Organizational Meeting Minutes

Minutes of the Organizational Meeting of Spiritual Results

Date: [DATE] Place: [PLACE] Present: [Name], [Name], [Name] (the "founding members"). [Name] acted as chair and [Name] as clerk of the meeting.

1. Purpose

The chair stated that the meeting was called to organize a church and religious society under the name Spiritual Results, as an unincorporated religious association, and to adopt its governing documents.

2. Adoption of the Constitution and Statement of Faith

The Constitution and the Statement of Faith, in the form attached, were read. On motion duly made and seconded, they were unanimously adopted, and each founding member affirmed the Statement of Faith and signed the Constitution.

3. Adoption of the Bylaws

The Bylaws, in the form attached, were read. On motion duly made and seconded, they were unanimously adopted.

4. Founding elders

RESOLVED, that [Name], [Name], and [Name] are the founding elders of the Church, constituting the Council of Elders; that they drew lots for initial terms, with the result that [Name] serves until the annual meeting of [YEAR], [Name] until [YEAR], and [Name] until [YEAR]; and that the Council so constituted satisfies Article V, Section 2 of the Constitution, [Name] and [Name] being unrelated to each other and to the Presiding Minister and receiving no compensation from the Church.

5. Officers

RESOLVED, that [Name] is called as Presiding Minister, the Council recognizing his ordination conferred by [ordaining body] on [date] under Bylaws Article 5.4 and receiving him into the ordained ministry of the Church; that [Name] is elected Clerk; and that [Name] is elected Treasurer.

6. Trustees and Declaration of Trust

RESOLVED, that [Name], [Name], and [Name] are appointed Trustees of the Church, and that the Declaration of Trust in the form attached is approved and shall be executed by the Trustees.

7. Membership

RESOLVED, that the founding members, each having signed the Membership Covenant, are received as covenant members, the sixty-day attendance period of Bylaws Article 1.1 being waived for founders.

8. Policies

RESOLVED, that the Conflict of Interest Policy and the Accountable Reimbursement Plan, in the forms attached, are adopted, and that each elder and officer shall sign the annual conflict-of-interest statement.

9. Employer identification number

RESOLVED, that the Clerk is directed to obtain an employer identification number for the Church from the Internal Revenue Service, identifying the Church as a church or church-controlled organization, and that no fee shall be paid to any third party for this purpose.

10. Bank account

RESOLVED, that the Treasurer is authorized to open one or more deposit accounts in the name of the Church at [institution]; that [Name] and [Name] are the authorized signers; that any disbursement over $[amount] requires two signatures; and that no personal funds shall be commingled with the funds of the Church.

11. Compensation of the Presiding Minister

The Presiding Minister left the meeting. The disinterested elders, [Name] and [Name], considered the compensation data attached to these minutes, consisting of [describe: e.g., published compensation surveys for ministers of congregations of similar size in the region]. On the basis of that data,

RESOLVED, that the compensation of the Presiding Minister for the period [DATE] through December 31, [YEAR] is fixed at $[amount] per [month/year], payable [schedule], which the disinterested elders find to be reasonable for the services to be rendered; and

RESOLVED, that of that compensation, $[amount] per [month/year] is designated as a housing allowance under Section 107 of the Internal Revenue Code, this designation to continue in effect until amended by the Council.

The vote was [2–0], the Presiding Minister not voting. The Presiding Minister returned to the meeting.

(If the Church cannot yet pay compensation, substitute: RESOLVED, that no compensation shall be paid to any person until the Council fixes it under Bylaws Article 6.)

12. Payroll tax election

RESOLVED, that the Church, being opposed for religious reasons to the payment of Social Security and Medicare taxes, shall file Form 8274 to elect exclusion from those taxes under Section 3121(w) of the Internal Revenue Code before the first date on which a quarterly employment tax return would otherwise be due. (Strike if not desired.)

13. Gatherings

RESOLVED, that the Church shall gather for worship each [day] at [time] at [place], beginning [DATE]; that the Clerk shall keep the record of gatherings required by Bylaws Article 7.7; and that the order of service attached is adopted as the ordinary order of worship.

14. Literature and website

RESOLVED, that the Statement of Faith, Constitution, Bylaws, and Membership Covenant shall be published as the literature of the Church at spiritualresults.org, together with the Church's teaching.

15. Property tax exemption

RESOLVED, that when the Church acquires or leases property used primarily for religious worship, the Treasurer shall file the affidavit and evidence required by the county assessor to claim exemption from property tax.

16. Fiscal year

RESOLVED, that the fiscal year of the Church is the calendar year.

17. Adjournment

There being no further business, the meeting was adjourned at [time].

Attachments: Constitution; Statement of Faith; Bylaws; Membership Covenant (signed by founders); Declaration of Trust; Conflict of Interest Policy; Accountable Reimbursement Plan; compensation comparability data; order of service.