INDEPENDENT CHURCH OR MISSION CHARTERS, FEDERAL IRS CHARTERS, AND ARTICLES OF AFFILIATION
Home Temple Deacons and Priests operate independent ministries subject to Episcopal oversight. It is not necessary for them to specifically affiliate with the Home Temple, which for IRS tax purposes is a national Christian denomination. However, churches and mission can have special affiliation with the Home Temple denomination. There are three kinds of affiliation with the Home Temple offered: Charter of Affiliation, Federal IRS Charter, and Episcopal Corporation Sole Affiliation.
CHARTER OF AFFILIATION FOR MISSION
If Home Temple clergy want to operate as Home Temple Missions or Churches based on the historical Pre-Christian teachings of Yeshua (as opposed to Wiccan, Magdalenic, or other personal spiritual orientation), then they can request a Charter of Home Temple Affiliation for Church or Mission. They operate under the same Episcopal jurisdiction and oversight of the Presiding Bishops of the Home Temple as all clergy, but with focus upon working closely with the Home Temple specifically to advance knowledge of the Pre-Christian teachings of Yeshua, often in the form of an Episcopal visit to present workshops and seminars funded by the Home Temple. Such clergy are those most likely to be nominated for training and consecration as Bishops of the Home Temple Synod. The Charter of Affiliation provides a Home Temple Church or Mission with a national Christian denominational affiliation. Non-affiliated independent churches have the same legal status as those affiliated with the Home Temple denomination, so affiliation is not necessary to operate an independent ministry.
PRIVILEGES OF FEDERALLY CHARTERED
IRS AFFILIATION WITH THE HOME TEMPLE
Independent Churches chartered in affiliation with the Home Temple may eventually need to have federal tax-exempt non-profit church recognition. In thios case, an affiliated Church or Mission does not need to make a separate or independent application to the IRS for tax-exempt status. It can become an autonomous IRS 501(3)(c) tax-exempt church under the control and direction of its own Deacon or Priest and a Board of Directors (minimum three persons). Under the auspices of the Home Temple, the IRS will assign it an EIN number that is a sub-account of the Home Temple Church. With this, it may accept, bank, and retain full control over tax-exempt donations. It is fully responsible for its own spiritual and financial operations. Unless it operates an unrelated business that must be reported to the IRS, it reports only once annually to the Presiding Bishops of the Home Temple in order to maintain its non-profit charter. Normally, then, the federally chartered Home Temple Church or Mission is never required to report to state or federal income tax agencies.
PROCEDURE TO FEDERALLY CHARTER A CHURCH OR MISSION
The Church or Mission must establish itself as a non-profit church corporation in its own state of residence--a process for which there is a minimal filing fee and no requirement for annual state tax reports. Incorporation protects the minister and his/her personal property if a successful suit were filed against the Church or Mission. It also establishes it as a fully independent entity operating under its own direction. All financial and other liability for its ministry are assumed solely by the Church or Mission, with no financial or other liability on the part of the Home Temple, its Presiding Bishops, Synod of Bishops, Caduceus Institute, or other ministries of the Home Temple.
ANNUAL RENEWAL OF FEDERAL CHARTER
The Annual Report to the Presiding Bishops, Board, and Synod of Home Temple Bishops is done on a simple form. All ministers are encouraged to attend the annual convention, Synod, and Board meeting of the Home Temple in late June or early July, but this is not required. The Annual Report must be signed by all members of the board of directors of the Church or Mission requesting renewal of its Charter. It summarizes ministerial and financial activities of the Church or Mission and verifies that all ministries have been conducted according to the principles of the Home Temple Code of Ethics.
