Auxiliary

Auxiliary

adjective: auxiliary
1. providing supplementary or additional help and support.
"an auxiliary nurse"
synonyms: additional, supplementary, supplemental, extra, spare, reserve, backup, emergency, fallback... "an auxiliary power source", ancillary, assistant, support, "auxiliary staff"

noun: auxiliary; plural noun: auxiliaries
1. a person or thing providing supplementary or additional help and support. "a nursing auxiliary".

Integrated auxiliary

• From one point of view His Church is not an auxiliary and from another it may appear to be.
• Friends of His Church is an auxiliary more so than His Church but could it be considered an auxiliary from a legal perspective?
• From the point of view of agencies like the IRS do either of these two Church institutions qualify as a mere auxiliary or even an integrated auxiliary?

There are rules that apply to an auxiliary that would not apply to individual His Church and their ministers nor Friends of His Church from the IRS's point of view concerning auxiliaries so we do not use the word auxiliary to describe His Church or even Friends of His Church and use words like Altars to describe a convention of His Church Ministers or stones of an altar to describe a His Church.

Integrated Auxiliary

Class of organization

• "The term integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves. In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:"

• "Be described both as an Internal Revenue Code section 501(c)(3) organization and be a public charity under Code section 509(a)(1), (2), or (3),
• Be affiliated with a church or convention or association of churches, and
• Receive financial support primarily from internal church sources as opposed to public or governmental sources."

"Men's and women's organizations, seminaries, mission societies and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirement."

Exception

These exceptions are further described in DEPARTMENT OF THE TREASURY, Internal Revenue Service, 26 CFR Part 1, TD 8640 RIN 1545-AI52

1. Would His Church or even Friends of His Church qualify as a "public charity"?
2. Would His Church or even Friends of His Church qualify as a merely "affiliated with a church or convention or association of churches"?
3. Would His Church or even Friends of His Church "Receive financial support primarily from internal church sources as opposed to public or governmental sources"?

According to what we have read from the IRS point of view His Church or Friends of His Church would have to meet all "three requirements as an integrated auxiliary of a church" to qualify.

So, while a minister of His Church or trustee of a Friends of His Church are providing supplementary or additional help and support in accordance with the definition of auxiliary neither His Church nor Friends of His Church seem to qualify as mere auxiliaries.

Qualify

Do they qualify as "integrated auxiliaries"?

While we see the claim that "Men's and women's organizations, seminaries, mission societies and youth groups" that meet the "first two requirements above are considered integrated auxiliaries" does His Church or even Friends of His Church fit into these classes.

Friends of His Church may seem to be a shared trusteeship of His Church.

• There are terms in a trust and in a Friends of His Church the trustee can only act as trustee by permission.
• The trustee is responsible for the protection but not the decision making choices of distribution of the corpus in charity.
• The Minister determines the charitable distribution while the trustee handles the means of distribution and identifies the minister as the authentic authority over the corpus of the trust.
• The trustee may be elected by the people the same as the minister but they are appointed by the Church.

Returning to the individual

We are not creating a new independent trust from the Church but dividing trusteeship.

All ministers are trustees of Christ and what belongs to Christ but the elements of their different office may change.

The trust is created when someone donates some thing or the right over a thing entirely to the Church. Friends of His Church is only holding property that was given to Ministers of the Church they serve and not to the general public like an integrated auxiliary.

The funds belong to the Church but the immediate control is in the hands of a specific Church Minister or to the Church in general which includes a convention of churches. There is only one Church as there is one Christ but there are many ministers.

Trustees of a Friends of His Church trust can only give funds out when directed by the specific minister they serve or two or more ministers in convention may choose to distribute funds that are held by a trustee for general support of the Church. Trustees of a Friends of His Church do have the power to reject requests for funds from the general fund in their trust but this is based on identity problems or availability problems when concerned with limited funds. They would defer to ordained ministers of the Church or the Church in general if additional funds are required. Trustees of a Friends of His Church do not have the power to grant funds without some evidence of a Church request.

Funds are not normally donated to a Friends of His Church trust except through an existing His Church. They are not supported by the public.

