General FAQ's

NONE

In most cases none. As a private citizen, all your earnings are subject to taxation. Some states do allow an exemption on private property for the clergy. Check with you local Assessor.

There are no specific duties required, other than those needed by the congregation. You are authorized to perform all ministerial duties such as: baptisms, marriages, funerals, and to conduct church worship and meetings.

Of course. And you may earn any amount of wages that you desire; there is no limit as to time or types of employment a minister may have.

NO. Congress passed Title of 1964, 42 U.S.C. discrimination against basis of religion, which prohibits persons in prison to be discriminated against on the basis of religion.

From the New Testament: St. John states "Ye have not chosen me, but I have chosen you, and ordained you, that you should go and bring forth fruit, and that your fruit should remain, that what so ever ye shall ask of the Father in my name, he may give it you."

That is a tricky question. The answer is "not always". There are some companies that allow this, but on the same token (not bus token), there are some that do not. For more information, contact the companies that you are interested in doing business with.

Yes, you may called upon if such communication involves confession of a crime, or the intent to commit a crime.

YES

No. As long as we abide by the laws of the land we are fully protected by the First and Fourteenth Amendments of the United States Constitution.

No. A church may be established on the basis of Liberty of Religion and permit to each of it's ministers the Liberty of Conscience to which they are naturally entitled. In Everson v. Board of Education, 330 US 203, 91 L. Ed. 711, it was held that: "The establishment of religion, of the First Amendment means at least this: Neither can pass laws which aid one religion, aid all religions, or prefer one religion over another. Neither can force or influence a person to go to or remain away from a church against his will or force him to profess a belief or disbelief in any religion. No person can be punished for entertaining or professing religious beliefs or disbeliefs, for church attendance or nonattendance."

Of particular importance are sections 107, 170, 501, 511, 513, 1402, 2055, 2106, 2522, 3121, 3401, 6033, 7605, and 7214. However, it is up to each minister and each congregation to be acquainted with the provisions of the Internal Revenue codes of the federal government and the Revenue and Taxation codes of their own state.

No, as a public foundation (churches are not private foundations), the Universal Ministries is not subject to the excise taxes required by Chapter 42 of the Internal Revenue Code, U.S. Title 26, and most states follow the same policy.

Perhaps, depending upon whether a particular congregation had unrelated income, as defined in sections 511 and 513 of the Internal Revenue Code, a congregation may wish to file a report of unrelated business income on Form 990T.

Yes, with the proper court order or warrant.

Check with your local congregation and your tax preparer.

Section 7605(c) of the IRS Code prohibits the IRS from examining the books and records of any church.

Yes, but only if the first get a court order (Section 7609(c) of the IRS Code), check with an attorney.

No. Section 7605(c) of the IRS Code strictly forbids this type of questing, as it reveals a more complete disclosure than any audit could.

Yes, a congregation as a nonprofit organization is entitled to mail at a bulk rate. This is a bulk rate which is available to all nonprofit organizations. Ask your local postmaster about these rates and the permit required.

Yes, providing it does not break Postal Laws (ie) Chain letters which request money, bonds, books, or other items of value, and promise a substatial return to the remitter, are regarded as non-mailable under Postal Lottery and Fraud Laws, Title 18, U.S. Code, Sectoins 1302 and 1341.

Most states allow you to use just about anything as a meeting place. However, there are a few exceptions. so we suggest you contact the appropiate authority in your state.

A minimum of three people, a Minister (or Pastor), Secretary and Treasure (who must all be of legal age).

Yes. Everything done by a church must be done by resolution voted on and passed by the Board of Directors. You need only those things which passed.

It should be disposed of before closing or given to another nonprofit organization.

The correct number to us in the BIN number.

No. Even though the IRS will try to tell you that you are an extension, this is not true. You are an associated church.

Any three individuals 18 years or older may band together to organize a congregation.

There are no rules or regulations on the number of boards an individual may serve.

Usually once a month. Under certain circumstances, your Board may vote to meet every other month.

At least two.

Yes. The law says you may donate. It is no more than a coincidence if you are the minister and member of the Board of Directors of the congregation to which you make a donation.

NO. All money and property will be in your congregation's name. Your congregation has no financial obligations to the Universal Ministries.

Your congregation is operated by a Board of Directors. Upon your death as minister, the remaining Board members simply appoint a new minister and the congregation goes on indefinitely.

Yes, if you are paying wages and withholding income taxes, or opening a bank account. The form is SS-4 from the IRS.

Yes - if the Board of Directors votes that all of the members should be covered with such insurance. You may vote to have the congregation reimburse the members for all medical, hospital, dental and other health care, including medications, provided such coverage is for all members and intended to insure the uninterrupted work by taking care of the health of the Board members.

No - unless the congregation is made beneficiary in the policy and the coverage is voted by the Board of Directors.

Yes, the Board of Directors of your congregation may vote to pay all reasonable utilities.

Yes. Real or personal property may be donated. We suggest that you do not donate property to your congregation unless it is a willing gift of which you relinquish all claim.

Records must be kept of all congregation expenditures.

Yes, a congregation may start a nursery. If the congregation intends to make it's services open to the general public then yes, a license to operate a nursery must be obtained from the state.

