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New Church Starts and the Government

New Church Starts and the Government. The Changing World of Church Planting. What does the CA Employment Development Department require of Church Starts?. Per the EDD http:// www.edd.ca.gov/pdf_pub_ctr/de231ee.pdf

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New Church Starts and the Government

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  1. New Church Starts and the Government The Changing World of Church Planting

  2. What does the CA Employment Development Department require of Church Starts? • Per the EDD http://www.edd.ca.gov/pdf_pub_ctr/de231ee.pdf • Employees of a church or convention or association of churches or an organization that operates primarily for religious purposes and is operated, supervised, controlled, or principally

  3. What does the CA Employment Development Department require of Church Starts? • supported by a church or convention or association of churches are not subject to UI, ETT, and SDI but are subject to PIT withholding. • (UI) Unemployment Insurance • (ETT) Employment Training Tax • (SDI) State Disability Insurance • (PIT) Personal Income Tax withholding

  4. What does the CA Employment Development Department require of Church Starts? • Ministers who are duly ordained, commissioned, or licensed in the exercise of their ministry and members of a religious order in the exercise of duties required by such order are not subject to UI, ETT, SDI, or PIT withholding.

  5. What Policies and Procedures are necessary at start up? • ■ the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes, • ■ net earnings may not inure to the benefit of any private individual or shareholder, ■ no substantial part of its activity may be attempting to influence legislation,

  6. What Policies and Procedures are necessary at start up? • ■ the organization may not intervene in political campaigns, and • ■ the organization’s purposes and activities may not be illegal or violate fundamental public policy

  7. What Policies and Procedures are necessary at start up? • Childcare Policy • Youth Ministry Policy • Marriage Act Policy • Personnel Policy • Building Rental Policy • www.yourchurchmatters.com

  8. Does filing our federal exemption change if we want to do social ministry? • Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS

  9. Does filing our federal exemption change if we want to do social ministry? • Recognition as an exempt organization has benefits: • Members know contributions are tax exempt • Churches are eligible for grants • Group Exemption or Individual church recognition with IRS form 1023

  10. Does filing our federal exemption change if we want to do social ministry? • Welfare Exemption • http://www.irs.gov/Charities-&-Non-Profits/Other-Non-Profits/Life-Cycle-of-a-Social-Welfare-Organization • Form 1023 • http://www.irs.gov/pub/irs-pdf/f1023.pdf • How the IRS sees a church • http://www.irs.gov/pub/irs-pdf/p1828.pdf

  11. Questions? Rod Wiltrout Church Finance Specialist (559) 256-0858 direct line (559) 287-7840 cell phone rwiltrout@csbc.com www.csbc.com/financialmatters

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