Each His Church and their ministers and Friends of His Church are established by the Church. Everything other than His Holy Church which consists of qualified ordained ministers "called out" of the world for the purposes of Christ and His doctrines and ordinances, may be classified by the Church with alternate descriptions in their capacity and relationship with the purposes of the Church.

The Church is Separate

But how much power would the world have to classify the Church?

I often refer to His Church as an Altar but in truth many of these altars or especially the shared trusteeship of Friends of His Church are what was called Nethinims or public servants of the Living Stones of the Sacred Altars of God.

They were part of a public charity of God in the world but not of the world.

When ever someone mentions public charity I am reminded of why the Church was persecuted by the Roman Empire and what the Christian conflict with Rome really was all about.

While someone may see the Church as a public charity and certainly some church type organizations are the Church established by Jesus Christ is only His public charity.

Since Jesus Christ is not a citizen of the country and His Church was established by Him for His purposes then the Church in one sense is a foreign private religious charity.

The Church is the Ministers

If an such and altar is a gathering of stones as the we show in the book Thy Kingdom Comes then an Order of the Church, which is the Church is a gathering of ordained ministers, bond servants but also friends of Christ.

• John 15:15 Henceforth I call you not servants; for the servant knoweth not what his lord doeth: but I have called you friends; for all things that I have heard of my Father I have made known unto you.

His Church is the minister and should be an ordained minister. But that cannot always be and so we need others to serve in a capacity of ordained minister without being ordained.

Some of the common elements of the Kingdom that separate the Church and the world.

1. We are ministers appointed by Jesus the Christ.
2. We are servants and not rulers.
3. We operate on pure charity not force.
4. We belong to Christ for His purposes.

So, terms like "A church, an interchurch organization of local units of a church, a convention or association of churches, or an integrated auxiliary of a church" do not fall under attempts to redefine words like auxiliary.

His Church and His Holy Church are Ministers of the ministry of Christ but Christ came to serve so the minister, meaning servant, serves those who serve Christ. The directive and mission is to see who can out serve the other rather than the spirit of Cain which is to rule one over the other.

The Church past and present

We often have a finite view of the past based on our view of the present. Israel was an all voluntary government with no kings or rulers and the rights of the individual was maintained by the decentralized exercise of responsibility.

The power of the state was in the hands of the people individually rather than collectively. This type of government will only work for the virtuous. Yet, there was a clear separation of Church and state. The Church in the wilderness belonged to God and yet performed a service to the people and society in general.

What passed to the Church was freely given up entirely in hope that it would come back when needed. Church and state were separate jurisdictions and the diligent of the people and their ministers kept the system uncorrupted.

To alter this balance will lead to corruption. If the Church were to exercise power over the people it would become corrupt like the Pharisees. But if the people formed a collective state and took power of the Church there would be corruption too.

If remember that the mission of the Church was Pure Religion which takes care of the needy by charity alone unspotted or unsupported by the collective or constitutional order or system of the state, then any attempt to make the welfare of the people exclusive to the state or attempt to prohibit the Church in the performance of its duty would be a violation of religious freedom.

How did the Levites, serving the congregations of the people, serve the people and their individual welfare according to God's plan?

We know they, the Church in the wilderness, received free will offerings that were burnt up to the people. Those who have read Adventures of Artifice in Languageland and Corban know what the altars really were and how the community was served by them in a righteous way taught by John the Baptist and Christ.

Christian relied on the system connected with their Baptism and the Ministers of His Holy Church just as those Ministers relied on the Elders of Congregations.

If we look at the past do we get a glimpse of the plan?

• Ezra 2:70 So the priests, and the Levites, and [some] of the people, and the singers, and the porters, and the Nethinims, dwelt in their cities, and all Israel in their cities.

Nethinims is from the word nathan which is a gift or to give. They say they were "slaves or servants" assigned to the Levites and priests for service in the sanctuary.

Ministers who are not ordained are slaves in another system so they are not really Nethinims except when they act ex officio. The rest of the time they serve another master.

Porters are gatekeepers may also served like tellers distributing funds according to the directives of the Levites.

Singers were messengers and carriers and actually comes from a word meaning traveler.

