Guidelines: Religious Organizations

Philanthropic support for religious applicants can play a vital role in strengthening communities, particularly when their facilities serve broader social purposes such as education, housing, food access, and community programming.

Because many religious organizations are not required to file IRS Form 990s or audits, these guidelines outline the minimum documentation and review areas the Foundation typically considers when evaluating requests:

  • Minimum Financial Documentation: The religious applicant must provide at least two years of internal financial statements, including income and expenses, to demonstrate transparency, fiscal responsibility, and basic financial management capacity.

  • Community Investment: Proposed projects should provide a long-term, tangible benefit to the neighborhood and demonstrate whether its impact will outlast the religious applicant’s tenure if the religious applicant’s expenses exceed revenue over the two-year period of financial documentation.

  • Protection of Partner Projects: If a third-party organization (e.g., nonprofit, school, childcare center) uses the applicant’s facilities, formal lease or use agreements are required and should be submitted. These agreements should include protection for the lessee in the event of dissolution.
    The Foundation will not fund projects where partner programs would be left vulnerable without such protections.

  • Leadership and Board Oversight: In the proposal under the organization’s history, please describe the governance structure, including who holds financial decision-making authority and whether there is an independent or advisory board providing oversight.

  • Conflict of Interest Disclosure: Please also list in the organization’s history section of the proposal any potential conflicts of interest (e.g., family-run religious applicants or financial entanglements with vendors) .

  • Active Legal Matters: Please also list in the organization’s history section of the proposal any current or pending legal actions that could affect the organization or the proposed project.