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SPECIAL FEATURE - Understanding the Coronavirus Aid, Relief, And Economic Security Act
Dan Pilla • April 28, 2020
Critical Help for Individuals and Businesses
On March 27, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security (CARES) Act. This is a massive stimulus package designed to mitigate the horrific economic damage inflicted by the COVID-19 pandemic. The bill provides for about $2.2 trillion in spending, cash rebates and loans to businesses intended to help keep them afloat during this time of unprecedented upheaval to our social and economic culture.
In addition to providing loans (some forgivable, as discussed below), the package provides money for the IRS to carry out new administrative duties under the law. The IRS’s funding looks approximately like this:
• $293.5 million for IRS taxpayer services,
• $170 million for IRS operations support,
• $78.7 million for the Treasury Department’s Bureau of the Fiscal Service,
• $38 million for the Social Security Administration, and
• $37.2 million for IRS enforcement.
Let’s examine some of the key elements of CARES as it relates to individuals and businesses.
Economic Impact Payments
The Centerpiece of CARES
The centerpiece of CARES is the so-called “economic impact payment” that will be handed out to most Americans. This combination stimulus/relief payment is intended to provide families with immediate cash to hold them over while businesses are closed because of the “stay-at-home” orders in effect throughout the nation.
The IRS stated on March 30 that the distribution of checks will begin by mid-April, and as of this writing, money is being deposited into bank accounts. It is estimated that 165 million people, or 93% of all tax return filers, will get some cash. About 140 million will get the full amount of $1,200. The payment is actually considered a credit against your 2020 income tax liability. As such, it is not subject to being taxed. Even if you don’t owe taxes, you could get cash because the pay-ment is considered a “refundable” credit. As such, it’s treated just like the Earned Income Tax Credit.
You must have a Social Security number to get paid. That includes the SSN of the taxpayer and his spouse, and the SSNs of any dependents. Without a valid SSN, you will not receive a payment. See: new code §6428(g).Here’s what you can expect in the way of payment. If your adjusted gross income (AGI) is less than $75,000 for a single person, or $150,000 for a married couple filing jointly, you’ll get $1,200 per individual. Plus, you get an additional $500 for each child under 17. A family of four will get a check for $3,400. There is no limit to the number of children to which the $500 applies. See new code §6428(d).If your AGI exceeds the above amounts, the credit is phased out. Under the phase-out rules, the credit is gradually reduced to zero by the point at which AGI exceeds $99,000 for individuals, $146,500 for heads of household, or $198,000 for joint filers.
The rebate is based on your 2019 tax return or your 2019 Social Security statement, if Social Security is your only income. If you haven’t yet filed the 2019 return, the rebate is based on your 2018 return. As you know from last month’s Pilla Talks Taxes, the filing deadline for 2019 returns is moved to July 15, 2020 (see my update on this article below). The best bet is to get the return filed as soon as possible, especially if your 2019 income is lower than 2018 such as to impact the amount of the rebate you’re entitled to. The IRS will process the rebate checks through the end of 2020.
The IRS intends to deliver the checks via direct deposit. They will put the money in the account indicated on the tax return to which the tax refund payment was made. If no bank account information was provided, you should provide that information to the IRS to get your money as fast as possible. The has a portal on its web site al-lowing individuals to provide their current bank account information. If there simply is no bank account available, the IRS will mail you a check.
If you filed neither your 2018 tax return, nor your 2019 return, you need to get busy. It appears that you will not get a rebate check if both of these returns remain unfiled through 2020.
Earlier in the week of March 30, the IRS said that if a person didn’t file a return because their income was too low to require filing, that person would have to file an “abbreviated” return to get the payment. I don’t know what an “abbreviated” return is. I assume the IRS meant you must file a return to prove you don’t have to file a return, for the purposes only of providing proof of your income and bank account information. Those receiving only Social Security payments might fall into this category.
As of April 1, the Treasury reversed itself on that point. The most recent guidance states that, at least for SS recipients, some veterans and others not otherwise required to file, no return is necessary. The IRS will simply deposit their checks directly into their bank accounts where the SS or other federal benefits are paid. There now is no need for these people to file an “abbreviated” return, whatever that is.
