July 27, 2011
Internal Revenue ServiceAttn: Stephen Clarke (Announcement 2011-36)SE:T:EO (3C1)Washington, DC 20224
Dear Mr. Clarke,
We wish to comment on issue #7 “Names and EINs of foreign grantees” as reflected inAnnouncement 2011-36.
We strongly believe that reporting the name and employer identification number (EIN) ofeach grantee on Form 990, Schedule F, Part II, would jeopardize the safety of U.S. charityworkers. It is essential to maintain the confidentiality of the identity and location ofpersons in unstable locations where rogue governments or nongovernmental forces havecreated dangerous or hostile environments.
We urge the IRS to not require charitable organizations to report information aboutspecific grant recipients, whether or not they are based in the U.S., that could endangerthe health and safety of employees and other individuals associated with the grantrecipient. Further, we encourage the IRS to remove columns a and b from Part II ofSchedule F.
Additionally, for the reasons described in this letter, we recommend that the instructionsto Schedule F encourage filing organizations not to inadvertently include non-requiredinformation in Form 990 (e.g., on Schedule O) that would jeopardize the safety of charityworkers.
In the strongest, most sincere terms possible, we urge your adherence to this request.This is not a tax compliance issue—it is a life safety issue that simply cannot be ignoredor minimized.
Background. In 2007, the Internal Revenue Service released a draft of the Form 990 forthe tax year 2008. ECFA raised serious concerns regarding the specific identification ofrecipients in foreign countries in our September 12, 2007 letter to members of Congressand the Internal Revenue Service. Subsequently in 2008, the IRS did not requirereporting organizations to complete certain portions of the new form due to “publiccomment that disclosure of such information could jeopardize the confidentiality ofsensitive foreign operations and the safety of such grantees.” The IRS aptly observedthat such detailed information about outreaches in foreign countries “raise[s] concerns
Evangelical Council for Financial Accountability440 West Jubal Early Drive, Suite 130 • Winchester, VA 22601
540-535-0103 • 800-323-9473 • fax: 540-535-0533 • web: www.ECFA.org • email: [email protected]
1 I.R.S. Announcement 2011-36, available at www.irs.gov/pub/irs-drop/a-11-36.pdf.2 I.R.S., Form 990 Redesign for Tax Year 2008: Schedule F, Statement of Activities Outside the UnitedStates – Highlights 1 (2007).
about the personal safety of workers, volunteers, and others involved in an organization’swork in certain unsafe foreign areas.”
Recently, in Announcement 2011-36, the IRS invited public comment once again onwhether portions of the Form 990, Schedule F should be unshaded or deleted entirely,along with the rationale for taking such action.
ECFA and its members remain very concerned about the potential Form 990requirement of more detailed information from nonprofit organizations related to theirinternational grant-making and other activities. This issue is especially critical becauseof the numerous employees and affiliates of ECFA members that would be endangeredthrough such reporting.
While we strongly support the desire and effort on the part of the federal government, in the interest of antiterrorism, to obtain and identify specific information about theinternational activities of nonprofit organizations, we also strongly oppose, in the interestof the health and safety of people carrying out legitimate charitable and religious work ofnonprofit organizations, making certain specific information publicly available.
As you know, these forms (with limited redactions) are subject to public inspection underInternal Revenue Code Section 6401. Form 990 is generally available on the Internet.
The digital marketplace has turned public disclosure into immediate availability on theInternet. Accordingly, terrorists and others who would seek to harm those doinglegitimate charitable work may have instant access and could easily identify those whoare working to improve life in their part of the world. Without a doubt, this puts U.S.religious and charity workers and organizations in harm’s way. This is furthercompounded by the fact that many of the organizations serving in these regions areamong the largest religious organizations in the United States and are operating incountries where outside religious organizations are targeted.
With alarming frequency, news organizations issue disturbing reports of U.S. charityworkers who are killed for their service in foreign nations. While some might imagine thatthese stories are isolated incidents, the unfortunate reality is that such deaths are not allthat uncommon. Countless missionaries and U.S. humanitarian workers are harassedand murdered year after year for their sacrificial service in some of the neediest, mosthigh-risk areas of the globe.
