FAQ Category: 508(c)(1)(a)

Yes. There are no laws governing how many churches/ministries one may choose to be a member or director of.

There must be at least two members for a church/ministry to exist. There is no upper limit.

Pay to the order of: Name of church/ministry.

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.

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.

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 Board of Directors, including the Executive and Managing Directors, vote for the decision and record the vote in the minutes.

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.

As often as they require for the church/ministry related business. This may be as little as once or twice a year.

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. …