In some cases, the bishop presides over a church membership council where the outcome can include formal or informal membership restrictions or withdrawal of membership, depending on the severity of the sin and the attitude of the member. Additionally, the bishop also has the authority and duty to counsel members on spiritual matters, and sits as a "common judge" in the event of disputes between ward members. Bishops typically withdraw from involvement in matters which have been taken to the law. Provide temporally for the members of the ward – The bishop also has the responsibility to oversee the payment of tithes and offerings in a ward, including the duty to accurately account for all money donated. The bishop also has the authority to authorize financial assistance, specifically the disbursement of fast offerings donated to help the poor, and other assistance to members, according to the church's guidelines. Bishops can also provide "in kind" assistance in the form of food and household goods from the bishop's storehouse (which is managed by the Presiding Bishop [see below]). The bishop disburses funds, authorizes distribution of food from the bishop's storehouse, or provides other appropriate assistance after evaluating the needs of the family and the resources available in the ward. Serve as the presiding high priest for the ward – As the presiding high priest, the bishop leads meetings and has the priesthood authority to issue callings, approve the performance of ordinances, such as baptisms and the administration of the sacrament. The high priests that reside in several wards that form a stake are part of a quorum led by the stake president. In the ward, the bishop gives direction to and coordinates the efforts of the elders quorum president in performing their duties. (In each stake, the members of ward bishoprics, the stake high council, and any functioning patriarch form the stake high priest quorum, presided over by members of the stake presidency.) Organize and manage the other organizations in the ward – The bishop is responsible for calling and setting apart a local president for each of the church's organizations. These organizations are the Sunday School, Relief Society, Young Men, Young Women, and Primary. He also calls and sets apart Aaronic priesthood quorum and Young Women class presidents. The bishopric then approves the recommendations made by each organizational or quorum president for two counselors, a secretary, instructors, and other callings. In