Enhancing Accountability For The Religious And Broader Nonprofit Sector

9781936233052: Enhancing Accountability For The Religious And Broader Nonprofit Sector

Enhancing Accountability For The Religious And Broader Nonprofit Sector is a 91-page report from the Commission on Accountability and Policy for Religious Organizations( Commission ) to Sen. Charles Grassley (R-IA) addressing nonprofit tax and regulatory issues related to clergy, congregations and other nonprofit organizations. Leaders from multiple faith groups, including mainline and evangelical Protestant, Catholic, Jewish, Muslim, Hindu and Seventh Day Adventist leaders joined legal experts and leaders from the broader nonprofit sector in providing the comprehensive study of national tax policy relating to religious and other nonprofit organizations.

The Commission's report offers 43 specific recommendations and responses to the Grassley staff report that it believes will enhance accountability by religious and other nonprofit organizations while avoiding excessive legislation or regulation that would be harmful or burdensome to them.

The recommendations are provided along nine topical lines:

  • Executive compensation and excess benefit transactions
  • Clergy housing exclusion
  • Churches, accountability and donor engagement
  • IRS advisory committee for religious organizations
  • Independent accreditation and ECFA's model
  • Religious organizations and third-party oversight
  • Examinations of church leaders
  • "Love" offerings
  • Public disclosure of highly sensitive information

The report strongly encourages:

  • More effective administration of existing law
  • Improved guidance and education about the law
  • Proactive and verifiable demonstration by nonprofits of their commitment to financial integrity
  • A higher level of donor engagement in the giving process

The Commission report notes that federal laws (and penalties) are already in place, prohibiting, for example, excessive compensation and benefits for nonprofit leaders, and that these laws should be effectively enforced. The Commission further recommends clearer published guidance and forms from the IRS and Treasury Department addressing key areas of existing laws followed by an education effort about the law and the penalties for noncompliance. Additionally, the Commission noted that the IRS needs to rectify a current technical issue involving the IRS's restructuring, which caused a federal court to rule that the IRS was not properly handling inquiries of churches.

In an area of particular interest to many religious, nonprofit organizations, the Commission addressed an issue not dealt with in Grassley's initial report: public disclosure by the IRS of highly sensitive information in an organization's Form 990 tax filing or Form 1023. There are many cases where such disclosure exposes people or organizations to considerable risk and the Commission recommends that the IRS modify these forms to permit the filing organization to identify sensitive information that should be redacted from public disclosure, and that Congress adopt legislation prohibiting public disclosure by the IRS of such information in Forms 1023 and 990. This issue affects organizations working in sensitive areas of the world or engaged in sensitive social outreach such as operating shelters for victims of domestic violence.

"synopsis" may belong to another edition of this title.

About the Author:

The Commissions report represents the combined work of 16 Commission members and 66 panelists.

"About this title" may belong to another edition of this title.

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Commission on Accountability and Policy for Religious Organizations
Published by Ecfa
ISBN 10: 1936233053 ISBN 13: 9781936233052
Used Paperback Quantity Available: 1
ThriftBooks - Motor City
(Brownstown, MI, U.S.A.)

Book Description Ecfa. Paperback. Book Condition: As New. Straight spine with no creases. Cover has no damage and pages show little wear. Bookseller Inventory # G1936233053I2N00

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