try hard to rent a ground floor garage space as your followers increase, you can even pay for an event hall on short let basis, however that option is not profitable in the medium and long term because it eats into your cash flow in the meetings of low patronage/ attendance. At every level you have to think about making adequate provision for the Main meeting hall, Clean and functional Restrooms – male/female, car parking spaces, and a Childcare section
You are not obliged to locate your church in an up market or middle income area, because of high customer resistance, you can start amidst the very poor – in the slums and ghettos and work your way up, In the slums- You are likely to have a lot of members (low customer resistance) which would help in developing your confidence at public speaking but you would be faced with limited funds. Don’t be discouraged by your humble beginnings, you need the mass for now; the money would come soon enough.

Being in a mid market environment makes sense if you have adequate finances to rent a large meeting area - now you have access to more comfortable potential customers, they are generally more informed and suspicious but once you win their respect with a nice well light facility, great looking stage, air-conditioning (or at least well placed fans),diesel generator, an enthusiastic choir team, and a strong message say Prosperity, you would reap handsome rewards in tithes and offerings. It is important to appear at least as well off as they are, it is much better to look richer than many of them, You must be the embodiment of your message. I don’t need to talk about your dress code. I live that up to you but guy listen don’t dull yourself. Look at all those entrepreneurs who have the kind of money you want - the examples abound. Looking good is good business you must glow with the trappings of growing affluence without being ostentatious.
The membership numbers will not rise as fast as with the poor but the revenues are exponentially greater, you would enjoy more tithes and offerings. Prophet gifts from women would increase especially from aging spinsters and divorcee big girls, your wife must anchor the good women meeting. You need a functional business men fellowship - it is the most lucrative niche in the business model. It is wise to have well managed youth and children churches. It takes the noise out of the main auditorium; you don’t need distractions to your messages.
Now you can expect revenues from the building offering and the outreach program to plant more churches and build the HQ. The costs are higher too investment in site facilities, hall aesthetics, better equipment, parking spaces . You need to think big now acquire land on say Lekki Epe Expressway but better yet Lagos Ibadan expressway and other locations in Ogun state like Otta and Magboro, the Badagry expressway is a very good area to acquire large expanse of virgin land. Don’t worry money will come, people love a new cause experience shows that Nigerians are willing to travel great distances to attend church programs. Which leads us to yes.. .Church Facilities.

4 EQUIPMENT
Apart from plastic chairs and wooden benches depending on the church location, budget and years in operation. You would require a pulpit, large wooden cross (without the image of Christ – else many people with Pentecostal background will run away from you), public address systems, projector equipment, music equipment, power generators, split unit air conditioners, standing fans
At every stage in your ministry never worry about not having everything you need, the important thing is to start doing something with the basic things, money would flow into your coffers with time. It is important to think as a show man in the design of your stage and customer sitting arrangements. The aisles must be wide enough to ensure easy movement for members and ushers. There should not be much allowance for space in which people can throw themselves around in fits of some spirit. Your staff must be ready to catch hysterical people falling haphazardly. You don’t need distractions to your teachings – Besides God is not the author of confusion.

5 MESSAGE
I call this The THEME, your rallying cry, you must have a strong message; look around you, some entrepreneurs focus on prosperity, some childbearing, some deliverance and spiritual warfare, others outreach and music – you can even create a church specifically targeted at a professional class e.g showbiz people or civil servants. I have observed a couple of handbills and posters on the Island of a business/ministry targeted at single professionals working and living in V/I, Lagos Island, Ikoyi, Lekki and Ajah – This ministry has in the past circulated well designed pamphlets and brochures with testimonials, in some fast food joints in V/I, Lekki and Ajah. The essential message is that singles get to meet their life partners after becoming followers of the church. I have also observed vibrant market ministries in the markets where Igbo traders are concentrated across the length and breadth of Lagos. These itinerant preachers collect offerings and tithes after leading services in the hours of 8-10 am on Thursdays (environmental sanitation periods).
So have a message say Marriage for singles, Babies for the barren, or Prosperity etc. I don’t advise you to venture into Miracles and Deliverance if you don’t have special powers from God or Satan.
The message becomes your ministry brand – now you can craft a space in the sky for your star to shine!

