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Restricted General Church/Ministry Funds: These funds receive donations from outside donors with the purpose of supporting the general activities and services of a given church churchg or network of churches or other Christian ministries. In contrast with project funds, the restricted general church/ministry funds are broad in nature, used to support the ongoing activities and services of the church/ministry, and fund distribution tends to be determined by church leadership, subject to Reliant grant-making standards.

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Project and Church Funds

Partnership:

All church Church and project funds must be vetted first to confirm the church/ministry partnership with Reliantare established only for confirmed Reliant ministry partners. A church/ministry is a partner with Reliant when upon the execution of either a Memorandum of Understanding (MOU) related to employment services with Reliant when the partner intends to engage Reliant for employment of field staff or a Non-Employee Employment Partnership Memorandum of Understanding has been signed when the partner intends to engage Reliant through project or church funds without employment of field staff

Purpose:

The purpose of the fund must be consistent with Reliant's tax-exempt purpose. Distributions from the fund cannot be used for any purpose other than those approved by Reliant. Reliant considers activities to be consistent with its tax-exempt purposes when such activities generally accord with services common to Christian ministries and societies. Please reference the excerpt below taken from Reliant's Articles of Incorporation for a description of Reliant's tax-exempt purposes.

Broadly, Reliant interprets the phrases in our tax-exempt purpose "to preach the gospel of Jesus Christ" and "to conduct and extend missionary work" as incorporating a wide variety of services performed under the banner of the gospel of Christ including works of service and other actions and activities done for the purpose of fostering relationships, building trust, garnering credibility with the community, and conveying the Word of God via "all methods of communication." Evangelical Christian work also incorporates all elements of caring for the welfare of the workers who are conducting gospel work. Therefore, when considering the establishment of church/project funds and the approval of grants using church/project funds, Reliant deems that our tax-exempt purposes align with humanitarian and community service-based projects, as well as traditional gospel projects.

Info

Excerpt from Reliant's tax-exempt purpose of Corporation Articles of Incorporation filed with the IRS reads as followsdescribing Reliant's tax-exempt purposes:

The Corporation is organized primarily to serve as an Evangelical Christian Missionary Society, whose purposes shall be to preach the gospel of Jesus Christ, to conduct and extend missionary work, to lead souls to a saving knowledge of our Lord Jesus Christ, to teach the Word of God, and to instruct and edify the body of Christ, by a true and faithful ministry of His previous Word: to train and raise up workers for mission fields, both within the United States of America and abroad, and to establish, maintain and conduct schools for so training missionaries; and to spread the gospel of Jesus Christ to all of humanity and to that end to use all methods of communication, including but not limited to public speech, concerts, audio-visual recordings, and the publication, printing, duplication and dissemination of the written word. 

Those restricted church/project funds that include stipend distribution to Designated Grantees should have a two-fold purpose: to enable the church/ministry to expand its ministry activities through these Designated Grantees and allow for the training and spiritual formation of these Designated Grantees as they prepare for/serve in full-time ministry, and these monies would be used as a monthly stipend for those Designated Grantees. Reliant acknowledges that a Designated Grantee receives a stipend to fulfill the purpose of the fund through conducting the ministry activities outlined on the Master Grant Agreement, and due to these ministry activities, may not be able to devote time to other work activities sufficient to support the Designated Grantee's family, therefore Reliant recognizes that some of the funds may be used for personal expenses.

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Fund Approval:

  • Reliant Leadership will approve church and project funds projected to receive $100,000 (or less) annually.
  • Funds projected to receive over $100,000 annually require approval of the Reliant board.

Timing of Fund Creation:

  • All approvals (based on

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  •  ) must be received prior to church/project fund creation. 


Grant-Making:

Church/Project funds are created to receive donations, and grants are used to distribute monies for those funds. Therefore, a Master Grant Agreement must be signed by the Fund Custodian on behalf of the church/ministry partner at the time of submission of a new church/project fund request to ensure a proper understanding of grant use when monies are distributed. 

The grant must be in compliance with all applicable laws, regulations, and Reliant standards including but not limited to:

  • Grants must comply with Reliant's Grant-Making Standard.
  • Reliant grants must be consistent with the purpose of the fund distributing from which the grant Reliant will not act as a conduit of funds for any recipientis distributed. Grants cannot be used as conduits to channel monies for purposes other than those for which the fund is established.
  • Reliant grants cannot be used to cause any private inurement or improper private benefit to occur. 
  • No part portion of the grant funds is to be used to carry on propaganda, or otherwise attempt may be used for overtly political or legislative purposes (e.g., propaganda, lobbying, or other attempts to influence legislation , or to intervene in any a political campaign on behalf of or in opposition to any candidate for public office).
  • Reliant will not physically transport monies hard currency for grant distribution. Reliant will use a financial institution (bank) for all financial transactions associated with the grantmaking from church/project fundfunds.
  • Reliant will take undertake reasonable steps of due diligence to ensure that it is not otherwise assisting grants are not directed to known or suspected terrorists through its foreign grant-making process.
  • Grant funds may only be disbursed to other organizations, Fund Custodian, or individuals in a manner consistent with Reliant's Grant-Making Standard with the understanding that the church/ministry and/or Designated Grantee fully complies with the grant purposes and the requirements of Reliant's policies and procedures and with the understanding that the church/ministry and/or Designated Grantee clearly acknowledges responsibility of applicable payment of taxes, withholding for employment taxes, and other compliance with local laws and regulations for monies received. 

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  • Recipients of Reliant grants are responsible for compliance with relevant laws and regulations, including relevant tax requirements, pertinent to grants.