His Church is part of the elements of the altar of His Holy Church but has more direct choices over the funds each minister receives because of the mandate to not exercise authority one over the other and yet be Benefactors.

Trustees of Friends of His Church do not have as much choice. They are more gatekeepers making sure that funds go to the right place.

None of these institutions of the Church should fall under any new definition of an auxiliary because they are all voluntary positions operating by charity.

Join or form a CORE near you to find out more.

Conventions of Churches

• The church of England requires that the church chairs need to fit in within the interior of the church and be sympathetic to the historical features. Additionally, it is actually a legal requirement that the church pews must blend in within the church.

But the true "convention of Churches" has to do with "An agreement between states, sides, or military forces, especially an international agreement dealing with a specific subject, such as the treatment of prisoners of war."

In 1974, the Internal Revenue Service (IRS) stated that, "Neither the Code nor the regulations thereunder define what constitutes a convention or association of churches."[3] Thus, the meaning of the term has not always been clearbut the Church is defined by Christ. While initially defined as a "cooperative undertaking by churches of the same denomination", the definition has been expanded by the IRS to include churches of different denominations.

In order to continue to comply with Christ the nature of the agreement which may be more in line with an understanding is critical.

TD 8640

TD 8640 refers primarily to a specific IRS Treasury Decision defining "integrated auxiliaries" for church tax exemptions (Treasury Decision 8640):

4830-01-u

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
TD 8640
RIN 1545-AI52
Exempt Organizations Not Required To File Annual Returns: Integrated Auxiliaries Of Churches

AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains final regulations that exempt certain integrated auxiliaries of churches from filing information returns. These regulations incorporate the rules of Rev. Proc. 86-23 (1986-1 C.B. 564), into the regulations defining integrated auxiliary for purposes of determining what entities must file information returns. The new definition focuses on the sources of an organization's financial support in addition to the nature of the organization's activities.(Emphasis added)
DATES: These regulations are effective [INSERT DATE OF PUBLICATION OF THIS DOCUMENT IN THE FEDERAL REGISTER].

For dates of applicability of these regulations, see �1.6033-2(h)(6). FOR FURTHER INFORMATION CONTACT: Terri Harris or Paul Accettura, of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations), IRS, at 202-622-6070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:

Background
On December 15, 1994 proposed regulations ��1.6033-2 and 1.508-1 [EE-41-86 (1995-2 I.R.B. 20)] under sections 6033(a)(2) and 508 of the Internal Revenue Code of 1986, respectively, were published in the Federal Register (59 FR 64633). The proposed regulations adopted the rules of Rev. Proc. 86-23 (1986-1, C.B. 564) as the definition of integrated auxiliary of a church replacing the current definition set forth in �1.6033-2(g)(5). Additionally, section 508(c) excepts integrated auxiliaries of a church from the requirement that new organizations notify the Secretary of the Treasury that they are applying for recognition of section 501(c)(3) status (Form 1023). For consistency, �1.508-1(a)(3)(i)(a), which gives several examples of integrated auxiliaries (Emphasis added), was proposed to be amended by deleting the examples and by adding a cross-reference to �1.6033-2(h) for the definition of integrated auxiliary of a church(Emphasis added). After IRS and Treasury consideration of the public comments received regarding the proposed regulations, the regulations are adopted as revised by this Treasury decision.

Explanation of Provisions

Section 6033(a)(1) requires organizations that are exempt from income tax under section 501(a) to file annual returns. Section 6033(a)(2)(A) provides exceptions to this requirement for certain specified types of organizations, including, among others, churches, their integrated auxiliaries, and conventions or associations of churches. Section 6033(a)(2)(B) provides that the Secretary may relieve any organization from the filing requirement where the Secretary determines that filing is not necessary to the efficient administration of the internal revenue laws.

Prior to this Treasury decision, �1.6033-2(g)(5)(i) defined the term integrated auxiliary of a church as an organization that is: (1) exempt from taxation as an organization described in section 501(c)(3)(Emphasis added ); (2) affiliated with a church (within the meaning of �1.6033-2(g)(5)(iii)); and (3) engaged in a principal activity that is "exclusively religious." Section 1.6033-2(g)(5)(ii) provides that an organization's principal activity is not "exclusively religious" if that activity is educational, literary, charitable, or of another nature (other than religious) that would serve as a basis for exemption under section 501(c)(3).