Yes, if the automobile is to be used on church business. The congregation can lease a car for the Minister's use (including the car you already own) and vote to pay all expeses relating to the operation of that car, including the gas, oil, repairs, license fees, insurance, etc. Or, the Board of Directors may vote to have the congregation buy a car and maintain it for the use of it's Minister. The Board of Directors may wish to provide other services for it's Minister, such as a house, insurance, medical services, etc., in a similar manner.

Yes, the Board can vote to legally sponsor the education of it's members.

Your congregation can hold meetings wherever the Board of Directors may decide. However, any property used exclusively for church services, and only that part, may be eligible for tax exemption. Check with your local tax authority.

Yes, but it advisable to have more than one if possible.

Yes, provided that you repay the loan with a reasonable interest. But you should check the IRS code.

Generally, churches meet on a weekly basis, however, there is no rule in the law so it may be assumed that the meetings are so spaced as to be reasonable for the religious purpose of the congregation.

Yes, it is suggested that the Board of Directors of each congregation invest in a good solid retirement program.

Yes. Check with the state for all exemption requirements.

Contact the local county tax assessor for all such information. It varies from county to county because it is local government function, as it should be.

No; but it is advisable.

You are a congregation of the Universal Ministries, but you can have your own local name.

All members of the board must be of legal age, 18 years or older.

The Board at it's meeting to Open a Bank Account makes this decision.

Yes, but if the value is over $5,000.00 you need a licensed appraiser to set the value. Otherwise, the donor sets the value.

Yes, for any garb being used by the Minister while doing his Sacerdotal duties.

YES

Write to the Secretary of State's office and request specific information. There is a basic fee charged for duplication.

It is important to keep records; receipts, cancelled checks and other evidence that you have donated to substantiate your claim.

Almost anything; such as jewelry, paintings, antiques and other objects of art. Household goods, used clothing, collections, and books. The list is almost endless. For further information, ask the IRS for Publication concerning the Valuation of Donated Property.

As a congregation, it is your duty to substantiate the donations made by yourself and members of your ocngregation. If you have made regular reports for your congregation, it is a simple matter to verify the legitimacy of your donations.

Yes, but since the government already provides you with housing (and, since the Board cannot pay for your housing directly and must make it's bestowal in cash or it's equivalent), such could be considered by the IRS to be taxable income.

All checks should be made out to the name of your congregation and deposited into the congregation's account.

All checks should be made out to the name of your congregation and deposited into the congregation's account.

Your congregation can incorporate if it decides its in the best interest of the congregation.

Not all ministers wear clerical garb in the performance of their duties, so street garb is certainly acceptable.

No; the congregation has paid this as a service direct and it can not be deducted on his personal return.

The willful breaking of any local, state, or federal law.

Yes; we have many congregations in institutions throughout the world. But you are subject to the guidelines of the prison.

Yes; there is no reason why you cannot, but it is best to check with the Warden about the rules of the institution before proceding.

No; the two remaining members of the Board select an individual to replace the one who is gone.

When at all possible, it is a good policy to have at least two of the members local. This is a majority (quorum) to transact business for the congregation.

It has been the policy of the Federal Government to actually promote organized religion by granting it almost total tax immunity. All income that accrues to a non-profit church is tax exempt (with the exception of unrelated business income). There are about six different kinds of church income, five of which are totally tax exempt.

1) Donation Income - All money and property donated or willed to a church or otherwise received from it's church members is tax exempt. A church may perform any type of service or engage in any business activity for the benefit of its members without paying taxes on the income.

2) Fund Raising Activity Income - Whenever a church sponsors a fund raising activity and charges admission, the income is tax exempt. All income that is generated by various church members by donating their services in return for contributions to their church is tax exempt.

3) Passive Church Investmet Income - All income earned by a church via its own investments in stock, bonds, rental properties, bank accounts, etc. is tax exempt. A passive investment is any investment that does not require day to day management and supervision by the directors of the church.

4) Capital Gains Income - Any income or profit realized by a church from the sale of church owned assets is tax exempt.

5) Related Business Income - any income that accrues to a church from a business venture that can be justified one the basis that the business is related to the mission of the church is tax exempt. Several examples of related business income can be found throughout the Catholic Church with regard to the radio and television stations that the church owns and operates. Churches are also engaged in publishing as well as the life insurance business. The Lutheran Church maintains a $3 billion insurance fund exclusively for church members.

6) Unrelated Business Income - Church can own and operate any kind of business. If the IRS can prove in court that the income from a particular business venture is not related to the overall mission of the church, then it can force the church to pay taxes on the inceome. The most famous and recent example of this is when the IRS finally forced the Christian Brothers Winery to pay income taxes on the revenue they received from the production and sale of liquor related products.

"Self dealing" includes borrowing or loaning money, buying or selling property, and any other activity in which a profit may be made for the Trustees or members of the Board of Directors - except that anyone may receive compensation reasonably related to services actually performed.

No, this is "self dealing".

No.

Yes. This is "unrelated business income" - it has nothing to do with religious purposes of a church even though the congregation operates the station. All unrelated income is taxable.

Yes, the church may own a non-related business; see IRS Publication 598, "Tax on Unrelated Business Income of Exempt Organizations".

Yes, the congregation may own stocks, bonds, and securties as passive investments.