508(c)(1)(a)
Yes. If the Board of Directors determines that the Minister/Director and his family should be covered with such insurance, they may vote to have the church/ministry reimburse the members for all the medical, hospital, dental, and other health or life insurance for all family members and intended for the church/ministry by taking care of the health of the Director/Minister.
Yes. As long as the property is used for the benefit of the church/ministry, then it may be placed into the estate of the church/ministry.
No. Only entities that are required to apply to governments for their existence need to follow said governments’ tax filing requirements. Churches/ministries are not required to apply for any governmental approval or status.
There must be at least two members for a church/ministry to exist. There is no upper limit.
Generally, churches meet on a weekly basis. A ministry usually meets on a daily basis or on a scheduled basis. However, there is NO rule in the law. Therefore, it may be assumed that the meetings are so spaced as to be reasonable for the religious purpose of the church/ministry. Remember, any meeting is when 2 or more people “congregate” for a religious purpose.
As often as they require for the church/ministry related business. This may be as little as once or twice a year.
Yes. Everything done by a church/ministry must be done by resolution (order), voted on, and passed by the Board of Directors. However, you need to record only those items which receive a majority vote in the meetings and are necessary for the function of the church/ministry.
Is it possible to take the “parsonage” off the tax rolls if the church/ministry owns the property?
No property ever comes off the “tax rolls”. Property may be exempt, however, if it can be proven that the property is used exclusively for religious purposes. This must be checked out with the local tax authority for each requirement.
The church/ministry never dies. Its property is still owned by the church/ministry. The Board of Directors may appoint another Director to take the place of the Director who died.
Anything that may benefit the church/ministry. If it is a ranch it can be called a retreat. If it is a plane, it may be used for transporting the Directors and its members to church/ministry related functions. The list is endless on what type of property can be placed into the church/ministry’s estate.
Under Title 26 USC section 6033, the church/ministry is a religious order and therefore has complete immunity to disclosure. It is not necessary for the church/ministry to maintain records of any kind except for its own purposes and reasons.
Anyone–even the Directors may donate. The law states that anyone may donate up to 50% of their taxable income to a recognized church/ministry of their choice. The church/ministry may provide a receipt stating that it is a religious entity and provide its EIN number.
The Board of Directors, including the Executive and Managing Directors, vote for the decision and record the vote in the minutes.