The "exclusively religious" element of the definition was litigated in Lutheran Social Service of Minnesota v. United States, 583 F. Supp. 1298 (D. Minn. 1984), rev'd 758 F.2d 1283 (8th Cir. 1985), and Tennessee Baptist Children's Homes, Inc. v. United States, 604 F. Supp. 210 (M.D. Tenn. 1984) aff'd, 790 F.2d 534 (6th Cir. 1986). While the litigation over the "exclusively religious" standard was proceeding, Congress enacted section 3121(w) of the Internal Revenue Code, Tax Reform Act of 1984, Pub. L. 98-369, section 2603(b), 98 Stat. 494, 1128 (1984), which permits certain church-related organizations to elect out of social security coverage if they meet a standard based on the degree of financial support they receive from a church.(Emphasis added)

In light of this litigation and the enactment of section 3121(w), IRS personnel met with representatives of various church organizations to encourage voluntary compliance(Emphasis added ) with the filing requirements and to develop a less controversial and more objective standard for identifying an integrated auxiliary of a church.

Subsequent to these meetings the IRS published Rev. Proc. 86-23, which provides that, for tax years beginning after December 31, 1975, an organization is not required to file Form 990(Emphasis added) if it is: (1) described in sections 501(c)(3) and 509(a)(1), (2), or (3); (2) affiliated with a church or a convention or association of churches; and (3) internally supported. With respect to this last criterion, Rev. Proc. 86-23 sets forth an internal support standard that is similar to the financial support standard in section 3121(w).

The proposed regulations adopted the rules of Rev. Proc. 86-23 as the definition of the term integrated auxiliary of a church replacing the current definition set forth in �1.6033-2(g)(5).(Emphasis added)

The final regulations retain the definition of an integrated auxiliary of a church that is contained in the proposed regulations.(Emphasis added)

Under this Treasury decision, to be an integrated auxiliary of a church an organization must first be described in section 501(c)(3) and section 509(a)(1), (2), or (3), and be affiliated with a church in accordance with standards set forth in the regulations. An organization meeting those tests is an integrated auxiliary if it either:(Emphasis added)

*(1) does not offer admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public; or (Emphasis added)

*(2) offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public and not more than 50 percent of its support comes from a combination of government sources, public solicitation of contributions, and receipts other than those from an unrelated trade or business.(Emphasis added)

Some commentators have noted that certain church-related organizations that finance, fund and manage pension programs(Emphasis added) were originally excused from filing by Notice 84-2 (1984-1 C.B. 331), which was issued pursuant to the Commissioner's discretionary authority under section 6033(a)(2)(B). Rev. Proc. 86-23 states that Notice 84-2 is superseded by Rev. Proc. 86-23 because the organizations excused from filing under the notice are excused from filing by the revenue procedure. The commentators have expressed concern that the proposed regulations did not relieve church pension plans described in Notice 84-2 from the filing requirement. The organizations excused from filing under Notice 84-2 do not necessarily meet the definition of an integrated auxiliary of a church under these final regulations.(Emphasis added) Nevertheless, the proposed regulations were not intended to alter the exemption from filing provided in Notice 84-2 and reaffirmed in Rev. Proc. 86-23. To make this intent clear, the IRS is issuing Revenue Procedure 96-10 at the same time that it issues these final regulations. Rev. Proc. 96-10 carries over the exemption from filing for church pension plan organizations that was set forth in Notice 84-2. Having reaffirmed those parts of Rev. Proc. 86-23 that were not incorporated into these final regulations, Rev. Proc. 96-10 also obsoletes Rev. Proc. 86-23.