Innumerable U.S. charities and religious organizations engage in international servicewhere revelation of the identities of cooperating organizations would present a clear andimmediate danger to the workers and organizations involved.
Founded in 1979, ECFA provides accreditation to leading Christian nonprofitorganizations that faithfully demonstrate compliance with established standards forfinancial accountability, fundraising, and board governance. Members include Christianministries, denominations, churches, educational institutions, and other tax-exempt
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 2
3 See, e.g., Rod Nordland, “Killings of Afghan Relief Workers Stir Debate,” N.Y. Times (Dec. 13, 2010).
501(c)(3) organizations. Collectively, these nearly 1,600 organizations with more than1,000 affiliates represent more than $18 billion in annual revenue.
Signed by ECFA and the following concerned ECFA member organizations,
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 3
Eldon R. BarkmanPresident/CEOJAARS, Inc.
Richard StearnsPresidentWorld Vision United States
Ronald WilcoxInterim Chief Operating OfficerSamaritan’s Purse
Barry C. GardnerChief Financial OfficerFood for the Hungry
Kevin PalauPresidentLuis Palau Association
Julia A. OliverExecutive Vice President, CFOAmerican Bible Society
Ravi ZachariasChairman & CEORavi Zacharias International Ministries, Inc.
Christopher SueExecutive Director of Ministry OperationsChildren’s Hunger Fund
Michael D. LittlePresident, COOChristian Broadcasting Network
Robert E. PittardSenior Vice PresidentBilly Graham Evangelistic Association
Kerry AlbertiChief Financial OfficerYoung Life
Tom WhiteExecutive DirectorThe Voice of the Martyrs, Inc.
Robert LonacCEO & PresidentCRISTA Ministries
Dan BusbyPresidentECFA
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 4
Greg PruettPresidentPioneer Bible Translators
John A. LariaVice President - FinanceOneHope, Inc.
Kenneth A. WilliamsExecutive Vice PresidentFellowship of Christian Athletes
Stephan J. BaumanPresident/CEOWorld Relief
Daniel DavisAssociate DirectorHope for the Hungry
Steven R. JonesPresident & TreasurerThe Baptist Home (Missouri)
James J. CavnarPresidentCross International
Ed AndersonChief Financial OfficerCompassion International
David FyockExecutive Vice PresidentMission Aviation Fellowship
Jo Anne LyonGeneral SuperintendentThe Wesleyan Church
Karl D. EastlackCEO & PresidentWorld Hope International
John C.MulderPresidentWaterStone
Robert A. BlincoeExecutive DirectorFrontiers
Scott R. OlsonPresident & CEOInternational Teams USA
Mark A. MetzgerChief Financial OfficerConvoy of Hope
David WillsPresidentNational Christian Foundation
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 5
David StaversPresidentMission India
S. Kent ParksPresident & CEOMission to Unreached Peoples
C. D. PenningtonControllerWater Missions International
S. Brent ThompsonVice President for Legal ServicesInsight for Living
Earl P. Kelley, Jr.General ManagerWIZB-FM His Radio
Kenneth ReutterAccountantProject Amazon
Chris NogueiraPresident/CEOAmerican Tract Society
Arthur B. PatrayPresident/CEOPalm Missionary Ministries, Inc.
Lance ThollanderPresidentHope Builders International
William G. Wilcox, Jr.Associate Director for OperationsSmyrna Ministries International
Teo A. BabunExecutive DirectorECHOcuba
Paul HanakInternational DirectorAmbassadors for Christ International Ltd.
Scott HolbrookChief Financial OfficerCrossWorld
Paul A. CedarChairman/CEOMission America Coalition
Robert S. DinolfoChief Financial OfficerBiblica US, Inc.
Daniel C. ReedChief Financial OfficerMAP International
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 6
Ronald K. PownallBusiness AdministratorEquip Inc.
