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                <div>----- Forwarded Message -----</div>
                <div><b>From:</b> Ways and Means Republicans <pressfromways&means@mail.house.gov></div><div><b>To:</b> "arthurkelly@yahoo.com" <arthurkelly@yahoo.com></div><div><b>Sent:</b> Saturday, April 4, 2020, 7:25:01 PM EDT</div><div><b>Subject:</b> FAQ: Yes, Churches are Eligible for the Paycheck Protection Program</div><div><br></div>
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                                <td colspan="3" style="font-size:25px;font-weight:bold;text-align:center;" valign="top"><span style="font-family:Tahoma;color:#3f3f3f;">FAQ: Yes, Churches are Eligible for the Paycheck Protection Program
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                                <span style="text-align:left;font-family:Verdana, Arial, sans-serif;color:#3f3f3f;"><img alt="" src="https://republicans-waysandmeansforms.house.gov/images/email/clock.jpg" data-inlineimagemanipulating="true" fg_scanned="1" width="15"> April 4, 2020- PRESS RELEASE
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                                <td style="font-size:12px;font-family:Verdana, Arial, sans-serif;width:170px;" valign="top" align="center"><a href="https://waysandmeansforms.house.gov/components/redirect/r.aspx?ID=490968-36731362" rel="nofollow" target="_blank" fg_scanned="1">J.P. Freire</a><br>
                                <a href="https://waysandmeansforms.house.gov/components/redirect/r.aspx?ID=490969-36731362" rel="nofollow" target="_blank" fg_scanned="1">Jesse Solis</a></td>
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                                (202) 226-4774</td>
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                                <td style="font-size:14px;text-align:left;" valign="top"><span style="font-size:14px;"><span style="font-family:Verdana;">Many church leaders have been curious about whether they qualify for the Paycheck Protection Program. Below are answers to some common questions.
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                                <em>Who is eligible for the SBA Paycheck Protection Program?</em>
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                                All churches are eligible for the forgivable loans available under the Paycheck Protection Program.
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                                <em>Do you need to file a Form 990?</em>
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                                No church should have to file a Form 990. If you are told you need to file a Form 990, please contact our office at (202) 225-4021.<br>
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                                <em>What box do you check on the SBA Application Form 2483?</em>
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                                <ul>
                                    <li><span style="font-family:Verdana;">Churches should check the “501(c)(3) nonprofit” box in the top left corner of the form.</span></li>
                                    <li><span style="font-family:Verdana;">You do not need to have any formal recognition from the IRS in order to be considered a 501(c)(3) entity. You do not need a determination letter from the IRS.</span></li>
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                                <span style="font-family:Verdana;">
                                <em>Why should I check the “501(c)(3) nonprofit” box</em>?
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                                    <li><span style="font-family:Verdana;">You are automatically recognized as a 501(c)(3) organization as long as you are organized and operated exclusively for the exempt purposes outlined in section 501(c)(3).</span></li>
                                    <li><span style="font-family:Verdana;">To qualify for tax-exempt status, the organization must meet the following requirements:
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                                        <li><span style="font-family:Verdana;">the organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes;</span></li>
                                        <li><span style="font-family:Verdana;">net earnings may not inure to the benefit of any private individual or shareholder;</span></li>
                                        <li><span style="font-family:Verdana;">no substantial part of its activity may be attempting to influence legislation;</span></li>
                                        <li><span style="font-family:Verdana;">the organization may not intervene in political campaigns; and</span></li>
                                        <li><span style="font-family:Verdana;">the organization’s purposes and activities may not be illegal or violate fundamental public policy.</span></li>
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                                <p><em><span style="font-size:14px;"><span style="font-family:Verdana;">For more information: <a href="https://waysandmeansforms.house.gov/components/redirect/r.aspx?ID=490970-36731362" rel="nofollow" target="_blank" fg_scanned="1">https://www.irs.gov/pub/irs-pdf/p1828.pdf</a><br>
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