friends group is often the most straightforward choice.
It can reach out to the community on behalf of, but
separately from, the congregation itself, enabling it to
place an emphasis on the preservation of the property
or the support of community-serving programs and
services. Money raised by an unincorporated friends
group would be given directly to the church, but can
be earmarked by donors for individual programs or
capital campaign needs. This option doesn’t require
incorporation, and it is a good way to explore how such
a separate group would work for your congregation.
Alternatively, a congregation can work with community
leaders to establish a nonprofit corporation that
operates completely independent of the congregation.
The organization will require Articles of Incorporation
and Bylaws, and must obtain tax-exempt status through
the legal incorporation process. The group can accept
gifts, grants, and membership donations. This process
requires the services of a lawyer, but it creates a clear
division between the secular goals of the friends group
and the religious mission of the church. For some large
donors this may be important and worth the effort
involved. However, an unincorporated friends group
can be a good first step, helping the congregation
determine whether or not incorporation would be
beneficial or burdensome on the group.
Whether a friends group or corporation, it is important
to remember that any organization needs time and
money to get off the ground. This can be seen clearly
in the example of the Friends of Trinity Cathedral
(Friends), which was formed in 2007 with the goal of
raising funds for the preservation of Trinity Episcopal
Cathedral in Miami, FL. At that time, the cathedral’s
staff had a full workload and were unable to dedicate
the time needed to lead a friends group. A friends
group needs a clear mission, defined organization,
and support from a dedicated group of people, be
they passionate volunteers, a more formal board of
directors with a dedicated and driven president, or a
paid program leader. Recognizing this, the cathedral
decided to pursue the latter option, and in 2010 funds
were raised to create a full-time executive director
position, making Friends a highly active and effective
organization. (See Friends of Trinity article, page 19.)
An unincorporated friends group can function as a
strong fundraising entity while still operating under
a congregation’s tax-exempt status, but it can also be
the starting point to test the waters for the creation
of a formal, separate supporting organization.
Incorporating as an autonomous organization takes
time and money, but the work can be eased if the
congregation has a relationship with an attorney who is
willing to give pro bono assistance.
If it is not feasible for a congregation
to support paid leadership, a friends
group can work with a local nonprofit
preservation group that can provide
direct access to individuals in the
community who are passionate about
saving local historic structures. This
type of partnership can also create a
greater sense of distance for donors
who may be hesitant to donate directly
to a religious organization, as the
partner nonprofit can accept funds on
behalf of the friends group.
The restoration of the 1924 Aeolian-Skinner organ at Trinity Episcopal Cathedral in
Miami, FL, was an enormous undertaking – one that was funded through the efforts of
Friends of Trinity Cathedral. Photo courtesy of R.A. Colby, Inc
Though this route can be simpler
than creating a standalone 501(c)(3)
organization (a term derived from the
portion of the U.S. Internal Revenue
Service Code that allows for federal
tax exemption to nonprofits), it is
important to clearly outline how the
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