Scott DawsonPresidentThe Scott Dawson Evangelistic Assn., Inc.
Mary Rose JonesTreasurer, USA CEOSteiger International, LTD
James Brian TyndallChief Operating OfficerGlobal Outreach International Inc.
Edward G. HirshmanDirectorHarvesters International Ministries
Sergey RakhubaPresidentRussian Ministries
Charles R. StillionDirector of MinistriesVillage Ministries International, Inc.
Scott TirrellChief Financial OfficerMastermedia International
Melinda R. EspinosaCFO AdministratorPacific Missionary Aviation
John PetersonSenior Vice PresidentYouth for Christ/USA Inc.
Rose Marie NeufeldTreasurerC.A.R.E. Philippines
Wendell Geary, Jr.Director of Finance and AdministrationOMF International
James CampbellPresident/CEORadio Training Network Inc.
David RedelfsDirector of OperationsOpen Arms International
Melinda H. StaplesDirector of ProjectsNew Directions International
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 7
David C. Meldrum-GreenFinance Director & TreasurerGreat Commission Ministries
Monte EdwardsChief Financial OfficerDELTA Ministries International
F. Mackey SchneiderPresident of Board of DirectorsAdventures in Missions
Ellen J. AbramsonPresidentASON International
Lawrence A. BreedenChief Operating OfficerCare Net
Robert J. EngimannPresidentChildren of Promise International, Inc.
Doug SeebeckPresidentPartners Worldwide
R. Elliott SnuggsVice President for OperationsAsian Access
Kurt BishopPresidentMission Possible, Inc.
Paul WalmsleyPresidentChrist for the Island World, Inc.
Tom DudenhoferExecutive DirectorAudio Scripture Ministries
Brett K. HowardPresidentResourcing Christian Education International
Linda A. SmithPresidentShared Hope International
Kris DavisBusiness Manager, OfficerGospel for Asia
Rufus HarveyController & CFOGrace to You
Gary RinggerPresidentLifesong for Orphans
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 8
Mark A. DeckardFinance OfficerGlad Tidings India
Barbara J. MoorePresidentChristian Services, Inc.
Derek W.EngdahlGeneral DirectorServant Partners
Robert F. DolanFinance DirectorInterserve USA
David F. ThackerChief Financial OfficerAdvancing Native Missions
Renae DeBeverOperations ManagerThe Joshua Fund
Robert OsborneExecutive DirectorWorld Harvest Mission
Kristy ScottChief Financial OfficerWorld Emergency Relief
Gary M. BenedictPresidentThe Christian and Missionary Alliance
Michael B. McKeithenChairmanMissio International
Mark C. DeVitoDirector of Operations and FinanceDerek Prince Ministries
Jack L. WatkinsDirector of Finance & AdministrationAfrican Leadership, Inc.
John BastianChief Financial OfficerYouth for Christ International
Angela HoldenCFO/Office ManagerNew Hope International
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 9
John H. Nelson IIIPresidentWorldlink International Ministries
Debra MinottiNational DirectorEbenezer Emergency Fund USA
Chan Kei ThongChief Executive OfficerLeadership Development International
William E. (Josh) PetersPresident & General DirectorFIRE International
T. Dale SmithExecutive DirectorInterAct Ministries, Inc.
Curtis V. HailPresident & CEOe3 Partners Ministry
David PerkinsChief Financial OfficerJohn M. Perkins Foundation
Richard WolfordExecutive DirectorFellowship of Associates of Medical Evangelism(FAME)
Paul NeighborsExecutive DirectorChristian Motorsports International, Inc.
Paul D. ErdmannChief Operating OfficerFinishers Project
Richard C. AllenPresidentProject MedSend
David WilsonPresidentOpen Air Campaigners - Overseas Ministries
Daniel C. WattsPresidentEvery Generation Ministries
Leigh JensenExecutive DirectorInternational Christian Adoptions
James HallChief Executive OfficerEngineering Ministries International
Frank R. BlockCEOLove Basket, Inc.
