Below are resources that may be useful to Alliance churches in the Northwest.
Licensing, Ordination, & Consecration
ALLIANCE POLICY & BEST PRACTICES
Alliance Articles of Incorporation and Bylaws
The 2018 Manual of The Alliance is a great tool to have on hand for understanding the positions and perspectives of the Alliance, we recommend you download this and keep it easily accessible.
This is the statement of faith for The Alliance in the USA: What Do We Believe?
Statement on Human Sexuality
This is our official belief statement on issues related to human sexuality: Read it here.
Additionally, you may be interested in this document (“Staying on Mission”) on how churches should respond to the “Obergefell vs Hodges” case on same-sex marriages. (This comes from the legal department of the C&MA).
Living a life above reproach means Jesus’s holy character is reflected our lives. All pastoral leaders in our Field affirm the linked Lifestyle Statement during the LOC process.
The Alliance's Christian Community Policy
The Christian Community Policy has been prepared as a model policy to describe how a church or other entity’s activities, relationships, and operational policies – including the use of facilities – reflect the C&MA’s sincerely held religious beliefs. Download the cover sheet and the full policy.
HELPFUL 501(C)(3) RESOURCES
Update: New Oregon Dept. of Revenue Transit Tax Goes Into Effect July 1, 2018. If you employ workers in Oregon, or receive a paycheck in Oregon, you will be affected by this new transit tax. Click the link above to read more.
Update: Release Forms Do Not Prohibit Minors from Suing Church in Cases of Injury. Be sure to click the link and scroll down to "What This Means for Churches." Drafting release forms with legal counsel is recommended.
Legal Rights of Religious Non-profits
The National Office has put together an extensive guide for pastors who want to understand the rights and limitations of churches and individuals in ministry as they relate to political activity, under section 501(c)(3) of the Tax Code. You can download the entire PDF here by right clicking and choosing “Save link as…”
Essential Guide to Law & Tax for New Ministers (eBook)
If you’re like most new ministers, you probably are overwhelmed by the legal and tax issues that confront you in the ministry. Richard R. Hammar wrote this book for you! This book was created to provide new ministers with quick, understandable answers. Download it here.
Donor “Restricted” Gifts
Information pertaining to handling Donor “Restricted” Gifts “Proper Care of Donor “Restricted” Gifts”.
A roadmap for how to provide healthcare for staff under the new ACA laws: Healthcare Reimbursements
Access to the The Alliance’s benefit programs for churches.
Employee or Independent Contractor Determination
Determining if a worker is an Independent Contractor vs an Employee? Read these guidelines.
Property Tax Exemption Guidelines
Washington’s guideline for maintaining Property Tax Exemption.
Oregon’s guideline for maintaining Property Tax Exemption.
Church Parking Lot Tax Information
In 2017, the federal government implemented a new tax that could affect your church if you provided parking to your employees in 2018. Although the guidance from the government has been minimal, we now have some basic guidelines to follow to help you determine if your church will have to pay. The attached link will provide you with some of the basics: Church Parking Lot Tax. If you have any further questions, please feel free to contact Julie at the Field Office.
New Oregon W-4s for 2019
Federal tax law changes, including how withholding allowances are calculated, mean that some Oregonians haven’t been withholding enough from their paychecks to cover their state personal income tax liabilities. Oregon now has its own W-4 for state income tax withholding. Form OR-W-4 will allow employees to determine their correct Oregon withholding. You can download and print the form at www.oregon.gov/dor/forms.
New Washington Family & Medical Leave Withholdings
Beginning January 1st, 2019, all churches with employees in Washington must begin withholding and/or paying taxes to the Washington Employment Security Department to cover a new Family & Medical Leave program. This program will allow employees who have worked 820 hours or more in Washington to receive benefits if they end up on family and medical leave (beginning in 2020). In order to cover this program, the new tax begins with paychecks given to Washington employees as of January 1st, 2019. Information on this can be found at https://www.paidleave.wa.gov/employers. If you have further questions, feel free to contact Julie at the field office.