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Dear Church,

Below is a statement from your financial ministries regarding the Tax Cuts and Jobs Act of 2017 and the implications for religious non-profits. We are joining with Church Alliance and other advocacy groups to challenge these changes, or at a minimum, seek a delay. We invite you to add your signature to the letter by completing this form

Background:

The recently enacted Tax Cuts and Jobs Act of 2017 called for many changes in tax law, tax reporting, and laws surrounding charitable deductions, among other things. Two such changes will significantly affect churches and affiliated religious organizations. These changes can be found in Section 512(a) paragraphs (6) and (7).

These changes require new methods of calculation for tax reporting and payment for income earned through unrelated trades or business for churches and affiliated organizations and declare certain amounts paid by tax-exempt organizations to be taxable income (e.g., for a parking facility used in connection with qualified parking, for a qualified transportation fringe benefit, gym memberships, etc.).

These changes have not yet been clearly defined and the reporting method for them is currently unknown. A delay in implementation of changes will allow churches and religious institutions time to ensure they are abiding by the new law and time to train church leaders in appropriate new practices. An implementation delay will also allow the Treasury and Internal Revenue Service time to clearly outline the definition of these new requirements and create the reporting structures necessary for tax-exempt organizations to comply with the law or allow for the legislative fix to advance.

Our Statement:

To (Addressee):

The Christian Church Foundation, Disciples Church Extension Fund, and Pension Fund of the Christian Church each represent the financial interests of the Christian Church (Disciples of Christ), managing more than $4B in assets. As advocates for the financial well-being of all of our churches and affiliated organizations, such as colleges and universities, nursing homes, children’s homes, and other ministries, we respectfully add our voices to those organizations, including Church Alliance, the American Institute of CPAs, and the National Council of Nonprofits, among others, that have requested a delay in implementation of changes or repeal of Sections 512(a)(6) and (7) of the Internal Revenue Code that were enacted as part of the recent Tax Cuts and Jobs Act (“TCJA”; Public Law No. 115-97).

We believe it is in the best interest of the Christian Church (Disciples of Christ) and other religious churches and organizations to delay the implementation of these new laws until Treasury and the Internal Revenue Service have accurately defined the measure of the law and created means to adhere to these new regulations or repeal this section of the law due to the undue burden this will place upon volunteer-based organizations.

Sincerely,

Gary Kidwell, President, Christian Church Foundation

Rick Reisinger, President, Disciples Church Extension Fund

Rev. Dr. Todd Adams, President, Pension Fund of the Christian Church

Rev. Teresa Hord Owens, General Minister and President, Christian Church (Disciples of Christ)


Supporting Signers:

Rev. Dr. Preston T. Adams III, Founding and Senior Pastor, Amazing Grace Christian Church (Indianapolis, IN)

Linda Hernandez Williams, Elder, First Christian Church (San Bernardino, CA)

Rev. Ruth Chavez Wallace, VP for Development, Pension Fund of the Christian Church (Little Rock, AR)

Rev. T. Eugene Fisher, Vice President, Pension Fund of the Christian Church (Indianapolis, IN)

Rev. Dr. Norman L. Williams, PSWR Disaster Recovery Ministry Coordinator, First Christian Church (San Bernardino, CA)

Rev. Daniel B. Gulden, Vice President of Client Relations, Pension Fund of the Christian Church (Indianapolis, IN)

Jefa Sheehan, Pension Fund of the Christian Church (Indianapolis, IN)

Rev. Esteban Gonzalez Doble, Pastor Ordenado, Iglesia Christiana (Guaynabo, PR)

Rev. W. Kyle Fauntleroy, Pension Fund of the Christian Church (Fort Worth, TX)

Teresa Hagan, Pension Fund of the Christian Church (Indianapolis, IN)

Ted Weaver, Pension Fund of the Christian Church (Noblesville, IN)

Rev. Jennifer Schooley, Minister, Rush Creek Christian Church (Arlington, TX)

Sharon J. Coleman, Sr. VP for Operations, Pension Fund of the Christian Church (Indianapolis, IN)

Jordan Whitt, Pension Fund of the Christian Church (Indianapolis, IN)

Rev. Dr. Janet A. Long, Senior Pastor, Washington Ave. Christian Church (Elyria, OH)

Nicole Porter, Pension Fund of the Christian Church (Indianapolis, IN)

Gregory C. Smith, Attorney, First Christian Church (Lafayette, IN)

Karen Johnson, Christian Church Foundation (Indianapolis, IN)

Rev. Tim Graves, Lead Pastor, Albany First Christian Church (Albany, OR)

Ruth Weaver, Senior Vice President, Christian Church Foundation (Indianapolis, IN)