PRIVILEGES OF A CORPORATION
SOLE AFFILIATION WITH THE HOME TEMPLE
A Bishop of the Home Temple Synod may incorporate his ministry as a separate, independent diocese operating under all the privileges of chartered affiliation with the following differences: (1.) the corporation sole requires no board of directors, but only a named successor Bishop and a legitimate church denominational affiliation (Home Temple)--there are no board members, and the Bishop operates his/her ministries bound only by the Home Temple Code of Ethics and his/her own spiritual guidance; (2.) the corporation sole may be incorporated in most states for a small filing fee by a valid Apostolic Bishop operating in conjunction with a legitimate, recognized Apostolic church denomination; (3.) the corporation sole is not a Home Temple Charter, but a perpetual religious corporation. However, the Articles of Affiliation must be renewed annually to maintain non-profit, tax-exempt status. Two types of corporation sole are the Roman Catholic Diocese of Los Angeles (and most Catholic dioceses); and the Church of Antioch, which was incorporated in California by Archbishop H.A. Spruit over fifty years ago and operates as an independent church denomination training and chartering its own Malabar Rite missions and churches.
PROCEDURE TO ESTABLISH A CORPORATION SOLE
A Bishop of the Home Temple Synod wishing to establish her/his own corporation sole may consult with the Presiding Bishops for advice about procedure.
REVOCATION OF HOME TEMPLE
MINISTERIAL LICENSE, CHARTER OF AFFILIATION, FEDERAL IRS CHARTER, OR CORPORATION
A. Violation of the Criminal Conduct Provision of the Home Temple Code of Ethics
If at any time charges of criminal misconduct of Home Temple ministers or members of their congregations in ministerial roles are brought to the attention of the Presiding Bishops in writing and signed by the person bringing charges, the Presiding Bishops will immediately convene a Committee of Investigation to hear all sides and evaluate testimony and evidence. Criminal misconduct includes, but is not limited to, such activities as pederasty, fraud, or misappropriation of church funds. The Presiding Bishops will discretely notify the minister and board of directors of the charges, immediately suspend the Charter of the Church or Mission as well as the license of the minister in charge, and await the report of the Committee of Investigation. Upon the recommendation of the Committee, the Presiding Bishops will either dismiss the charges as unfounded, or convene an Ecclesiastical Court of Bishops to hear evidence, testimony, and take action. If an Ecclesiastical Court is convened, the minister and his/her board members will be required to confront their accusers or the evidence of misconduct in person before the Court, which will make one of the following determinations: Guilty, Not Guilty. In the first case, the minister's license, Church or Mission Charter, and/or (in the case of a Bishop) right to affiliation of his/her corporation sole with the Home Temple will be permanently revoked and any evidence gathered by the Court will be made available to civil authorities. In the second case, the temporary suspension of Charter and/or ministerial license will be lifted and the minister and his ministry extended the moral authority and support of the Synod, which may include testimony and evidence to be used for defense in a civil court based on Ecclesiastical Court findings of Not Guilty.
B. Violation of
Non-Criminal Ethical Provisions of the Home Temple Code of Ethics
If charges are made in writing against a Home Temple Deacon, Priest, or Bishop for violation of non-criminal ethical provisions of the Home Temple Code of Ethics, the Presiding Bishops will contact the minister(s) and/or board members implicated and privately investigate the veracity of the charges. If the charges are verifiable, and depending upon the gravity of the violations, the minister(s) involved will be required to correct procedures, rectify practices, or be demitted from the Home Temple.
C. Home Temple Clergy
Desiring to Transfer into a Paid, Professional Sacramental Ministry *
In the case of a Deacon or Priest desiring to transfer into a paid, professional sacramental ministry, the Presiding Bishops will provide him/her with Letters Dimissory to serve under a non-Home Temple Bishop. In the case of a Bishop operating a corporation sole through affiliation with the Home Temple, he/she will be required to transfer affiliation to another IRS tax-exempt 501(3)(c) church organization.
* Specifically, a church or position where he/she receives a salary or charges a fee for providing the Sacraments (Baptism, Marriage, Eucharist or Mass, Funeral), as opposed to teaching, counseling, alternative healing arts, or other legitimate non-sacramental ministries of a church or mission operated on a legitimately qualified or licensed professional fee-for-service basis.