Abuse Prevention Policy Essentials: Protecting the Least of These
Abuse of children is always abhorrent and is to be closely guarded against on any level.
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Annually Certifying Racial Nondiscrimination for a Private School
A nonprofit private school, including a school operated or controlled by a church, must have a racially nondiscriminatory policy, must properly publicize the policy, and must operate in a racially nondiscriminatory manner.
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Anti-Sexual Harassment Sample Policy for Churches
Policy and procedures in order to prevent and handle any sexual harassment claims
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Background Screening Obligations and Checklist
It is important for Christ-centered churches and nonprofits to understand their obligations under the Fair Credit Reporting Act (FCRA) when becoming end users of background screening services.
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Checklist to Document Compensation for a Disqualified Person
Checklist to be used by a nonprofit to document compensation for a disqualified person to avoid future intermediate sanctions problems
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Child Protection in a Ministry Environment: Guidelines for Ministry Workers
Though certainly an instance we all hope never happens, abuse, neglect, or simple inattention to detail can occur anywhere that childcare takes place, and that includes your ministry. This guide highlights key areas with policies and procedures all designed to protect children. Reprinted with permission of Brotherhood Mutual.®
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Church Employees and Severance Pay
Determining whether, when, and how severance pay may be provided to church employees who are terminated from church employment is a challenging issue. A memorandum provided to ECFA by Wagenmaker & Oberly, LLC, Attorneys at Law in Chicago, suggests that severance pay may be lawful and appropriate under certain circumstances, provided that applicable safeguards are satisfied.
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Church Lay Counseling Risk Management Guidebook
Counseling is a wonderful way to meet practical and spiritual needs in all phases of life. Beyond providing a safe place and qualified individuals, biblical counseling ministries require special consideration and planning.
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Churches in an Election Year – Staying Legal
It is always important for church leaders to understand the federal law concerning political campaign activity—it relates to candidates for any elective office at federal, state, or local levels. But the need to understand the law is heightened in a Presidential election year.
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Comparison of Churches, Religious Orders, and Other Nonprofit Organizations
Outlines the key distinctions between churches, religious orders, and other nonprofit organizations
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Determining Reasonable Compensation Related to Earlier Undercompensation
Discusses a Tax Court case in which compensation paid to a company’s founder was found to be appropriate due to previous undercompensation
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Employee Confidentiality Agreement
Sample employee confidentiality agreement that may be used by nonprofits as a guideline to establish confidentiality expectations within their organization
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Employee vs. Independent Contractor – for Churches
Outlines differences between an employee of a church and an independent contractor
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Establishing Executive Compensation for your Ministry
Outlines considerations to be made by a nonprofit when establishing executive compensation
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Executive Compensation Committee Sample Charter
This sample charter includes the purpose, composition, organization, and responsibilities of the committee.
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Executive Compensation Sample Philosophy Statement
This sample document outlines an organization's philosophy of executive compensation.
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Fiscal Agent
One who acts for or in place of another based on limited financial or accounting authority from the person engaging the agent.
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Fiscal Sponsorship
Charities that have not attained 501(c)(3) status with the Internal Revenue Service (IRS) sometimes ask charities that have 501(c)(3) status to process donations for them as a “fiscal agent” and provide charitable receipts for donors. While it is inappropriate for an organization to be a “fiscal agent” and simply receipt and “pass through” or act as a “conduit” for donations intended for another charity, it may be appropriate for an organization to provide administrative services for another charity. These administrative services are sometimes referred to as “fiscal sponsorship.”
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FLSA Requirements Regarding Enterprise Coverage for Churches
In the context of reviewing the impact of the FLSA changes for our church, if we do not appear to meet the requirements for enterprise coverage, does that mean we do not need to comply with FLSA requirements?
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Four Common IRS Church Audit Issues
Church tax audits can be frightening, more so now than ever, with the prevailing climate with IRS tightening its controls on nonprofits. Attorney Courtney Jones shares four key IRS audit issues and how to manage them.
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Fraud and Whistleblower Protection for Churches
Discusses the whistleblower protection provision contained in the Sarbanes-Oxley Act and its applicability to churches as well as general misconduct, dishonesty, and fraud prevention
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Housing Allowance and Commissioning of School Employees
Discusses IRS ruling on school employees and their eligibility for a housing allowance
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Housing for Your Pastor: Parsonage or Housing Allowance?
Should your congregation provide a parsonage to your clergy or provide the funds so the minister can buy or rent his or her housing? This paper presents the advantages and disadvantages of this important issue.