Regina J. Thayer, Bethany Memorial Church (Bethany, WV)

Randall S. Johnson, Vice President, Christian Church Foundation (Indianapolis, IN)

Joshua E. Santana, Board Member, Pension Fund of the Christian Church (Lexington, KY)

Rev. B. Ray Owens, First Christian Church (Garland, TX)

Rodney E. Witte, Asst VP of Client Relations, Pension Fund of the Christian Church (Lakewood, CO)

Dr. James S. Kratz, West Des Moines Christian Church (West Des Moines, IA)

Rev. Robert Terry Halstead, First Christian Church (Davenport, IA)

Rev. Dr. Teresa Dulyea-Parker, Regional Minister and President, First Christian Church (Bloomington, IL)

Rev. Ted H. Welch Sr. (Macedonia, IA)

Rev. Mark A. Garrett, Lead Pastor, Legacy Christian Church (Harrison, OH)

Rebecca L. Johnson, Generations Christian Church (New Port Richey, FL)

Emily Martin, CFRM, Christian Church (Disciples of Christ) (Indianapolis, IN)

Alexis Branaman, Pension Fund of the Christian Church (Jacksonville, FL)

Robert G. Ringgold, First Christian Church (Ocklawaha, FL)

Andrea Teter, Western Oakes Christian Church (Yukon, OK)

Rev. Dr. Dawn Darwin Weaks, Pastor, Connection Christian Church (Odessa, TX)

Rev. Jerry R. Castetter, Pastor, Yorktown Christian Church (Noblesville, IN)

Rev. Bruce D. Frogge, Sr. Minister, Cypress Creek Christian Church (Spring, TX)

Rev. David Evans, Bethany Christian Church (Farmington, NM)

Rev. Matt Rosine, Pension Fund of the Christian Church (Indianapolis, IN)

Rev. Scott Woolridge, Associate Regional Minister, Christian Church in Illinois & Wisconsin (Bloomington, IL)

Rev. Verla Miller, Senior Minister, Springfield United Methodist Church (Springfield, CO)

Rev. Jerry Lang, Vice President, Christian Church Foundation (Centennial, CO)

J. Thomas Wheeler, South Joplin Christian Church (Joplin, MO)

Rev. Marnie Leinberger, Pastor, Milagro Christian Church (Pueblo, CO)

Robert Hawley, Vice President, Christian Church Foundation (Fort Worth, TX)

Dr. Alan Lobaugh, Senior Minister, Azle Christian Church (Fort Worth, TX)

Rev. Dr. Terrye Williams, Clergy, Riverside Christian Church (Wichita, KS)

Rev. Dr. Nadine Burton, Executive Regional Minister, Great River Region (Little Rock, AR)

Debra Clayton, Board Member, Christian Church Foundation (Topeka, KS)

Logan Fraser, Associate Minister, Azle Christian Church (Fort Worth, TX)

Rev. Bere Gil Solo, Pastor, Iglesia Hermandad Cristiana (Indianapolis, IN)

Rev. Aaron Smith, Pension Fund of the Christian Church (Indianapolis, IN)

Melissa A. Poe, Pension Fund of the Christian Church (Indianapolis, IN)

Marvin J. Huizinga, Treasurer & Board Member, 1st Christian Church (Downers Grove, IL)

Rev. Richard Earl Hamilton, Pastor, First Christian Church (Downers Grove, IL)

Rev. Yvonne T. Gilmore, Associate Dean, Disciples Divinity House of the University of Chicago (Chicago, IL)

Rev. Thomas R. Webster, First Christian Church (Greeley, CO)

Dr. Jill W. Westbrook, Associate Minister, Lindenwood Christian Church (Memphis, TN)

Rev. Dr. Harold Guess, Western Hills Christian Church (San Antonio, TX)

Rev. Tyler Thompson, Senior Minister, Zionsville Christian Church (Zionsville, IN)

Rev. Dr. Robert W. Perry, North Chevy Chase (Silver Spring, MD)

Rev. Cory Glover, Pastor, First Christian Church (Paris, TN)

Rev. Elizabeth J. F. DeWeese, Senior Minister, First Christian Church (Mesa, AZ)

Rev. Terry Foland, First Christian Church (Rushville, IL)

Rev. Dr. Sharon E. Watkins, Bethany Memorial Christian Church (Bethany, WV)

Karen Wachendorf, Zionsville Christian Church (Zionsville, IN)

Rev. Lura J. Cayton, Community Christian Church, Kansas City (Blue Springs, MO)

Rev. AnDrea Walker-Skye, Chaplain (Cushing, OK)

Rev. Dr. John Callison, Senior Minister, The Woodlands Christian Church (The Woodlands, TX)


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