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 10
Stephen K. YoungerPresidentMMS International, Inc.
Leslie Neal SegravesExecutive Director10/40 Connections, Inc.
Gary I. AllenPresidentChristian Mission for the United NationsCommunity
Mike O’RearPresident & CEOGlobal Mapping Project, Inc.
Jack RothenflueDirectorCommission to Every Nation
Charles HallPresidentWorld Indigenous Missions
Johnathan DunnFinance ManagerRick Bonfim Ministries
Danette CrawfordPresidentJoy Ministries
Bethany WrightExecutive AssistantNazarene Compassionate Ministries, Inc.
Matt McLaughlinAssistant ControllerCityTeam Ministries
Geneva VollrathCEO/PresidentStonecroft Ministries, Inc.
Whitney T. KuniholmPresidentScripture Union/USA
Steve CrewsPresidentMexican Medical Inc.
William J. BlacquierePresident/CEOBethany Christian Services
William N. DeansPresidentMustard Seed International
Stephanie KishMoldova Field LeaderFriends in Action International
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 11
Moses C. OnwubikoPresidentGrace Evangelistic Ministries, Inc.
Carmena CruzExecutive DirectorMission East Asian National Support
Evan DrakePresidentBible Basics International
Ralph E. (Gene) BrushExecutive Vice PresidentPartners in Evangelism International
Richard E. MillerPresidentFreedom in Christ Ministries
Ralph E. LoperFinance Director/Assistant Executive DirectorGospel Recordings Network
Tim TurkingtonManager, Business & CommunicationsFishhook International
Colette C. StrangeChief Operating OfficerApartment Life, Inc.
Gary L. BishopPresident/CEOFar Corners Missions
Bastian VanderzalmPresident/CEOMedical Teams International
Marshall R. GillamExecutive DirectorLutheran Bible Translators, Inc.
Timothy KeeseeDirectorFrontline Missions International
Jeffry HillesSenior Vice PresidentCorporate Chaplains of America
Linda H. WilliamsExecutive Director/PresidentWith Love From Jesus Ministries
Kimberly L. SmithPresidentMake Way Partners
Richard P. TaylorExecutive DirectorFOCAS
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 12
Bruce O’NealPresidentMANNA Worldwide
Ana Aspras SteelePresidentDalit Freedom Network
John C. Payne, M.D.President/CEOMedical Ambassadors International
Dean R. Chollar, Jr.CEOCrossway International, Inc.
Scott C. SabinExecutive DirectorPlant with Purpose
David GayChief Financial OfficerLower Lights Ministries
Jonathan A. EgelerPresident/CEOMission Safety International
Gordon DonohoPresident/CEOChristians in Action
Larry W. WebbExecutive DirectorWomen’s Hope Medical Clinic
Phil WaldrepChief Executive OfficerPhil Waldrep Evangelistic Association
David N. TroyerGeneral DirectorChristian Aid Ministries
Robert KuhlmanPresidentIntegra Ventures USA
Mario BabarczyPresidentHearts in Action International
John ChiangPresidentMinorities For Christ International
Samuel ChaoPresidentChina Ministries International
Richard PepperTreasurerAfrican Children’s Mission
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 13
Alan Pieratt, PhDPresidentChildren’s Relief International
Jeff VanBeaverPresidentActs 1:8 Ministry
Ed SchwartzPresidentLoving Shepherd Ministries
Philip McDonaldPresidentClosed Door Ministries, Inc.
Stephen LiversedgePresidentEvangelism Resources
Wil McCallPresidentDallas Leadership Foundation
Brian A. LuwisChief Executive OfficerAmerican World Adoption Association
Gerard LongExecutive DirectorAlpha USA
Nick HallPresidentPulse Outreach
Robert SchindlerPresidentMission ONE
Diane ReynoldsVice President of FinanceOneHundredX
Ramesh RichardPresidentRamesh Richard Evangelism and Church Health
Virginia DanielManagerAlongside Ministries International
Robin L. PalesanoChief Financial OfficerReaching Souls International
Al BridgesPresidentBEE World, Inc.