The IRS developed the internal support test contained in the proposed regulations based on its conclusion that Congress intended that organizations receiving a majority of their support from public and government sources, as opposed to those receiving a majority of their support from church sources, should file annual information returns in order that the public have a means of inspecting the returns of these organizations. The annual information return also was intended to serve as a means by which the IRS could examine, if necessary, those organizations receiving substantial non-church support.(Emphasis added)

One commentator has suggested that the definition of an integrated auxiliary of a church should consist of a church-related structural test rather than an internal support test. The IRS and the Treasury Department believe that the use of a structural test could lead to problems similar to those caused by the "exclusively religious" test. Additionally, the suggested definition would frustrate Congress' intended objective of allowing ongoing public scrutiny of organizations receiving the majority their support from public and government sources.(Emphasis added)

A commentator has also suggested that by using the internal support test as part of the new definition of an integrated auxiliary of a church, the IRS is attempting to "overrule" the holdings in the previously mentioned court cases(emphasis added)
(i.e. Tennessee Baptist Children's Home and Lutheran Social Service of Minnesota). The IRS and the Treasury Department believe that the courts' rulings questioned the validity of the "exclusively religious" activity requirement contained in the former regulation on the basis that it is not within the Service's discretion to assess the religious nature of a church's activities.

Having eliminated the "exclusively religious" activity test from the definition of integrated auxiliary of a church, the IRS and the Treasury Department believe that the definition in the final regulation is consistent with the courts' holdings as well as the statute and the legislative history. (Emphasis added)

Some commentators have suggested that the first sentence of �1.6033- 2(g)(5)(iv) of the regulations in effect prior to this Treasury decision should be included in the final regulations. That sentence identified specific types of organizations as integrated auxiliaries of churches in accordance with legislative history. Although �1.6033-2(h) of the proposed regulations was intended to provide a general definition that could apply in all instances, the IRS and the Treasury Department agree that, in order to be consistent with the legislative history, parts of �1.6033-2(g)(5)(iv) of the regulations should be included in these final regulations. Therefore, these final regulations include �1.6033-2(h)(5) that states that "a men's or women's organization, a seminary, a mission society, or a youth group" is an integrated auxiliary of a church regardless of whether it meets the internal support test in to �1.6033- 2(h)(1)(iii). (The tests under �1.6033-2(h)(1)(i) and (ii) must still be met.)(Emphasis added)

Comments were received objecting that Example 4 relating to seminaries did not describe a realistic set of facts and, therefore, could lead to confusion. Accordingly, Example 4 has been eliminated. Also, the treatment of seminaries has been clarified by �1.6033-2(h)(5). We also note that, in addition to the exception for seminaries, �1.6033-2(g)(1)(vii) of the regulations excepts certain schools below college level that are affiliated with a church or operated by a religious order from the filing requirements of section 6033. Except for a paragraph numbering change contained in a cross-reference, �1.6033-2(g)(1)(vii) is unchanged by these final regulations.

Several commentators have suggested that expanded definitions of certain terms used in the internal support test be included in this Treasury decision. The final regulations do not incorporate this suggestion. The IRS and the Treasury Department intend for these final regulations to reissue the test published in Rev. Proc. 86-23 as the new definition for an integrated auxiliary of a church. If guidance is necessary on the application of the definition to specific cases, that guidance is more appropriately provided in non-regulatory form, such as through private letter rulings or revenue rulings.

The amendment to �1.6033-2(g)(5) is effective with respect to returns filed for taxable years beginning after December 31, 1969. However, for returns filed for taxable years beginning after December 31, 1969, but before [INSERT DATE OF PUBLICATION OF THIS DOCUMENT IN THE FEDERAL REGISTER], the exclusively religious test contained in �1.6033-2(g)(5) prior to its amendment by these final regulations may, at the entity's option, be used as an alternative to the financial support test in determining whether an entity is an integrated auxiliary of a church. The remainder of the amendments are effective with respect to returns for taxable years beginning after December 31, 1969. Therefore, for returns filed for taxable years beginning after [INSERT DATE OF PUBLICATION OF THIS DOCUMENT IN THE FEDERAL REGISTER], the definition of integrated auxiliary of a church contained in �1.6033-2(h) will be used in determining whether an entity is an integrated auxiliary of a church. Special Analyses

It has been determined that this Treasury decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, therefore, Regulatory Flexibility Analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting Information

The principal author of this Treasury decision is Terri Harris, Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations), IRS. However, personnel from other offices of the IRS and the Treasury Department participated in their development.

