Supporting Documents Required for the Religious Organization

Proof of tax-exempt status

• If the religious organization has its own individual IRS 501(c)(3) letter, provide a currently valid determination letter from the IRS showing that the organization is tax-exempt
• If the organization is recognized as tax-exempt under a group tax exemption, provide a currently valid IRS group tax-exemption determination letter
• If the organization is affiliated with the religious denomination, provide:
  • A currently valid determination letter from the IRS showing that the organization is tax-exempt;
  • Documentation that establishes the religious nature and purpose of the organization;
  • Organizational literature; and
  • A religious denomination certification, part of Form I-360 (see the links to the right).

Proof of salaried or non-salaried compensation

• Verifiable evidence showing how the organization will compensate the religious worker, including specific monetary or in-kind compensation. Evidence may include:
  • Past evidence of compensation for similar positions;
  • Budgets showing monies set aside for salaries, leases, etc.;
  • Evidence that room and board will be provided to the religious worker;
  • If IRS documentation, such as IRS Form W-2 or certified tax returns, is available, it must be provided; and
  • If IRS documents are not available, explain why and provide comparable, verifiable documentation