The Ohio Independent Baptist, January 1963

Some tax informat ion for churches For exemptions ... Rev. Robert F. Rogers, under FBHM in co-operation with the swiss– vale ( Pa. ) Baptist Church, upplies u with this information: In order that an independent church be legally exempt from filing an an– nual income tax statement, and in order to properly validate the offerings of donors who make a claim for de– duction on their income tax report, a church should take the necessary s teps to be listed as an approved non-profit corporation in the I.R .S. ' 'blue book." The following procedure is neces– sary to obtain such listings : 1. Secure from the distric t I.R .S. office 2 copies of Form No. 1023. 2. Obtain a photostat or facsimile of the state corporation ch arter of the church. (Unincorporated body can– not apply). 3. A copy of the church constitu– tion** with a sworn affidavit by two officers that it is currently in force. 4. A complete financial s tatement for the last two complete fiscal years. (One year if a new church) . 5. Send completed papers to the Director, Internal Revenue Service, Washington 25, D. C. or your dis– trict director. **Note : Your church constitution MUST contain a section similar to the following: A. This church shall have the right to own, buy or sell tangible propertie , both r eal and per– sonal in its own name and through properly elected and authorized officers. B. No profit sh all ever accrue to the benefit of any persons from the a sets, holdings or o ther tran~actions in which thi cor– poration may become involved. C. In event of the dissolution of this corpora tion, all of it~ debts shall be fully satisfied. None of its assets or ho]<.lings l1all be divided among the 111en1bcr ·, but shall be irrevocably dedi – cated b}' the trustees, to sttch otl1er non-profit 1 eligiot1s cor– poration as are ir1 agrce111ent \\'i tll tile } co t ter and spiri t of tl1is constitutional slitte111 ~r1t of faitl1 , a11d i11 confor111i1y ~,i tl1 tl1e r - quiren1ent of the . . I11tcr11al Re\' nue 1 \'ice: c d of 1954 c: tion 501 -3) or an)' st1b– equent an1 ndn1ent tl1 r t . The OHIO I NDEPEt DENT BAPTIST Independent Baptist churches may be challenged with greater frequency as the I .R.S. attempts to curb illegal practices. The law has made pro– vision for churches, we are respon – sible to operate within the law. The foregoing material has been taken from "The Eastern Outlook and Reporter" an I.F.C.A. paper pub– lished by Rev. George Cramer, Jr. , 42 n. 4th St. , Souderton Penna. who has graciously granted permission to re-print and distribute this informa– tion. The word "Baptist" h as been added. BE SAFE - HAVE YOUR CHURCH LISTED! Tax information from GARBC office Many churches have written u ask– ing for information concerning their status under income tax laws. Several recent incidents have cau ed some confu ion and uncertainty. Some r e– ports have been circulated that each church must make application to Internal Revenue office on Form 1023 for listing in the I .R.S. blue book. It has been claimed that thi is necessary in order to legally and properly valid a te the offering of donors who m ake a claim for de– duction on their income tax report . Such application i not neces ary for any Bapti t church affi lia ted with the General A ssociation of Regular Bapti t Churche . This bas been care– fully checked. On file in our office i the official ruling from the hief officer , Technical R eference Branch, Comn1i sioner of Internal Revenue, Wa hington, D . C. It may be nece ary for u11aff1li– ated and undenominat1onal chtirche to file. The governn1ent need on1e a urance that a grot1p clain1ing to be a church, is one factually! Bt1t Bap– t1~t chtirche are o t f icially recogn1Led on page one of the l ntcrn,11 Revcr1ue crv1ce Publ1catio11 o. 78, u11tlcr the J1~t1ng HBaptJ!)l ( l1t11 c.hc \ 111 the LJ11ited tates and i11 t1tt1tion tl1c1 eof .' ' ( I ht\ i~ a11otl1cr one of r11a11 ber1cf its ot be111g a Bupti t cl1t1rch!). 1 .,11e ssociatio11 is i11 ,\ fJOsi tion l() , sis t an , f t:llt1"'sl1i J'Pi ng cl1 t1r h, if so111c ta · <.)ffi er ir1a(J,, rt 11tl ' l1al – le11ges it ·" rigl1t lt11 ltr tl1 t:: t, lav.1 . ( l1i is a11 tl1 r 011 f 111an ' b 11 fits of affiliatio11 \Vitl1 tl1 11 l{B !) . 1\ n1 r~ d railcc.l tate111e11 t ,vill b CedarvJr ~ c ent to yorr 'Soon supplying quotations and data from official communica– tion from the Internal Revenue of– fice in Washington. In the meantime if you have any involvements wi th tax offices you may contac t us for advice. Youth editors resign D ave Gower and Jerry Bonzo, youth ed itor s for the Ohio Independ– ent Baptist , re igned their position on the magazine ince they are now at– tend ing college. The two editor , from Temple Bap– ti t C hurch, Portsmouth Ohio, work– ed for sever al years on the page "Teen Time." A new editor ha not been ap– poi nted a yet, so until further notice mail all youth new to The Editor, Ohio Independent Bapti t, Box 184 Cedar ville Ohio. * * ::c The te t of a church i kind of men it a ttract but of men it produce . * * * not the the kind If ome sern1ons were for ale they could be labeled "Dry Good and Notion ." Not our helper, but our life J e us Chri t doe not want to be our helper ; H e want to be our life. H e doe not want u to work for Him. H e want u to let Hirn do Hi work through u , u ing u a we u e a pencil to write with - better till, u ing u a one of the fing r on Hi hand . P aul could a,' ,vith tingling jo, and exultation, "To me to live i hri ' t ' ' H e did not a}' , ··To n1e to Ir\ i" to be hri tlike, ' ' nor ""To n1e to 11, e 1 to have hri t ' heJp," nor ..To n1e to live to 'er, ,e hri t. ,, But .. to n1c to live i CJ1r1 t " n tltterl) ne\\ l1nd of service \Vill be our a '" c I t hr1 t ,erve other throt1gh ti , ti 1ng u Wl1c11 ot1r l1f e i not 0111) t ' hr1 t' bt1t .,hr1 t, ot1r l1f e \\ 111 be a. \\ in11111g l1f c. 1or He cannot fail . nd :1 ,,,i11n111g lite i~ a frt1 tt be ,1ring lite, a ,c1, 111g life. Re111e111b "r tl1at l1r1\t Hi111,\;l f i brtl 'f than arl)' f H1, bl~s ing '; ht'tt r tl1a11 1l1e po,,•cr t)r lll ' , , i\..'l<.)t \. 1 the s r\' i c, tl1at H ~ g1 ~\tlt ". 111 t\t r ate s1,iritt1al I' \ , r ; l t1l l1ri c 1 b tt r tl1an tl1at iJl)\\' 'f. H i 1 d' s b st ; H is , d· flllli \VC Ill ' \)' il \ 1 thi .. b t ; \\' c 1111t ' l1a \ ' l".: l1ri t, ) i I li11g t"> li111 i11 stl }1 111pl t 11 s and , b, n l 11- 111 nl t I tliat .it i 11 l 11g r ,, t ti, t Ii , , b tt t l1 r i t J i \ th i 1 ti . P g 9, Janu r 1963