The Paycheck Protection Program
Guaranteed and Forgivable Federal Loans
If the $1,200 refundable credit for individuals is the centerpiece of the CARES Act, the Paycheck Protec-tion Program (PPP) is a close second. And for small businesses, it will very likely prove to be much more valuable than the $1,200 credit. This is especially true since small business owners with AGI above certain limits aren’t getting the $1,200 credit anyway.
The PPP authorizes up to $349 billion in forgivable loans to small businesses to pay their employees during the COVID-19 crisis. That’s right. I said “forgivable” loans. In fact, not only are the loans forgivable assuming you use the proceeds as provided by law, but further, there is no personal guarantee or collateral required by a business owner to obtain the loan. And what’s more, the Small Business Administration (SBA) “shall have no recourse against any individual share-holder, member, or partner of an eligible recipient of a covered loan for nonpayment of any covered loan” except to the extent that the proceeds were used for a purpose other than those authorized under the law. See: CARES Act §1102(a)(1).
Let me say all this another way. The loan doesn’t have to be paid back if you use the proceeds as authorized. You don’t need to personally guarantee the loan. You don’t have to put up any collateral. You can’t be sued for not paying the loan. Furthermore, it is not necessary to first seek a loan from some other source before applying for a PPP loan. The SBA waived the usual requirement that you seek funding from other sources before coming to the SBA. To top it all off, if the loan is forgiven, the forgiveness does not constitute “income” for tax purposes. And, there’s already talk about adding another $250 billion to the pool of resources available for these loans.
The Paycheck Protection Program is effective for loans made from February 15, 2020, through June 30, 2020. The loan terms are the same for everyone.
WHO QUALIFIES FOR A PPP LOAN?
Any type of business qualifies, including nonprofits, veterans organizations and Tribal businesses. Quali-fied businesses also include sole proprietorships, self-employed individuals and independent contractors. As long as your business has 500 or fewer employees, you can apply. Even certain businesses with more than 500 employees might qualify if they meet applicable SBA employee-based size standards for specified industries. Check the SBA’s website for more details on this.
AUTHORIZED USES OF LOAN PROCEEDS
The loans issued under the PPP will be forgiven as long as you use the proceeds for specifically authorized purposes. The law describes the following as authorized uses of loan proceeds:
• Payroll costs;
• Costs related to the continuation of group health care benefits during periods of paid sick, medical, or family leave, and insurance premiums;
• Employee salaries, commissions, or similar compensation;
• Payment of interest on any mortgage obligation (but not prepayment of, or payment of principal on a mortgage);
• Rent (including rent under a lease agreement);
• Utilities; and
• Interest on any other debt obligations that were incurred before “the covered period.” See CARES Act §§1102(a)(1), amending §7(a) of the Small Business Act, 15 U.S.C. 636(a).
The “covered period” is defined as the period beginning on February 15, 2020 and ending on June 30, 2020.
WHAT CONSTITUTES PAYROLL COSTS?
Payroll costs include any of the following items:
• Salary, wages, commissions, or tips (capped at $100,000 on an annualized basis for each employee);
• Employee benefits including costs for vacation, parental, family, medical, or sick leave;
• Allowances for separation or dismissal benefits;
• Payments required for the provisions of group health care benefits including insurance premiums;
• Payment of any retirement benefits; and
• State and local (but not federal) employment taxes assessed on compensation.
Sole proprietor self-employed persons and independent contractors are included in this program, even if they pay no wages to other employees. For this purpose, commissions earned by, or net earnings from self-employment (as reported on Schedule C), are considered “payroll costs.” Such earnings are capped at $100,000 on an annualized basis for each self-employed person.
Payroll does not include employment taxes imposed under the Internal Revenue Code, compensation paid to an employee who lives outside of the United States, qualified sick leave wages for which a credit is allowed under the Families First Coronavirus Response Act, or qualified family leave wages for which a credit is allowed under the Families First Coronavirus Response Act.
What we are talking about here are the payments due and made to employees for their services to your company.
HOW MUCH CAN YOU BORROW?
PPP loans are based on your average monthly pay-roll costs for the preceding twelve months from the date of application. The amount of the loan is equal to the monthly payroll average, multiplied by 2.5. For example, if your 12-month average payroll costs from February 2019 through January 2020 equal $10,000, your loan amount is $25,000 (10,000 x 2.5). The total amount available to any one business under the PPP is $10 million. The lender determines the precise loan amount you will receive based on the documents you provide.
