ECA Standards

The ECA is a member in good standing of the National Association of Evangelicals (NAE), the Evangelical Council of Financial Accountability (ECFA), and the Chaplain Alliance for Religious Liberty.

The Evangelical Church Alliance has been recognized by the U.S. Government as a Church Denomination. ECA members may qualify for housing allowance and they may apply for exemption from Social Security and Medicare Taxes on IRS Form 4029.

For Further Clarification and Review to determine the status of the Evangelical Church Alliance as a Church Organization, please refer to the following details and information:

An Audit Review Letter from IRS, dated April 8, 1971 declares the Evangelical Church Alliance to be a "church denomination" by IRS standards and a letter addressed to the ECA, from J. Burdette, Chief of IRS Exempt Organizations Operations Branch, dated April 19, 1976, declaring the ECA to be a Church organization according to IRS Publication 557, pages 26 & 27.

The Evangelical Church Alliance is listed on IRS Publication 78 as a charitable organization, in Bradley, IL, having the Federal Employer Identification Number of 36-6111511.

Having filed IRS Form 8123 and having met the qualification of being a Church Organization, as described in IRS Publication 517, page 3, under the heading; "Ministers Defined," being exempt from filing Form 990, according to the instructions specified on Page 2, Section B, Item 1 of Form 990. (The ECA's Form 990A exemption letter from the IRS, was received as dated April 1, 1954.)

And the definition of church being assigned to the Evangelical Church Alliance, according to the U.S. Code, found at: http://www4.law.cornell.edu/uscode/26/170.html:

The Evangelical Church Alliance meets the requirements of IRS Code 501 (c) (3), 509 (a) (1)

The Evangelical Church Alliance meets the requirements of IRS Code 170 (b) (1) (A) (i); specifically:

Sec. 170. - Charitable, etc., contributions and gifts (a) Allowance of deduction (1) General rule: There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary. (2) Corporations on accrual basis: In the case of a corporation reporting its taxable income on the accrual basis, if - (A) the board of directors authorizes a charitable contribution during any taxable year, and (B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the third month following the close of such taxable year, then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner, as the Secretary shall by regulations prescribe. (3) Future interests in tangible personal property. For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property. (b) Percentage limitations (1) Individuals: In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagraphs. (A) General rule: Any charitable contribution to - (i) a church or a convention or association of churches.

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