iv
Civil Law Considerations—Financial Law
. . . . . . . . . . . .
D-1
Introduction
. . . . . . . . . . . . . . . . . . . .
D-1
Terminology
. . . . . . . . . . . . . . . . . . . .
D-1
Organizations Authorized to Sponsor International Religious Workers
. . . .
D-1
Responsibilities of Church Employers
. . . . . . . . . . . . .
D-1
Employment Status Determination
. . . . . . . . . . . . . .
D-2
Social Security Number
. . . . . . . . . . . . . . . . .
D-2
Individual Taxpayer Identification Number
. . . . . . . . . . .
D-2
Case Study 1
. . . . . . . . . . . . . . . .
D-2
Written Agreement
. . . . . . . . . . . . . . . . . .
D-3
General US Income Tax Concepts
. . . . . . . . . . . . . .
D-3
Common Exclusions from Income
. . . . . . . . . . . . . .
D-4
Special Rules for Clerics
. . . . . . . . . . . . . . . .
D-4
Taxation of Members of Religious Orders
. . . . . . . . . . . .
D-5
Classification of International Religious Workers and Seminarians for US Tax Purposes
.
D-5
Resident Alien vs. Nonresident Alien Status
. . . . . . . . . . .
D-5
Tax Obligations of Resident Aliens
. . . . . . . . . . . . . .
D-7
FBAR Obligations of Resident Aliens
. . . . . . . . . . . . .
D-8
Tax Obligations of Nonresident Aliens
. . . . . . . . . . . .
D-8
Treaty Exceptions
. . . . . . . . . . . . . . . . . .
D-10
Departing the United States
. . . . . . . . . . . . . . .
D-11
Basic Tax Exemption Concepts
. . . . . . . . . . . . . . .
D-11
Case Study 2
. . . . . . . . . . . . . . . .
D-12
Addressing Additional Legal/Financial Issues
. . . . . . . . . . .
D-12
Frequently Asked Questions
. . . . . . . . . . .
D-13
Psychological Considerations
. . . . . . . . . . . . . . . .
E-1
Criteria for Selecting Appropriate Psychological Assessors
. . . . . . .
E-1
Case Study 1
. . . . . . . . . . . . . . . .
E-1
Criteria for Selecting Appropriate Psychological Assessments
. . . . . .
E-2
Case Study 2
. . . . . . . . . . . . . . . .
E-3
Criteria for Conducting Appropriate Psychological Assessments
. . . . . .
E-3
Ongoing Formation of International Pastoral Ministers
. . . . . . . .
E-4
Case Study 3
. . . . . . . . . . . . . . . .
E-4
Frequently Asked Questions
. . . . . . . . . . .
E-4
Child and Youth Protection and Safety
. . . . . . . . . . . . .
F-1
Sexual Abuse of a Minor
. . . . . . . . . . . . . . . . .
F-1
Reporting of Allegations
. . . . . . . . . . . . . . . . .
F-2
Zero Tolerance
. . . . . . . . . . . . . . . . . . . .
F-2
Standards of Conduct and Training
. . . . . . . . . . . . . .
F-3
Cultural Considerations
. . . . . . . . . . . . . . . . .
F-3
Criminal Background Checks
. . . . . . . . . . . . . . . .
F-3
Transfer of Clergy
. . . . . . . . . . . . . . . . . . .
F-4
Case Study
. . . . . . . . . . . . . . . . .
F-5
Frequently Asked Questions
. . . . . . . . . . . .
F-5