OCA Secretary issues letter concerning US parish 501 (c) 3 documentation
The Archpriest Erci G. Tosi, Secretary of the Orthodox Church in America, recently issued a letter to all OCA parishes and institutions located in the US regarding documentation related to their 501 (c) 3, not-for-profit status.
The text of the letter reads as follows.
“Recently, the Chancery completed a review of all parish files. Many of these files were lacking some basic documents as it relates to the 501(c)3 status of the parishes/organizations of the OCA. It is absolutely necessary that we have certain documentation as it relates to our status as a non-profit religious organization with the Internal Revenue Service.
“According to regulations, we must file a Group Exemption list each year that records each parish and organization of the OCA. In order to be on that list and hold a letter from the Church designating the parish/organization to be tax-exempt, we need to maintain a file with certain records. This file must contain:
“1. A letter from the parish/organization on letterhead requesting to be on the Group Exemption list of 501(c)3 subordinate entities.
“2. A copy of the parish/organization by-laws.
“3. A copy of the parish/organization articles of incorporation.
“4. A copy the parish/organization EIN (Employee Identification Number) letter.
“5. A copy (if applicable) of the state tax-exemption letter for the state in which the parish/organization exists.
“Most parish files have only a few of the items that are required, and these files are open to inspection by the IRS. So I am writing to ask for your assistance. I would ask that each parish collect the information and send it to the Chancery either by e-mail or hard copy.
“If your parish/organization already has a tax-exemption letter, it is still valid, so we just need the supporting documentation. Some parishes/organizations have their own 501(c)3 determination from the past and we would ask for a copy of that for the files. If your parish does not have a letter from the OCA and would like to be included on the master list, then simply send those items listed above and it will be issued. These letters are necessary for most transactions and each parish/organization should have one on file for use by the parish/organization.”
For further information please contact Fr. Eric at (516) 922-0550, ext. 129, or .(JavaScript must be enabled to view this email address).