Proof of tax-exempt status:

  • If the religious organization has its own individual IRS 501(c)(3) letter, provide a currently valid determination letter from the IRS showing that the organization is tax-exempt
  • If the religious organization is recognized as tax-exempt under a group tax exemption, provide a group ruling
  • If the organization is affiliated with the religious denomination, provide:
    1. A currently valid determination letter from the IRS showing that the organization is tax exempt;
    2. Documentation that establishes the religious nature and purpose of the organization;
    3. Organizational literature; and
    4. A religious denomination certification, which is part of the R-1 Classification Supplement to Form I-129 (see the links to the right)

Proof of salaried or non-salaried compensation:

  • Verifiable evidence showing how the organization will compensate the religious worker, including specific monetary or in-kind compensation. Evidence of compensation may include:
    1. Past evidence of compensation for similar positions;
    2. Budgets showing monies set aside for salaries, leases, etc.;
    3. Evidence that room and board will be provided to the religious worker;
    4. If IRS documents such as Form W-2 or certified tax returns are available, they must be provided; and
    5. If IRS documents are not available, you must explain why and provide comparable, verifiable documentation

 If the religious worker will be self-supporting:

  • Documents that show the religious worker will hold a position that is part of an established program for temporary, uncompensated missionary work, which is part of a broader international program of missionary work sponsored by the denomination
  • Evidence showing that the organization has an established program for temporary, uncompensated missionary work in which:
    1. Compensated or uncompensated foreign workers previously held R-1 status;
    2. Missionary workers are traditionally uncompensated;
    3. The organization provides formal training for missionaries; and
    4. Participation in such missionary work is an established element of religious development in that denomination.
  • Evidence showing that the organization’s religious denomination maintains missionary programs both in the United States and abroad
  • Evidence of the religious worker’s acceptance into the missionary program
  • Evidence of the duties and responsibilities associated with this traditionally uncompensated missionary work

Copies of the religious worker’s bank records or budgets documenting the sources of self-support. This may include, but is not limited to, personal or family savings, room and board with host families in the United States, donations from the denomination’s churches, or other verifiable evidence.

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