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 14
William P. DillonFounder & Executive DirectorInner City Impact
Jerry W. SquyresFounder/PresidentInnovative Mission Opportunities, Inc.
Gaetano SottilePresident/FounderItaly for Christ, Inc.
Steven J. SchmidtPresidentEagles Nest Ministries
John DittyPresident/CEOGiving Children Hope
Edward ThompsonPresidentLOGOI, Inc.
Michele M. RickettPresident/CEOShe Is Safe
John KirwanPresidentInternational Partnerships
Nancy LindgrenOffice Manager/Finance AssistantEntrust
Thomas KranceSenior Director of Business and OperationsUrban Impact Foundation
Johan GousPresidentHope Builders Ministries
Edward E. MaltmanChairmanGospel Mission of India
William H. JonesPresidentCrossover Communications International
Hannele PardainExecutive DirectorChristian Friends of Israel–USA, Inc.
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 15
Hanna S. ShahinPresidentEndure International, Inc.
Joseph Allen ZimmermanExecutive DirectorSolid Rock Missions
Pat BradleyChief Executive OfficerInternational Crisis Aid
Mawii PudaiteCo-Founder & PresidentBibles for the World, Inc.
Michael AderinkomiPresidentThe Good Samaritan Society of America
Clint SummersTreasurerAfrican Outreach Ministries
David HicksTreasurerWorld Link Ministries
Robert T. RogersPresident/CEOMighty in the Land Ministry
Thomas M. ClintonExecutive Director/CEOFirst Love International Ministries
Mike MillerCEO/CDOPredisan
La Doyt RodeheaverCEO/PresidentIN Network
Linda WebsterExecutive DirectormPower
John Drew DickensPresident/CEONeed Him Ministries
R. Larry MoyerPresident, CEOEvanTell
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 16
Dwight D. JarboePresident & CEOMMS Aviation
John W. DunckelU.S. DirectorGo Ye Fellowship
Kevin McCollumPresidentLightbearers Ministries International, Inc.
Stan DoerrPresident/CEOECHO, Inc.
Edwin H. AndersonChief Executive OfficerHealing Waters International
Kevin J. BrownExecutive DirectorTrinity Christian Community
Brent HamplePresident/CEOIndia Partners
Patrick KleinFounder/DirectorVision Beyond Borders
Stephen E. MathisInterim PresidentMissouri Baptist Foundation
Christopher MorrisVice PresidentJian Hua Foundation
Steve JamisonPresidentSteve Jamison Ministries
Kurt DillingerPresident/CEOLIFE International
Junine SchoenChief Financial OfficerOpen Doors with Brother Andrew, Inc.
Larry ChamberlainCEO/PresidentGrace Brethren Investment Foundation
Mr. Stephen ClarkeComments Re: Announcement 2011-36Page 17
Benjamin M. Barredo, Jr.PresidentAdvancing Native Missions
Nabil CostaVice PresidentMiddle East Bible Outreach
Daniel BatchelderPresidentMorning Star Development
Fred L. PotterCEO/Executive DirectorChristian Legal Society
Lauren P. WeaverVice President of FinanceInternational Justice Mission
Robert CulverPresidentInterFACE Ministries
Sam P. GokanakondaPresidentGospel Outreach Ministries International
John A. KilpatrickPresidentJohn Kilpatrick Ministries
Joseph RichterExecutive DirectorFARMS International, Inc.
Heidi S. LintonExecutive DirectorChristian Friends of Korea
Larry R. KingChief Financial OfficerMarketplace Ministries, Inc.
Roger W. HatfieldExecutive DirectorFuture Leadership Foundation
Dave PattyPresidentJosiah Venture
Jesse SaintChief Financial OfficerIndigenous Peoples Technology &Education Center
Steve SwansonGeneral Manager88.3 WAFJ-FM
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