6 KEEP YOUR WORDS SIMPLE AND VAGUE
Your preaching and conversation must include the feel of something great and transformative while being totally vague. Don’t try changing people’s mind on taboo subjects like gay marriage, masturbation, smoking and drinking until your position is secure and your membership is massive – then you can go ahead and say it and win even much more followers as adherents of your beliefs troop in with a whole lot more money.
Use words with heat and enthusiasm – you are first and foremost a motivational speaker let your words resound clearly but keep them cloudy in meaning. Your prophetic declarations should never pinpoint a specific person, but you should be making them constantly in the course of your preaching. E.g. “somebody in this five day revival program will within the next ten days experience radical change of status that will bring his tithes from thousands to hundred of thousands- Let that person shout the loudest Amen!” The combination of sudden transformation and total vagueness – ‘’you said somebody. not so and so person’’ – plus the group effect ,will stimulate all kinds of hazy dreams in your members. You have further enshrined into their sub conscious, THE NEED to pay 10% of their income plus other offerings to God through you (God’s servant) in order to experience sweat less supernatural wealth here on earth in Nigeria.
Talk too vaguely and you will have no credibility, in time they will drift away to a more interesting preacher. But it is more dangerous to be specific. If you explain in detail the benefits people gain by attending your Church you will be expected to satisfy them.

7 EMPHASIZE THE VISUAL AND SENSUAL OVER THE INTELLECTUAL
As your church begins to grow, you will be confronted with two challenges – boredom and skepticism. Boredom will make people go to the next happening church and Skepticism will create the distance to assess your ministry rationally. YOU MUST NOT LET ANY OF THAT HAPPEN. Pay attention to your looks, looking good is good business, listen to your wife, use good creams and lotions. You don’t have to perm your hair – it takes a lot of balls to make that work for you i.e. if you are not in the right ministry. You should incorporate dramatic gestures in your public appearance. The best way to do this is in a large space, something like a theatre or a converted warehouse and other similar facilities. Surround yourself with luxury and a great stage background – we have a lot of good examples around, you must adopt global best practices in stage/ platform design. Dazzle your followers with visual splendor, fill their eyes with engaging spectacle and music – then watch your back accounts grow. Invest in large format audio visual equipment and plasma Vision boards. Get modern capacity recording cameras and movement cranes to film the congregation for live displays. Not only will these serve as effective distractions, they would hide the weakness of your ideas and cover the holes in your belief systems, they would also give you a larger than life persona, draw attention to you and drive in more followers.

8 STRUCTURE YOUR CHURCH
Organize your organization into departments and along functional lines. As you grow and have additional branches, you have to structure the enterprise into regions, areas, districts etc. If you favor the branch expansion model which has the advantage of revenue coming in from multiple outlets and profit centres but suffers from the weakness of income leakages (Some area pastors may not remit the complete tithe amount to the headquarters) besides other pastors in your employ may choose to start their own ministry and move away with your customers. Alternatively you can choose to concentrate your energies and focus in a central temple/ headquarters and have multiple 1-2hr services, this is usually the best-to-manage option because you can see everything and control revenue collection.
Create definite protocols and rituals for your members, organize them into hierarchy, rank them in grades of sanctity and give them grand sounding titles e.g. Youth Apostle, District Shepherd, Regional Coordinator, Special Projects Minister… improvise use your imagination.

