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