Compliance Review

Organizational Documents Review:

1. All documents related to the organizational structure since the original Articles of Incorporation, charter, and bylaws were issued, including any amendments made thereto.
2. All policy documents including but not limited to Conflict of Interest, Privacy, etc.
3. All contract/agreement documents including but not limited to, Employment Agreements, Independent Contractor Agreements, etc.
4. All documents reflecting the principles, creeds, precepts, doctrines, practices, and disciplines espoused by the organization.
5. All documents reflecting any prerequisites or actions necessary for membership in an ordination by the organization.
6. All records of the names and addresses of persons who are or have been officers, directors, trustees, or ministers within the organization over the last two years.
7. All minutes of any meetings held by the above officers, directors, trustees, or ministers of the organization over the last two years.
8. One sample of each brochure, pamphlet handout, program or other literature pertaining to organization.
9. All records reflecting the names of any employees, associates or ministers of the organization, particularly any records reflecting the names of the individuals who have been presented credentials of ministry, certificates of ordination, diplomas, or similar statements of recognition by the organization.
10. All records reflecting the names of any other organizations that have been chartered as churches or integrated auxiliaries by the organization or that have been affiliated with the organization at any time over the last two years.
11. Documents reflecting any sacerdotal functions performed by any person representing the organization. (Sacerdotal functions are those of or pertaining to priests or mediatory clergy members)

Financial Documents Review:*

1. All records pertaining to cash receipts and disbursements, including but not limited to bank accounts, deposit slips, cancelled checks, records of contributions to the organization, records of contributions by the organization, sales of merchandise, payroll records, and records related to payment of employment or social security taxes over the last two years.
2. All balance sheets and other statements of financial condition covering the last two years, including but not limited to those showing the assets and liabilities of the organization.
3. All documents reflecting any assignment of income to the organization over the last two years.
4. All documents reflecting any vows of poverty that have been submitted to the organization over the last two years. (Generally, members of religious orders who have taken a vow of poverty are already exempt from paying self-employment tax)

*Advanced Compliance Review only