List Of Subjects 26 CFR Part 1
Income taxes, Reporting and record keeping requirements.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1--INCOME TAXES
Paragraph l. The authority for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *

• Par. 2. Section 1.508-1 is amended by revising paragraphs (a)(3)(i)

introductory text and (a)(3)(i)(a) to read as follows: �1.508-1 Notices.

• (a) * * *
• (3) * * * (i) Paragraphs (a)(1) and (2) of this section are inapplicable

to the following organizations:

• • • (a) Churches, interchurch organizations of local units of a church,

conventions or associations of churches, or integrated auxiliaries of a church.
See �1.6033-2(h) regarding the definition of integrated auxiliary of a church;

• * * * *

Par. 3. Section 1.6033-2 is amended as follows:

• 1. Paragraphs (g)(1)(i) and (g)(vii) are revised.
• 2. Paragraph (g)(5) is removed and reserved.
• 3. Paragraphs (h) through (j) are redesignated as paragraphs (i) through

(k).

• 4. New paragraph (h) is added.
  

The added and revised provisions read as follows:
�1.6033-2 Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
....

• • • (g) * * *
      
    • (1) * * *
      
  • (i) A church, an interchurch organization of local units of a church, a

convention or association of churches, or an integrated auxiliary of a church (as defined in paragraph (h) of this section);

---

• • (vii) An educational organization (below college level) that is described

in section 170(b)(1)(A)(ii), that has a program of a general academic nature, and that is affiliated (within the meaning of paragraph (h)(2) of this section) with a church or operated by a religious order.

---

• • • (h) Integrated auxiliary--(1) In general. For purposes of this title, the

term integrated auxiliary of a church means an organization that is--

• • (i) Described both in sections 501(c)(3) and 509(a)(1), (2), or (3);
  • (ii) Affiliated with a church or a convention or association of churches;

and

• • (iii) Internally supported.
• (2) Affiliation. An organization is affiliated with a church or a

convention or association of churches, for purposes of paragraph (h)(1)(ii) of this section, if--

• • (i) The organization is covered by a group exemption letter issued under

applicable administrative procedures, (such as Rev. Proc. 80-27 (1980-1 C.B. 677); See �601.601(a)(2)(ii)(b)), to a church or a convention or association of churches;

• • (ii) The organization is operated, supervised, or controlled by or in

connection with (as defined in �1.509(a)-4) a church or a convention or association of churches; or

• • (iii) Relevant facts and circumstances show that it is so affiliated.
• (3) Facts and circumstances. For purposes of paragraph (h)(2)(iii) of

this section, relevant facts and circumstances that indicate an organization is affiliated with a church or a convention or association of churches include the following factors. However, the absence of one or more of the following factors does not necessarily preclude classification of an organization as being affiliated with a church or a convention or association of churches--

• (i) The organization's enabling instrument (corporate charter, trust

instrument, articles of association, constitution or similar document) or by-laws affirm that the organization shares common religious doctrines, principles, disciplines, or practices with a church or a convention or association of churches;

• • (ii) A church or a convention or association of churches has the authority

to appoint or remove, or to control the appointment or removal of, at least one of the organization's officers or directors;

• • (iii) The corporate name of the organization indicates an institutional

relationship with a church or a convention or association of churches;

• • (iv) The organization reports at least annually on its financial and

general operations to a church or a convention or association of churches;

• • (v) An institutional relationship between the organization and a church

or a convention or association of churches is affirmed by the church, or convention or association of churches, or a designee thereof; and

• • (vi) In the event of dissolution, the organization's assets are required

to be distributed to a church or a convention or association of churches, or to an affiliate thereof within the meaning of this paragraph (h).

• (4) Internal support. An organization is internally supported, for

purposes of paragraph (h)(1)(iii) of this section, unless it both--

• • (i) Offers admissions, goods, services or facilities for sale, other than

on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for an insubstantial portion of the cost); and

• • (ii) Normally receives more than 50 percent of its support from a

combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses.