Payroll costs are limited to $100,000 annualized for each employee. So, for example, if you have an employee who earns $120,000 a year, the amount of “payroll” for this calculation is capped at $100,000, or $8,333 per month. This applies to self-employed and independent contractors as well.
HOW MUCH OF THE LOAN CAN BE FORGIVEN?
Forgiveness of the loan is tied directly to how you use the money. The loan will not be forgiven if you use loan proceeds for anything other than payroll costs, mortgage interest (not principle), rent, and utilities payments over the eight-week period after getting the loan. The loan will likewise not be forgiven if you don’t maintain your staff and payroll.
The loan forgiveness amount is reduced if you decrease your full-time employee headcount. Likewise, you will not be forgiven if you reduce salaries and wages by more than 25% for any employee that made less than $100,000 annualized over the past twelve months. If you lay off workers, you have until June 30, 2020 to restore your full-time employment and salary levels for any changes made between February 15, 2020 and April 26, 2020.
WHAT IF THE LOAN IS NOT FORGIVEN?
If the loan is not forgiven, the remaining balance is nevertheless guaranteed by the SBA. It then converts to an amortized loan payable within two years at an interest rate of 1%. Loan payments are deferred for six months.
WHEN TO APPLY
Small businesses (corporations, partnerships, etc.) could submit applications starting April 3, 2020. As of April 10, 2020, independent contractors and self-employed individuals can apply for PPP loans.
WHERE TO APPLY
Apply for a PPP loan through any existing SBA lender or through any federally insured depository institution, federally insured credit union, and Farm Credit System institution that is participating. Other regulated lenders will be available to make PPP loans once they are approved and enrolled in the program. Check with your business bank right away to see whether it offers PPP loans. If it participates with the SBA in any way, it is likely already participating in this program. Go to sba.gov for a list of SBA lenders.
HOW TO APPLY
You must complete the Paycheck Protection Program loan application. It gets submitted to your PPP lender. Include the documentation sought in the form. The application must be submitted so that it can be processed by June 30, 2020. Included here is a copy of the application. You can take out just one loan under this program.
Note that the application, page 2, requires several “certifications.” You must certify “in good faith,” that:
• Current economic uncertainty makes the loan necessary to support your ongoing operations;
• The funds will be used to retain workers and maintain payroll or to make mortgage, lease, and utility payments;
• You have not and will not receive another loan under this program;
• You will provide the lender with documentation to verify the number of full-time equivalent employees on payroll and the dollar amount of payroll costs, covered mortgage interest payments, covered rent payments, and covered utilities for the eight weeks after getting a PPP loan;
• All the information you provide in your application, and all supporting documents and forms, are true and accurate;
• Knowingly making a false statement to get a PPP loan is punishable by law;
• You acknowledge that the lender will calculate the eligible loan amount using the tax documents you submit;
• You affirm that the tax documents are identical to those you filed with the IRS; and
• You also understand, acknowledge, and agree that the lender can share the tax information with the SBA’s authorized representatives, including authorized representatives of the SBA Office of Inspector General, for the purpose of compliance with SBA Loan Program Requirements and all SBA reviews.
SUPPORTING DOCUMENTS REQUIRED
You will need documents to prove,
1) the number of full time employees on your payroll,
2) the dollar amount of your payroll costs,
3) covered mortgage interest payments, or covered rent payments, and
4) covered utility costs for the eight-week period following the granting of the loan.
As to the number of employees, the Forms W-2 that you submitted to the Social Security Administration for 2019, and the Forms W-4 submitted to you by your employees, will help prove that issue. Also, your internal payroll records, including checks issued to employees for January and February 2020 will prove this point.
As to the dollar amount of the payroll, Forms 941 for all quarters of 2019 and the first quarter of 2020 will prove this, as well as current payroll data for the second quarter 2020.
Interest on loans, rent and utility bills can be document-ed from information on hand for each of these items.
Note that interest on any loans, rent or utilities that you cover with PPP loan proceeds must be paid pursuant to mortgage obligations, rent agreements or utilities for services which began before February 15, 2020. You can’t pay for a new loan or make rent payments per a lease agreement entered into on or after February 15, 2020.
