Hi, I may not have enough info, but Section 179 exists so you can take the immediate deduction. The question is being asked to ensure that's what you want to do and that you do not want to take depreciation over the life of the equipment (which is probably about 5-7 years). The warning of taking the immediate deduction is to remind you that you are supposed to use the equipment during its expected life, which could be shorter than what I stated above due to set up/tear down week after week. I'm also guessing that the expense of the sound equipment is relatively small. That said, you should probably just take the full deduction now.
Another factor to consider is that your husband's filing status will change in 2024. Because he will be receiving a W2, he will be considered an employee of the church (for income tax purposes) and will have to file a 1040. If you depreciate each year, you would have to again file a Schedule C. It seems to me that the problem with that would be that the business for which you are filing in 2023 (your husband's "business" of church planter) will end because he will become the pastor and employee of the planted church in 2024, meaning he would no longer be the business. Another reason to take the full deduction now. (I know that he will still be a church planter because it takes time to get the church up and running, but for the IRS, he would be getting a W2, thus an employee.
Hopefully that helps