9 BE BOLD
Be confident in your powers, fortune favors the bold. Ask for offerings without sounding like you are begging. [b]IT IS SUPREMELY IMPORTANT THAT YOU ASK AS IF YOU ARE DOING YOUR MEMBERS A FAVOR FOR RECEIVING IT. EMPHASIZE ON THE FACT THAT GOD DOES NOT NEED ANYBODY’S MONEY BUT THAT MEN RECEIVE FROM GOD AFTER GIVING GOD’S SERVANT (I.E YOU) THE MONEY.
Manage your flock with kindness and boldness. Preach on giving and tithes at least once a month and insert short comments on the benefits of sacrifice in the course of all your messages.(I don’t need to remind you to place tastefully designed posters with appropriate scriptures on giving and tithing in strategic parts of the church auditorium).
Be careful to preach what people want to hear, preaching about hell and judgment frequently is not likely to bring in the kind of money we are talking about. Preach boldly about kingdom expansion of their earthly business as they make kingdom investments into your own business. Preach boldly about the topics that please and you would win their hearts absolutely. Talk and act like a Prophet, tell them stories of spiritual and physical victories. You can talk about how you anointed a business woman and received her prophet offering, and then whole container loads of her clothes were sold in week- Then arrange an oil anointing service.
Make your expectations sound like done deals – as a man thinks in his heart so is he; you can say something like ‘in five years this district would grow from 5 churches to 50’ or during a lively thanksgiving session you can say over the melodious music ‘Somebody is hearing from God right now to empty his wallet and her purse, the Lord is assuring me that as you obey his directive, the arrival date for your miracle is TODAY!’
You can also take interest in world current affairs and monitor tidbits like sick and dying rulers and the outcome of sporting contests - for future prophetic references and utterances. A popular South American Shaman does this in Mexico and we have all seen a successful prophet replicating this strategy in Nigeria

10 MARKETING - ADVERTISEMENT
There are many forms of church business advertising; a popular ministry turns its followers into walking billboards with garishly reflective vests, you see them everywhere in Lagos especially on the roads, markets , and other public places. Yes you know those I am talking about. Like it or not they get noticed and the sight of them bring the name of the ministry to mind and that my friends is the basic motive of any advertisement. You may start with handbills distribution, conscript your followers into personal selling/ evangelizing campaigns. Don’t overdo the road marketing strategy even though you have at your disposal a mass of unpaid workers – they may just get fed up with the whole thing and go where they can relax in a nice airy church down the road.
It is imperative to invest in posters which would be pasted on every stationary object in a 10-20KM radius of your church- plaster the walls, broken down cars, buses, electricity poles, small bill boards and other road familiars. You may have to tune that down if you are operating in Lagos in the non-electioneering periods when the agents of the Lagos State Signage & Advertisement Agency would be on prowl. As you get bigger you need to invest in large format advertising. Yes billboards, you need to be seen ok!
Door and Vehicle stickers must be circulated to members and non members alike, spin a smooth yarn with past examples of how God will bless any business, home, business or asset having your stickers; you are assured of revenues from the sales of these keepsakes with the benefits of impersonal marketing by the items displayed. Your business premises can have for sale several gift and miscellaneous items such as handbags, calenders, jotters, stationery, tshirts with your picture of course they are for sale. Annual conventions are ideal marketing bazaars and quantum sales periods for your business and you have to commence advertisement at least 3 months prior to the convention
TV,Radio, bill board and newspapers are good marketing tools. Remember the more the merrier, that is the more people are aware of your ministry the more robust your bank accounts and the merrier your business.

11 DISGUISE AND DIVERSIFY YOUR INCOME SOURCE
As your bank accounts expand weekly with your followers’ wealth. Be careful lest you appear hungry for money and power. YOU MUST NOT ALLOW YOUR FOLLOWERS TO THINK THAT YOUR MONEY IS FROM THEIR POCKETS EVEN WHEN THEY CAN SEE THAT IT IS. YOU HAVE TO MAINTAIN THE IMPRESSION THAT THE MONEY COMES FROM THE TRUTH OF YOUR TEACHINGS – in short ‘’if you do as I say, you would also have all that I have’
At no time must you reveal that your wealth actually comes from their tithes and offerings’. Your followers are anxious to believe that membership in your church will deliver the goodies in to their lives so feed them the line and they would swallow the bait, the hook, the line and the sinker.
At this stage – you must disguise the source of your income by diversifying into other businesses- create new income streams that serve the purposes of your church for example you can create a pure water business, selling water in sachets and bottles to your members, you can create a quick service restaurant, site a filling station on the church premises or nearby; you can start a bakery, you can have a printing press, an olive oil bottling company, handkerchief distribution business, a micro-finance bank, a real estate company, schools, airline, TV station etc. The possibilities are limitless and your conglomerate’s future is assured with weekly revenues from the cash cow – the church organization.


