I saw a thread on IT Discuss a few days back on how staff cell phones are managed.  We are actually going through a reorg of our system right now.  Currently, if you are approved for cell phone and mobile email access, we issue a Treo 700p and add a line to our Sprint Corporate account.  We are moving to employee liable plans for everyone except clergy.  When phones are used for church purposes we will reimburse $30 for voice and $15 for data monthly.  We are handing off existing equipment to the staff, but they will be responsible for maintaining and/or purchasing their own phones in the future.  We officially support the Palm OS Treo line, but there are plenty of other phones that support ActiveSync as well.