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Integrity and Compliance with the Law
Demonstrating integrity is important for churches because, over time, doing so establishes and reinforces necessary trust with church members as well as those outside the church whom we are called to reach with the Gospel.
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Intellectual Property for Religious Organizations Guidebook
Intellectual Property for Religious Organizations Guidebook and Forms 2015 Edition by The Church Law Group.
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Intermediate Sanctions
Under the Intermediate Sanction rules, the IRS can penalize nonprofit insiders. The sanctions are considered "intermediate" because they penalize the individuals involved without taking away an organization's tax-exempt status.
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Joint Venture Policy (Abbreviated Version)
Organizations should consider adopting a joint venture policy if the organization has entered into or is considering entering into a joint venture agreement. See an abbreviated version of a joint venture policy.
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Leased Employees
Discusses issues relating to nonprofits utilizing leased employee arrangements and the related housing allowance implications
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Legal Risk Evaluation Tool
The Legal Exposure Evaluation Tool will help you more clearly understand your church’s current risk profile.
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Mandated Reporting Not limited to Child Abuse
Better protect the people in your ministry with a thorough understanding of mandated reporting. Reprinted with permission of Brotherhood Mutual.®
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Maternity Leave Policy
Establishing a proper maternity leave policy may require compliance with certain federal laws and various other considerations.
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May employees covered under the FLSA donate or volunteer time for their employer?
Ask ECFA Question from ChurchPulse - May employees covered under the FLSA donate or volunteer time for their employer?
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Minister's Compensation Worksheet
In too many churches, salaries are not clearly reported in contrast with fringe benefits and expense.
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Ministers Opting Out of Social Security
Ministers may opt out of social security in rare situations. Unfortunately, this option is often promoted as a way for any minister to get out of paying into the social security system. This document clarifies these issues.
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Pastoral Ordination, Licensure, or Commissioning Procedure
Outlines the proper steps for a ministry to follow when ordaining, licensing, or commissioning an individual for gospel ministry
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Photo Use Agreement
When it comes to sharing photos, ensure your ministry is doing it right. Use this simple form as a starting point for your ministry’s photo use policy.
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Qualifications for Ministerial Tax Status
Discusses the qualifications an individual must attain to be granted ministerial tax status
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Reimbursing Interview Expenses
Reimbursing job candidates for interview-related expenses is commonplace. Understanding the tax implications of these reimbursements is important.
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Religious Discrimination in Hiring
Title VII of the Civil Rights Act of 1964 prohibits employers with 15 or more employees from discriminating against employees or job applicants on the basis of race, color, sex, religion, or national origin.
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Social Media Policy
Social media is a great way for ministries to engage with their current audience and reach the community. A social media presence is common and helpful today, and this guide will help your ministry navigate the many intricacies of existing online. Reprinted with permission of Brotherhood Mutual.®
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State Unemployment Compensation and Religious Organizations
Outlines state unemployment compensation and its application for religious organizations
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Strategies for Structuring Ministerial Compensation
How clergy compensation is structured often has a significant effect on how a congregation stewards its resources. The same total compensation dollars expended by a congregation can result in more or less dollars in the pocket of clergy depending on proper structuring.
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The New Big Book of Checklists: Risk Management Checklists for Ministries
Be proactive about risks in a practical way by identifying, planning for, and reducing risks associated with ministry. These checklists and worksheets are a great place to start or simply review and update your current plan. Reprinted with permission of Brotherhood Mutual.®
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Transparency Required under ECFA’s Standards in Addition to Disclosures Required by Federal Law
Federal law requires charities to disclose Forms 1023, 990, 990-T and 5227 when requests are made in person or in writing. However, ECFA’s Standard 5 goes beyond Federal regulation.
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Tuition Reporting Requirements
Outlines the information reporting requirements for colleges and universities for qualified tuition payments
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Unrelated Business Income
Provides an overview of unrelated business income and a series of questions designed to help your organization determine if you have any unrelated business income
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Use of Email and Internet Services Sample Policy
This policy outlines permissible email and Internet use for church and nonprofit staff.
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White Paper: Registered Sex Offenders in Ministry Activities
Including sex offenders in ministry activities and protecting others at the same time requires proactive attention as well as appropriate policies and procedures. Refer to this guide to navigate this process and find solutions right for your ministry. Reprinted with permission of Brotherhood Mutual.®
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Why Congress Adopted The Church Audit Procedures Act And What Must Be Done Now To Restore The Law For Churches And The IRS
This article by Michael Martin, ECFA's director of member services and legal counsel, explains the history behind the Church Audit Procedures Act of 1984 and provides recommendations for improving the law for churches and the IRS thirty years after its adoption.
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