APPROACH #2: CHARTER ASSIMILATION PROTOCOL (COVENANT PARTNERS)

The Internal Revenue Services has estimated that ninety percent (90%) of all independent churches and most small religious associations are operating illegally concerning their tax-exempt status. They feel that most violations are done through ignorance, but this does not excuse them. If they are caught, they will have to suffer the consequences. Most mistakes are made because most pastors and evangelists just don’t understand the laws governing IRS status. Many well-meaning ministers and church leaders are under the assumption that “church and state” are separate. This is not so. Church and state have never been separated and we should pray that it does not happen, if we want to have freedom of Religion.

Many churches are operating under a state charter, but this alone does not give you tax exemption. When you have your state charter, then you must go through your State Internal Revenue Service to get your state tax exemption. And then, if you want Federal Tax Exemption, you will have to have an attorney from your state to make

application with the Federal Internal Revenue Service for their decision. Sometimes this takes several years and plenty of money, to get your exemption.

Under our 501 (c) (3) Letter of the Internal Revenue Code, we are allowed to give churches, schools, missions, evangelists, and other religious enterprises, legal charters making each a subordinate operating under our Tax-Exempt Status. This Corporation was started on July 10, 2012, for the sole purpose of: Educational, Benevolence, and Religious purposes (1 Corinthians 12:27-28) “Now ye are the body of Christ, and members in particular. And God hath set some in the church, first apostles, secondarily prophets, thirdly teachers, after that miracles, then gifts of healing, HELPS, GOVERNMENTS, diversities of tongues”. We are a “helps” to the ministers and churches in helping them to operate legally. We are a help to you and your church and yet we do not denominate. We keep ourselves well informed on all the issues

governing the laws of the land, concerning the church and ministers.

Therefore, we are able to keep churches and ministers legal only if they will see the need and come into our PCHIEF Fellowship and receive a charter from us and do the necessary requirements that the Government requires from our subordinates.

The Internal Revenue Service has given our Fellowship the legal right to charter all areas of the ministry, including churches, missions, evangelistic, campgrounds, schools, colleges, or any other not-for-profit church related work. The church must be pastored by a minister who has ministerial credentials with Pentecostal Churches of Holiness International Ecclesiastical Fellowship, or any approved denomination recognized by the Church.

With that said pastor must continue to be a member in good standing with the Church to be eligible to pastor a chartered church. The church must be set in order with by-laws to govern the church, and having a pastor, secretary, treasurer, deacons or trustees comprising their corporate church board; a Sunday School Board, Church Youth Leader, Missionary Leader, and Women’s Ministries Leader.

An accurate and legal church record must be kept at all times that can be opened for inspection by any federal or state government official. In order for our Church to have group exemption, the chartered subordinate churches must prove that they are actually operating as an affiliate body of Pentecostal Churches of Holiness International Ecclesiastical Fellowship being supportive in all areas including finances, fellowship, and participation in PCHIEF activities such as being active in our youth work, women’s ministries, and support to foreign and/or home missions.

All Churches That Are Chartered by The Fellowship Are Required to fulfill the Commitments of the Church:

To preach, teach, and adhere to the Articles of Faith and Doctrine of Pentecostal Churches of Holiness International Ecclesiastical Fellowship.

To display the church charter of association with Pentecostal Churches of Holiness International Ecclesiastical Fellowship, Inc. in a prominent place in the church.

To give tithes (10%) into the general treasury of our Church each month.

To keep an accurate financial record and fill out a complete and accurate finance report in duplicate, with.one copy to be sent to our headquarters between January 1 and June 1 each year and the remaining copy to be retained in the church files. Our headquarters will provide Annual Finance Report forms.

The church is to send a delegate(s) to the state conference in their home state.

The churches are to participate in the fellowship meetings

Each subordinate church or ministry must have its own employer identification number. The Fellowship will submit, with the exemption application, a completed form SS-4 on behalf of each subordinate not having said number.  When the subordinate receives an employer identification number, a copy of the number must be sent to our headquarters for the chartered subordinate’s record file.

State exemption is to be obtained by the subordinate church or ministry. Each subordinate should check with the Secretary of State concerning how to apply for state exemption and information about other laws that may affect a church-related organization in their state. Filing of all forms, returns, and/or reports that may be required for compliance with Internal Revenue Service requirements shall be the obligation of the subordinate church or ministry, and the subordinate shall hold Pentecostal Churches of Holiness International Ecclesiastical Fellowship, Inc. harmless from any expense or penalties that may be sustained by reason of the negligence of the subordinate to comply.

It is not compulsory that our pastors or ministers have one of our charters, but they may find it necessary for exemption coverage and other benefits provided by such exemption.  Having a charter does not mean that the Church claims right to ownership of the property of a chartered church or ministry. The object and purpose of all subordinate churches or ministries shall be “to preach and teach the Gospel of Jesus Christ as set forth in the Old and New Testament Scriptures, to practice and promote the Christian religion according to the Gospel of the New Testament Scriptures; to convert persons to the Christian Religion,” as stated in the Articles of Incorporation of Incorporation.

Our churches and ministries must take care not to use their subordinate status for unrelated business nor are they to engage themselves in activities that are not in furtherance of the exempt purposes. Neither are they, as a chartered church-related organization, to become involved in activities to influence legislation. If a subordinate ministry or church decides that they no longer wish to have a charter and affiliation with this Church, or if the church or church-related ministry is dissolved, said church or ministry is required by law to immediately return the Charter to our headquarters. This Fellowship shall then be required by law to report to the Internal Revenue Service that said church or church-related ministry no longer holds a subordinate charter.

If a church or church-related organization is dissolved, the assets of the church or organization, after debts are paid, must go to another tax-exempt church or other organization(s), organized and operated for similar exempt purposes and which have exemption from Federal Income Tax under section 501 (c) (3) of the Internal Revenue

Code or such section as it may be amended.

Assimilation Protocol[1]

Evaluation of Ministry

Evaluation of Professional Business

Evaluation of Worship

[1] Babbes, G. S., & Zigarelli, M. A. (2006). The ministers MBA: Essential business tools for maximum ministry success. Nashville, TN: B & H Pub. Group.