When a church assists church members or other individuals, the IRS requires the church to keep certain documentation and records on individuals the church has helped. This form should be filled out each time the church helps a person financially. This confidential form will be record in the churches financial records.
Applicants for financial assistance are awarded financial assistance based on financial need. Applicants are not granted financial assistance based on relationships between applicant and church leaders or significant church contributors. The church does not discriminate applicants based on race, color, sex, national origin, age, geographic territory, or disability. However, the church reserves the right to discriminate based on religion.
The church benevolence committee may provide short-term (emergency) assistance and long-term aid to ensure that victims have the basic necessities such as food, clothing, housing, transportation, and medical assistance, (including psychological counseling). The preferred method of providing assistance will be to pay the applicant’s needs directly to a business provider. Assistance may also be provided in the form of cash grants or vouchers for goods or services. The type of aid that is appropriate depends on the individual’s needs and available resources.
This document is intended to provide churches, pastors, and staff with current and accurate information about the subject covered. However, such information is not intended to be sufficient for dealing with a particular legal problem, and the authors and distributors do not warrant or represents its suitability for such purpose. The reader should not rely upon this document as a substitute for independent legal consultation or IRS instructions.