HOW LONG DOES THE PROGRAM LAST?
The application process is open through June 30, 2020. However, there is a cap on the amount of money appropriated by Congress for these loans. Once the money is gone, it’s gone, unless Congress appropriates more, which is distinctly possible. In the meantime, you should apply as quickly as possible.
HOW TO REQUEST LOAN FORGIVENESS
A request for loan forgiveness is submitted to the lender servicing the loan. The request must include documents to verify that the money was used only for authorized purposes. You must prove the number of full-time employees and their pay rates, and, of course, that you paid those wages. You must also prove the payments you made on eligible mortgage interest, lease, and utility bills. You must declare under penalties of perjury that you used the loan proceeds to keep employees on staff and to make eligible mortgage inter-est, rent, and utility payments. To the extent that you used the money for other purposes, the loan will not be forgiven and there may be other legal consequences for misusing the money.
The lender must make a decision on the forgiveness within sixty days. In the meantime, the interest rate is 1% and is fixed. You must begin paying interest on the loan after six months, which is the deferral period. However, interest accrues during the deferral period. The loan must be paid within two years. It can be paid in full earlier as there are no prepayment penalties or fees.
CONCLUSION
Assuming you use the money as specifically dictated by the terms of the PPP program under the CARES Act, this loan is in fact a gift. There’s $349 billion (and likely more) available in bailouts to small businesses under this program.
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Learn more about Dan and your rights as a taxpayer at www.taxhelponline.com
Reading Time 4 mins 39 secs – You know, every January, people talk about starting fresh—setting New Year’s resolutions and trying to reset their lives physically, emotionally, financially, and spiritually. And that’s great. But how many times have we found ourselves setting the same resolutions year after year, only to abandon them a few days, weeks, or a month later? This year, I want to challenge you to think differently. Instead of focusing only on what you want to achieve in 2025, let’s also take a hard look at what you need to leave behind in 2024. Sometimes, the biggest breakthroughs come not from what we gain but from what we let go of. Here are three things to leave behind as you step into God’s best for your life in 2025: 1. Insecurities Let’s talk about insecurity for a second. It’s a sneaky thief. It keeps you stuck, paralyzed, and doubting whether you’re capable of doing what God called you to do. Insecurity is not from God. It's the enemy’s tactic to rob you of your destiny. God made you on purpose, for a purpose, and He doesn’t make mistakes. Genesis 1:27 says you were created in His image. That means you have His DNA—His creativity, power, and potential—inside of you. Stop comparing yourself to someone else’s highlight reel. Stop trying to fix yourself with things that don’t matter—more stuff, more status, or other people’s opinions. God has already given you everything you need to walk confidently into your calling. Here’s what to do: Spend time reminding yourself what God says about you. When insecurity tries to creep in, stand firm on the Word of God. Write down affirmations based on Scripture, and speak them out loud! Your words carry power. Be confident in this truth: God chose you for this moment, this season, and this purpose. Let 2025 be the year you leave insecurity in the rearview mirror. You have too much ahead to let fear hold you back. 2. Complaining I’m going to be real with you: complaining is one of the fastest ways to keep yourself stuck. It focuses all your energy on what’s wrong instead of what God’s doing. And the Bible makes it clear: “The tongue has the power of life and death” (Proverbs 18:21a, NIV). What are you speaking over your life? Complaining doesn’t just create negativity; it’s a mindset. When you constantly dwell on the problems, you miss the solutions God is already providing. So, what’s the alternative? Gratitude. Gratitude is a weapon. It shifts your focus and aligns your thinking with God’s promises. Here’s how to flip the script: Start a gratitude list. Write down three things you’re thankful for every day. Train your mind to focus on what God is doing, not what isn’t going right. Catch yourself. When you start to complain, pause and say, “What can I be grateful for in this moment?” Get perspective. Ask yourself, “Is this going to matter a year from now?” Most of the time, the things we complain about aren’t worth the energy. When you retrain your mind to focus on the good, you’ll find that joy and strength naturally follow. The Bible says, “The joy of the Lord is your strength” (Nehemiah 8:10b, NIV). Let’s lean into that joy in 2025. 