Accounting and Money for Ministerial Leadership. Nimi Wariboko
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Serequeberhan, Hermeneutics of African Philosophy, 75.
30. Abram, Spell of the Sensuous, 31–32, 36–37.
31. David Abram defines perception as an “open activity . . . dynamic blend of receptivity [reciprocity, an ongoing interchange between the body and the entities, the world, nature that surround it] and creativity by which every animate organism necessarily orients itself to the world (and orients the world around itself).” See his Spell of the Sensuous, 50, 52.
32. Ibid., 49.
33. Altvater, “Foundations of Life,” 16.
Chapter 2
What is a Church and Who is a Minister?
Definition of Church
Church in the terminology of the United States Internal Revenue Service (IRS) encompasses churches, synagogues, and mosques. The government is not particularly concerned with the religious beliefs and practices of a church, but for the purposes of receiving tax-exempt status from the IRS it has outlined certain conditions as per IRS News Release 1930. Any religious organization that meets most of these fourteen criteria is considered a church:
1. A distinct legal existence
2. A recognized creed and form of worship
3. A definite and distinct ecclesiastical government
4. A formal code of doctrine and discipline
5. A distinct religious history
6. A membership not associated with any other church or denomination
7. An organization of ordained ministers
8. Ordained ministers selected after completing prescribed courses of study
9. A literature of its own on which its beliefs and doctrines are based
10. Established places of worship
11. Regular congregations
12. Regular religious services
13. Sunday schools for the religious instruction of the young
14. Schools for the preparation of its ministers
Integrated Auxiliary Organizations
In addition, the IRS recognizes certain organizations that are related to churches or convention or association of churches, but distinct from them. These class of organizations are usually affiliated with churches or associations of churches; they are internally supported, meet the criteria to be designated charitable organizations or public charity by the IRS either under Code (IRC) 501(c)(3) or IRC 509(a)(1), (2), or (3).
Organization of the Church
It is important for the new pastor to take a look at the corporate charter and by-laws of the church or ministry, which includes the following:
1. Articles of incorporation for churches that are incorporated or articles of association for those that are not incorporated. This instrument is actually what is called the charter or the organizing instrument of the church.
2. The life span of the church. Is it perpetual or finite? Usually churches are organized for perpetuity.
3. The purpose of the church. What is the church organized to do?
4. The internal governing rules of the church. This can be found in brief form in the articles of incorporation or association and fully in the by-laws of the church.
5. Whether the church has a 501(c)(3) status or not? A church can operate without this determination as a tax-exempt organization. A church can enjoy the privileges of tax exemption without determination by the IRS. In addition, the law (Treasury Reg #1.501 (c)(3)–(b)(2); IRS’s Exempt Organizations Handbook #321.4 1982) allows both unincorporated and incorporated churches to be recognized for tax-exempt status. It is, however, advisable to incorporate a church in states where incorporation of churches is allowed. It is also important to seek tax-exempt certification from the IRS, as many banks, donors, and the immigration and naturalization authority now demand it as a precondition for dealing with churches.
6. According to the Internal Revenue Service’s Tax Guide for Churches and Religious Organizations, in order to quality for tax-exempt status an organization must meet the following requirements:
• the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes
• net earnings may not inure to the benefit of any private individual or shareholder
• no substantial part of its activity may be attempting to influence legislation
• the organization may not intervene in political campaign
• the organization’s purpose and activities may not be illegal or violate fundamental public policy.34
7. Check the registration of the name of the church with the appropriate county or city office.
8. Employer’s Identification Number (EIN) is required even if the church has no employee. Please note that the possession of EIN by church is not equivalent to having a 501(c)(3) status.
Who is a Minister?
Ordinarily, we understand the minister as the person who is authorized by her denomination or church to perform religious functions on its behalf. As far as the IRS is concerned being licensed or officially recognized by an authorizing body is not enough, the person must be performing all or some of the following nine sacerdotal functions. They are the minimum job description of an ordained minister in the eyes of the tax authorities:
1. Regular conduct of religious service
2. Baptism
3. Spiritual guidance or counseling
4. Wedding ceremonies
5. Funeral services
6. Administration of church affairs
7. Administration of sacraments
8. Teaching
9. Baby dedication or christening
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