Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. 1. Explain how you qualify as a mission society under Treasury Regulation Section 1.6033-2(g)(1)(iv) by responding to the following items. a. Confirm that you aren't described in IRC Section 509(a)(3). b. Confirm that more than one-half of your activities are conducted in, or directed at, people in a foreign country. c. Describe in detail how you're sponsored by or affiliated with one or more churches or church denominations. You may address, but are not limited to, the items in the list below: Who your sponsoring or affiliated churches or denominations are Whether you share any common bonds, like belonging to the same denomination as the affiliated or sponsoring churches Whether there is an institutional relationship between you and the churches or denominations that is affirmed by them, or a designee thereof Whether the churches or denominations may direct your work or monitor how you use your funds, and, if so, how Whether you have any board members you share with the churches or denominations, or that are members of their congregations Whether the churches or denominations have the authority to appoint or remove or to control the appointment or removal of at least one of your officers or directors Whether you provide any reports or speaking engagements to the churches or denominations Whether you enter into written agreements with the churches or denominations Whether you're covered by a group exemption letter issued under an administrative procedure (such as Revenue Procedure 80-27) to the churches or denominations Whether your enabling instrument, (corporate charter, trust instrument, articles of association, constitution, or similar document) or bylaws affirm that you share common religious doctrines, principles, disciplines, or practices with the churches or denominations Whether your corporate name shows an institutional relationship with the churches or denominations Whether you report at least annually on your financial and general operations to the churches or denominations Whether if in the event of dissolution, your assets are required be distributed to the churches or denominations, or to an affiliate thereof If none of these factors describe your affiliation with or sponsorship by one or more churches or church denominations, tell us any other relevant facts and circumstances. Send a copy of any documents that show you're affiliated with or sponsored by the churches or denominations. Additional information See the complete list of Applying for Exemption/Miscellaneous Determination Sample Questions by topic.