3. Toxic Relationships We’ve all been there. Relationships can be a blessing, but some relationships weigh you down, pull you away from God’s plan, and drain your energy. Toxic relationships aren’t just in romantic settings. They can show up in friendships, family, or work environments too. If someone is constantly pulling you away from your purpose, making you question your worth, or keeping you from stepping into God’s best, it’s time to set some boundaries. And listen: this doesn’t mean cutting off people entirely. Boundaries don’t mean you stop loving people. They mean you stop letting their dysfunction control your life. Ask yourself: Is this relationship pushing me closer to God or pulling me away? Does this person consistently build me up, or do they tear me down? When you let go of relationships that aren’t aligned with where God is taking you, you make space for the right people—people who will encourage you, challenge you, and grow with you. I’m Sure You Can Think of More Things to Leave Behind… This list is just a starting point. Maybe for you, it’s leaving behind procrastination, negative thoughts, or the fear of failure. Maybe it’s doubt, pride, or the need to control everything. Whatever it is, take some time to reflect. Ask yourself: What’s holding me back from stepping into the life God has for me? We all have things we’ve been carrying for far too long—things that don’t belong in the next chapter of our lives. This year, don’t just focus on what you’re reaching for; get intentional about what you’re letting go of. There’s power in leaving behind what no longer (or never did) serve God’s purpose for you. Stepping Into 2025 Here’s the good news: You don’t have to navigate this alone. God didn’t design you to do life by yourself. Surround yourself with people who will speak life into you, remind you of God’s promises, and stand with you in faith. You won’t always get it right—and that’s okay. Nobody succeeds at everything all the time. But when you fall, God’s grace is there to pick you back up. He’s cheering you on, and so are Drenda and I. As we move forward into 2025, let’s leave behind insecurity, complaining, and toxic relationships. Instead, let’s embrace God’s truth, walk in gratitude, and surround ourselves with the right people. This is your year to step boldly into what God has called you to do. Let’s make it count.
Reading Time 6 mins 37 secs – What does “peace” look like for you? An illustrated children’s book that came out years ago told the story of an elephant mom who just wanted “five minutes’ peace” away from her energetic elephant children. For her, “peace” meant escaping alone to a warm bath with something to read, a cup of tea, some cake, and no interruptions. But in the end, she barely managed to get three minutes and forty-five seconds of the peace she sought. (And moms everywhere can probably relate to that.) Everyone’s definition of “peace” is different. For some people, peace does mean finally getting five minutes alone, but for others, it means being surrounded by family and friends. For others, finding peace means a getaway or a vacation, reaching a certain point financially, traveling less for a job, traveling more for a job, living closer to family, living farther from family, laying under the stars, feeling settled in a decision… the list is truly endless. If you had asked me years ago what peace looked like for me, I probably would’ve told you that it looked like getting out of the financial black hole I was in. But there was even more to it than that. You may have heard our backstory, but when Drenda and I got married, we were broke. I made money. I just didn’t make enough. Everything we had was used, broken, or worn out. We owed a lot of people a lot of money. Yes, we loved God. We really, truly loved God. I had an Old Testament degree, and we even led praise and worship at our church, but fear was my middle name. Everything that happened that required money set off emotional fires. I was having panic attacks. I couldn’t sleep at night. I had no peace. You may have also heard me tell a story about a time I had a tooth infection during those chaotic years, a really painful tooth infection. It was so painful that I couldn’t sleep, and I couldn’t think straight. To fight the pain, I took two Tylenol every four hours for several days in a row. One night, I was up trying to cope with the pain when I decided to read the Tylenol box for some reason. You can probably guess what happened. I read on the box that you’re not supposed to take Tylenol as frequently as I had been taking it. And that’s when fear really set in. OH NO, GARY! YOU’VE TAKEN TOO MUCH! I called Poison Control and told