• (5) Special rule. Men's and women's organizations, seminaries, mission

societies, and youth groups that satisfy paragraphs (h)(1)(i) and (ii) of this section are integrated auxiliaries of a church regardless of whether such an organization meets the internal support requirement under paragraph (h)(1)(iii) of this section.

• (6) Effective date. This paragraph (h) applies for returns filed for

taxable years beginning after December 31, 1969. For returns filed for taxable years beginning after December 31, 1969 but beginning before [INSERT DATE OF PUBLICATION OF THIS DOCUMENT IN THE FEDERAL REGISTER], the definition for the term integrated auxiliary of a church set forth in �1.6033-2(g)(5) (as contained in the 26 CFR edition revised as of April 1, 1995) may be used as an alternative definition to such term set forth in this paragraph (h).

• (7) Examples of internal support. The internal support test of this

paragraph (h) is illustrated by the following examples, in each of which it is assumed that the organization's provision of goods and services does not constitute an unrelated trade or business:
Example 1. Organization A is described in sections 501(c)(3) and 509(a)(2) and is affiliated (within the meaning of this paragraph (h)) with a church. Organization A publishes a weekly newspaper as its only activity. On an incidental basis, some copies of Organization A's publication are sold to nonmembers of the church with which it is affiliated. Organization A advertises for subscriptions at places of worship of the church. Organization A is internally supported, regardless of its sources of financial support, because it does not offer admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public. Organization A is an integrated auxiliary.

Example 2. Organization B is a retirement home described in sections 501(c)(3) and 509(a)(2). Organization B is affiliated (within the meaning of this paragraph (h)) with a church. Admission to Organization B is open to all members of the community for a fee. Organization B advertises in publications of general distribution appealing to the elderly and maintains its name on non- denominational listings of available retirement homes. Therefore, Organization B offers its services for sale to the general public on more than an incidental basis. Organization B receives a cash contribution of $50,000 annually from the church. Fees received by Organization B from its residents total $100,000 annually. Organization B does not receive any government support or contributions from the general public. Total support is $150,000 ($100,000 + $50,000), and $100,000 of that total is from receipts from the performance of services (66-2/3% of total support). Therefore, Organization B receives more than 50 percent of its support from receipts from the performance of services. Organization B is not internally supported and is not an integrated auxiliary.

Example 3. Organization C is a hospital that is described in sections 501(c)(3) and 509(a)(1). Organization C is affiliated (within the meaning of this paragraph (h)) with a church. Organization C is open to all persons in need of hospital care in the community, although most of Organization C's patients are members of the same denomination as the church with which Organization C is affiliated. Organization C maintains its name on hospital listings used by the general public, and participating doctors are allowed to admit all patients. Therefore, Organization C offers its services for sale to the general public on more than an incidental basis. Organization C annually receives $250,000 in support from the church, $1,000,000 in payments from patients and third party payors (including Medicare, Medicaid and other insurers) for patient care, $100,000 in contributions from the public, $100,000 in grants from the federal government (other than Medicare and Medicaid payments) and $50,000 in investment income. Total support is $1,500,000 ($250,000 + $1,000,000 + $100,000 + $100,000 + $50,000), and $1,200,000 ($1,000,000 + $100,000 + $100,000) of that total is support from receipts from the performance of services, government sources, and public contributions (80% of total support). Therefore, Organization C receives more than 50 percent of its support from receipts from the performance of services, government sources, and public contributions. Organization C is not internally supported and is not an integrated auxiliary.

• * * * *

• Commissioner of Internal Revenue
• Margaret Milner Richardson

Approved:

• Assistant Secretary of the Treasury
• Leslie Samuels

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2 Kings 19:9 And when he heard say of Tirhakah king of Ethiopia, Behold, he is come out to fight against thee: he sent messengers again unto Hezekiah, saying, Thus shall ye speak to Hezekiah king of Judah, saying, Let not thy God in whom thou trustest deceive thee, saying, Jerusalem shall not be delivered into the hand of the king of Assyria. Behold, thou hast heard what the kings of Assyria have done to all lands, by destroying them utterly: and shalt thou be delivered?

08640 הקהרת Tirhaqah = "he searched out the pious: he searched out the waiter"

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== Footnotes ==

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• 
  Brother Gregory
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