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Fiscal Office

The Fiscal Office section of the AWF Conference website will provide you with valuable information regarding apportionments, local church guides, contacts, and more. Please use the navigations above to learn about the Fiscal Office.

Contact the Fiscal Office:

• 100 Interstate Park Drive, Suite 106,  Montgomery, AL 36109
• 334.274.1051 (phone)
• 334.274.1052 (fax)
• 1.888.873.3127 (toll free)

 Southern Jurisdiction Church Business Administrators

Questions about PACT..... The Property and Casualty Trust formed by the Annual Conferences of The UMC.  If so, read this page PACT Questions and Answers  to find answers to frequently asked questions.

 Frequently Used Forms

• 2008 AWF Conference Journal Order Form
• IRS Group Ruling Letter Request Form
• Conference Advance Specials
• Charge Conference Forms
• Attendance/Travel Reimbursement Sheet
• Employer Identification Number (EIN)

RECENT IRS GUIDANCE

Group Exemptions- IRS Publication 4573 (Group Exemptions) (http://www.irs.gov/pub/irs-tege/p4573.pdf) provides information on group tax exemption rulings such as the one covering United Methodist local churches, annual conferences, general agencies, and certain other United Methodist affiliated organizations.

In 1974, GCFA, acting on behalf of The United Methodist Church, applied for, and received a group tax exemption ruling from the IRS. In the language of IRS, GCFA is referred to as the “central organization” of the group ruling and the other covered entities are referred to as “subordinate organizations.” (For information purposes, the IRS Group Exemption Number for The United Methodist Church Group Tax Exemption Ruling is: 2573.)

The 1974 group ruling from the IRS is still valid today and by its terms, it provides that all subordinate organizations covered by the group ruling are exempt from federal income tax under Section 501 c (3) of the Internal Revenue Code.

However, from time to time, potential donors have raised questions about verifying the tax-exempt status of our organizations covered under our group ruling. Their interest, of course, is to insure that their contributions to our organizations will be tax deductible. Publication 4573 provides helpful guidance to donors in this regard.

Specifically, Publication 4573 states that to establish the deductibility of their contributions to subordinate organizations, donors may rely on:

(1)     the central organization’s (in this case, GCFA’s) listing in IRS Publication 78 (which is online at www.irs.gov); together with

(2)     the central organization’s (in this case, GCFA’s) verification that the subordinate organization included in the group ruling.

If you have potential donors who have expressed concerns about the deductibility of their contributions, please feel free to direct them to Publication 4573 or to GCFA’s Legal Department.

Comments

1. Ed Cotten wrote on 1/7/2009 4:45:08 PM

Where do I find the Local Church Annual Report form?

2. Meredyth Earnest wrote on 1/8/2009 1:35:44 PM

Rev. Cotten,
you will find it within your church dashboard. look for the "church login" button on the home page of the site. if you have any questions, call Frank at 888.873.3127.