them I had taken two tablets of Tylenol too many for the last three days. The girl on the other end of the line said, “We have never had someone live that took that dosage. Either you drive yourself to the hospital, or I’m sending an ambulance after you right now.” No, I’m not kidding. She actually said that, and I actually believed her. So there I was in complete fear and panic, and I drove myself to the hospital. When I got to the emergency room, two guys were pacing back and forth out front, waiting for me. When I walked in, my name was already on the dry-erase board. It said, “Keesee—overdose.” Obviously, I didn’t overdose. In fact, a doctor came in after they ran a bunch of tests and asked me why I was even there. He said, “You don’t even have enough Tylenol in your system to cure a headache.” Yes, it’s funny now, but it sure wasn’t in the moment. My issue, however, was way bigger than a Tylenol scare. I was desperately trying to survive financially, emotionally, and even physically. I couldn’t seem to find peace, no matter how hard I tried. I know I’m not the only one who has been there. People are always looking for peace. There’s the mom whose kids keep fighting, the businessman with an unstable career, the young woman on antidepressants, the teenage boy on drugs, the couple that can’t ever agree on their finances, the grandmother who can’t sleep at night because she’s worrying about her family—they’re all hungry for peace. The world is hungry for peace. People will spend a lot of money and time searching for peace. We buy things, try to find moments, or strive to achieve something because we believe those things, moments, or achievements will bring peace. But peace can’t be found in any thing, place, or achievement. The word “peace” in Hebrew is “shalom,” which means wholeness, completeness, harmony, prosperity, welfare, security, and tranquility . Nothing is missing, and nothing is broken. It’s freedom from the distress experienced as a result of sin. Peace covers all of that. Jesus came to give us true peace. In John 14:27, Jesus tells the disciples that He’s leaving, but He’s leaving His peace with them. “Peace I leave with you, my peace I give unto you: not as the world giveth, give I unto you. Let not your heart be troubled, neither let it be afraid.” —John 14:27 (KJV) Can you imagine what the disciples were thinking and saying? He can’t leave! He calmed the storm when we were on the boat! But He always knows how to calm our fears! He helped us understand priorities and what life was about! Every time we were afraid, He gave us courage! He healed so many and raised them from the dead! We can’t be confident without Him around! Do you remember when He told us how to pay our taxes? What are we going to do?!? You and I probably would have reacted the same way. After all, if you had one person to go to who had all the answers for every situation, who could calm your fears, and who could calm the storms in your life with just one word, how do you think you’d react if they said they were leaving you? Jesus said, “Let not your heart be troubled, neither let it be afraid” because the disciples WERE troubled and afraid. Jesus was their peace. They didn’t know how to function without Him, or at least they thought they didn’t. But Jesus was trying to tell them He was leaving them a great gift. Yes, He was the Prince of Peace, but He had peace because of what He had on the inside—the Holy Spirit. And He told them, “My peace (Holy Spirit) I give to you.” The Holy Spirit is the One who counseled Jesus. Jesus walked by the power and peace of the Holy Spirit. Acts 10:38 tells us that Jesus was anointed by God. Jesus was one with the Father and could hear His voice. And He passed that on to YOU and ME . In John 14:26, Jesus says: “But the Comforter, which is the Holy Ghost, whom the Father will send in my name, he shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you.” —John 14:26 (KJV) See that? God is the God of Peace because He’s the God of answers . He has given us the Holy Spirit, who knows exactly how to handle every situation. The Bible calls Him a “Comforter.” To comfort doesn’t mean to console, hug, and show your love for someone. What comforts you when you’re sick? Healing . What comforts you when you need money? Money . What comforts you when you need answers? Answers . Friend, the search for peace is over. You will keep in perfect and constant peace the one whose mind is steadfast [that is, committed and focused on You—in both inclination and character], because he trusts and takes refuge in You [with hope and confident expectation]. —Isaiah 26:3 (AMP) You DO have someone to go to who has every answer for every situation in your life . One who will calm your fears and the storms in your life and One who says He will never leave or forsake you.
