[Raj_Copi_Jin]

yes but she is a member of the church charity committee too and more importantly, her relationship with her husband. this is a very clearcut case of following the money trail, given her position and nature of relationship with husband, its very obvious the whole hanky panky has been hatched by the hubby-wife crooks tagteam

You're probably correct. Section 109 deals with the abetment, and it doesn't require the existence of a fiduciary relationship.