The IRS has issued new standard mileage rates for 2008.  The standard mileage rate for business miles is increased from 48.5 cents per mile to 50.5 cents per mile.  The business standard mileage rate is used instead of trying to keep track of all the actual fixed and variable costs (i.e. depreciation or lease payments, maintenance and repairs, tires, gasoline, oil, insurance, and license and registration fees) of the vehicle that are allocable to business purposes. 

Ongoing advances in technology continue to provide challenges for Christian schools.  The latest technological challenge is the use of cell phone cameras.

Approximately 70% of all high school students own cell phones.  Many of these students attend Christian schools.  The advent of camera cell phones has added the prospect of new problems for cell phone use in school.  Recently, for example, a public school student took an embarrassing photograph of a classmate and then emailed it to other classmates.  In another school, students took pictures of their tests and sent them to friends for the answers.  These incidents demonstrate why all schools should have policies in place for controlling cell phone use, and particularly camera phones and other portable electronic devices.