Reading Time 5 mins 10 secs – They didn’t know the water they had been drinking, bathing in, and cooking with was packed with poisonous chemicals and carcinogens. But then the symptoms started to surface. You’ve probably heard at least one news story about contaminated water. A million marines, sailors, and their families were exposed to carcinogens after the military allegedly dumped fuel and cleaning agents near two drinking wells in Camp Lejeune, which is in Jacksonville, North Carolina, from the 1950s through the 1980s. So many people were sick and dying in Hinkley, California, that the small town is now nearly nonexistent. More than 400,000 residents from the greater Milwaukee area were infected, and 100 people died after bacteria that causes gastrointestinal illnesses invaded the water supply—making it the largest documented waterborne disease outbreak in U.S. history. Come on, Gary. Where are you going with this? (Stick with me. There is a really good spiritual point coming.) I’ve done an illustration during weekend services at Faith Life Church several times where I asked for a volunteer who would like to make a quick $20 or silver coin to help me. I asked one woman who had raised her hand to come up front, and I opened a brand-new bottle of water and asked her to take a drink. She did. Then, I told her I was going to add something to her bottle of water—a sample of water from a dirty pond behind our church building. The water was nasty! Then I asked her to drink it. Of course, she refused. And, of course, I still gave her the $20. The point was made though. No one wants to knowingly drink contaminated water. But without knowing it, many people are. Here’s where I stop talking about water contamination and start talking about the things that might be contaminating your soul, your mind, your body—your LIFE. Because the culture is out to get you—to contaminate you—“to make you impure by exposure to or addition of a poisonous or polluting substance.” Satan is out to get you—to contaminate you. He is set on killing, stealing, and destroying you (John 10:10). Are you unknowingly drinking the “contaminated water”? I love this illustration our son Tim once gave using the game of Jenga. Have you ever played it? Basically, you have a big tower of blocks that have been stacked in opposite directions to allow pieces to be poked at and pulled out one by one without having the tower collapse. Only you have to stack the blocks you’ve pulled out on top of the tower, which means the block tower gets more and more unstable as the game goes on, because it’s getting taller and balancing on less and less stable blocks. At some point during the game, the tower collapses. Some of us are building our lives like that. We think we’re building this strong tower day after day and year after year. But Luke 22:31 tells us that Satan desires to sift us as wheat. Too often, we forget we’re in a spiritual battle, and we don’t take the spiritual adversary we have seriously. All of our lives, we’ve seen too many TV shows and cartoons that downplay the enemy as some creepy guy with horns and a red cape. But Satan is alive and demons are real, and they don’t want to see you prosper and live the destiny God has for you. Satan wants you to fail. So, he’s always looking for loose blocks to poke and pull at—those little areas of your life that aren’t so sturdy and stable, those little areas that are contaminated—in his effort to make your whole tower collapse. And he knows he doesn’t have to come at your tower of blocks with a full-on wrecking ball. That’s why the Bible tells us to watch out for the little foxes. Catch for us the foxes, the little foxes that ruin the vineyards, our vineyards that are in bloom. —Song of Solomon 2:15 Here’s the thing: Satan uses a lot of little foxes, a lot of tactics, to try to trick us out of our dominion. He knows that faith—your heart being in agreement with heaven—is the currency of the Kingdom. And he knows that if your heart holds on to the Word, it’s going to produce. He also knows that it’s imperishable, and it’s always going to produce after its own kind. Guess what? He doesn’t like that. He claims this place as his. So, he has tactics he uses to get you to agree with him—to contaminate your life with what he says instead of what God says. And he’s pretty sly. He takes a little bit of the principle of God, a little bit of the Word of God, and twists it. He uses it to deceive, to contaminate. But if we know the truth, we can discern for ourselves. But if you don’t know the truth, as Satan works on knocking out loose block after loose block, there will be more openings in your tower, more places for him to get a foothold, more opportunities for him to make the whole structure—your whole life—more rickety and ready for collapse. And that’s the point. Satan is after your fruitfulness. He’s after your assignment. He’s after your purpose. He doesn’t want you to be useful to the Kingdom of God. He wants to prevent you from being a demonstration of the Kingdom of God to other people. So, he keeps going after your heart. Just drink this little bit of contaminated water. It won’t hurt you. Our culture, the earth curse system, is full of perverse ideas that they say won’t harm you. That’s a lie. What you think about, what you feed yourself, and what you look at all put images into your heart, for good or for bad. If you’re contaminating your heart, it’s going to be drawn away and produce what you’re putting into it. You have to CHOOSE to turn your ears to the Word of God and CHOOSE to guard your heart, or you’ll begin to buy into the lies that the enemy and our culture are constantly screaming at us.
As an author, speaker, television host, and successful entrepreneur for more than 27 years, Gary Keesee has helped thousands of families and individuals realize their God-given potential.
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