Church organizations in the U.S. are tax-exempt, the law requires that they establish boards and committees for budgeting, government reporting and decision-making. This is intended to create a checks and balances system within the church.
Deacons perform duties to support the pastor. We administer communion and collect financial offerings.
1 Timothy 3:8-13
8 Deacons likewise must be dignified, not double-tongued,[a] not addicted to much wine, not greedy for dishonest gain.
9 They must hold the mystery of the faith with a clear conscience.
10 And let them also be tested first; then let them serve as deacons if they prove themselves blameless.
11 Their wives likewise[b] must be dignified, not slanderers, but sober-minded, faithful in all things.
12 Let deacons each be the husband of one wife, managing their children and their own households well.
13 For those who serve well as deacons gain a good standing for themselves and also great confidence in the faith that is in Christ Jesus.