Section 2. A Church-Affiliated Organization

(Other Than a Section 509(a)(3) Organization) That Is Exclusively Engaged in Managing Funds or Maintaining Retirement Programs and Is Described in Rev. Proc. 96-10, 1996-1 C.B. 577

Line 1. Answer “Yes” if you are described in section 501(c)(3) and under either section 509(a)(1) or 509(a)(2). If “No,” stop and do not submit Form 8940 to request a Form 990 filing exception under this section.

Line 2. Answer “Yes” if you are operated, supervised, or controlled by one or more churches, integrated auxiliaries, or conventions or associations of churches. Explain and cite the reference from your bylaws or other organizational documents that states whether the affiliated church has the authority to appoint and remove your directors in order to demonstrate how you are operated, supervised, or controlled by a church or a convention or association of churches.

Line 2a. Answer “Yes” if you are engaged exclusively in financing, funding the activities of, or managing the funds of one or more churches, integrated auxiliaries, or conventions or associations of churches. Explain and stop here.

Line 2b. Answer “Yes” if you are engaged exclusively in financing, funding the activities of, or managing the funds of a group of organizations substantially all of which are churches, integrated auxiliaries, or conventions or associations of churches, if substantially all of your assets are provided by, or held for the benefit of, such organizations. Explain and stop here.

Line 2c. Answer “Yes” if you maintain retirement insurance programs primarily for one or more churches, integrated auxiliaries, or conventions or associations of churches and more than 50% of the individuals covered by the programs are directly employed by those organizations. If “Yes,” explain and stop here.

Line 2d. Answer “Yes” if you maintain retirement insurance programs primarily for one or more churches, integrated auxiliaries, or conventions or associations of churches and more than 50% of the assets are contributed by, or held for the benefit of, employees of those organizations. Explain and stop here.

Line 3. Answer “Yes” if you are operated, supervised, or controlled by one or more religious orders and engaged in financing, funding, or managing assets used for exclusively religious activities and explain.