12 PROPAGATE YOUR IDEAS IN PRINT
This is why you should have a printing press as soon as you can afford it. If you are not good at writing, don’t worry about it, commission Christian writers to create different personality development and motivational books that would be sold to your followers and the public. Guy, get this - there are quality Christian writers out there put a vacancy on Jobberman and some other online recruitment portal for freelance writers of inspirational and Christian oriented content and see what happens. They are freelance so you get to pay them on a case by case basis. The true authors will not have their names anywhere on your books after all you have paid them so their output belongs to you.
Step up your game – create tabloids, newsletters and whole books with your pictures firmly imprinted in different parts of the publications. Especially in the front and at back The idea is to make you seem omnipresent and all knowing- as they see your face and your publications everywhere- listen- you are the face of God’s special servant to them, so don’t be shy about this things go all out and make this money. You need to saturate their thinking process with your own belief systems. Your enemies will call it indoctrination, brainwashing, whatever…’’they got the grammar but you got the money’’. Do your very best to get your followers to always see life from your perspective.
In your writings endeavor to appeal to the longings of a critical mass of the population. Let your teachings be all encompassing, emphasize the workings and benefits of the grace of God which makes up for the sins of men. Teach feel good messages that people want to hear and they would celebrate you for life.

13 AVOID SLEEPING WITH YOUR MEMBERS
This is a very hard thing for many church entrepreneurs, the women are so easy, so trusting, so obedient, so submissive, so gullible, so beautiful, so hard to resist… if you keep thinking like that your ministry would collapse like a pack of cards. We have all heard of thriving church entrepreneurs losing it all on the altar of illicit sex. Listen to me – YOU CAN NEVER LOSE WOMEN CHASING MONEY – BUT YOU WOULD EASILY LOSE MONEY CHASING WOMEN. Your reputation of righteousness must be impeccable even though you have all the natural base instincts and deeds of men. Your reputation is your armor once you lose it you are finished in the game and you would be attacked from all sides.
Your best bet is serious coding that is if you can not restrict yourself to your wife, you can take frequent trips to far places and indulge your passions in secrecy. Don’t be naïve. Have you not heard of priests having concubines with children that are raised by the priest’s relatives? – this is particularly common in a certain statue venerating denomination that insist priests must abstain from sex and not marry, meanwhile beautiful ladies are allowed to flock around the poor men. But trust awon boys in that line they simply arranged wives and children to be raised by relatives in their home towns and villages. Anyway don’t be like that entrepreneur in PH who was caught fornicating with a church member. It would ruin your reputation, destroy your credibility and make irrelevant all your labors in a blink of the eye.

14 CREATE AN ENEMY FOR YOUR CHURCH
The organization is now large and thriving, it has become a magnet of attention, attracting more and more customers. You have become big and created a successful business model with revenues pouring into your coffers at the headquarters from across states and national boundaries. If you are not careful boredom will set it as you repeat your sermons, and as people take you for granted. It is absolutely important to create a ‘Them versus Us’ dynamic. You have to make sure that your followers think that they are part of an exclusive club, unified by spiritual goals with unique access to God. You can emphasize on being a chosen people with special relationship to God. To cement the hold of this bond- create the notion of a terrible enemy out to stop your ministry. It could be another Pastor, an outsider who is spreading disaffection. This outsider who tries to reveal the charlatan nature of your organization can now be described as a devious enemy. In meetings you can frequently shout “let all my enemies DIE BY FIRE” Work your followers into warring ‘prayer’ frenzy. It may be expedient at this stage to go easy on some of Christ’s directives such as love your enemies and pray for those that curse you, rather emphasize the need to fight your enemies because there is a time for peace and a time for war…King Solomon.
Any deficiency in your ideas will be hidden by the zeal of the masses. Passion and enthusiasm will sweep through the crowd like an airborne plague and they will react violently to anyone who disputes with you while getting more committed to your cause.
“If you have no enemies, invent one. Given a straw to react against, your followers will tighten and cohere. They have your cause to believe in and infidels to destroy “- Robert Greene

Business Support is a research, planning and presentation professional @ www.fopeafrica.com