Gospel for Asia Does Not File a 990 Because It is a Religious Order

Donations to Gospel for Asia are tax deductible but the organization doesn’t file 990 forms because they are a religious order. In response to my question, Gospel for Asia’s COO David Carroll answered as follows:

Also, to understand the level of commitment asked of staff and the ways in which we operate, it is helpful to recognize that we are a “religious order” and not merely a ministry. Religious orders must meet certain criteria according to the Internal Revenue Service. All potential staff members are fully briefed on these requirements, including a commitment to “live under a strict set of rules requiring moral and spiritual self-sacrifice and dedication to the goals of the organization.” (IRS Rev. Proc. 91-20, 1991-1 C.B. 524, Sec. 3). The IRS also stipulates that employees “make a long-term commitment to the organization (normally more than two years).”
In the spectra of religious orders, Gospel for Asia would likely afford the highest level of independence and freedom from leadership interference in personal decisions. As a religious order, Gospel for Asia is exempt by the IRS from having to file an annual Form 990. However, it’s worth noting that being a religious order imposes a very modest compensation scale on our ministry.

Based on the following description, I thought the group was a 501(c)3 organization required to report on IRS 990 forms.

GFA is a well-established international mission organization deeply committed to seeing lives and communities transformed through God’s Word and compassion. We are a bridge and servant of the Church to fulfill the Great Commission of our Lord by transforming lives and communities through Christ’s love among the most unreached in our generation. We are a movement dedicated to glorifying the name of Jesus Christ and to proclaiming His grace and love to those who desperately need to hear it.

On the Frequently Asked Questions page, the religious order question is addressed:

I hear GFA is a religious order. What does that mean?
GFA is officially recognized in the United States by the IRS as a protestant/evangelical religious order, much like Wycliffe, Open Doors, U.S. Center for World Mission, Cru (Campus Crusade for Christ), Operation Mobilization, Living Waters and other Christian ministries. That means GFA has the following characteristics defined by government law:

  • Members of the organization normally live together as part of a community and are held to a higher level of moral and spiritual discipline than that required of lay church members.
  • Members of the organization work or serve full-time on behalf of the religious, educational, or charitable goals of the organization.
  • Members of the organization participate regularly in activities such as public or private prayer, religious study, teaching, care of the aging, missionary work, or church reform or renewal.
The result is that the information normally contained on a 990 isn’t easily available.
One reason I wondered about the 990 form is because I am trying to get some understanding of this massive organization. The group claims it must keep the financial information private because of concerns over persecution. However, I have learned that much of the information about GFA’s work in India is reported yearly to the Indian government. The information is also available to the public (see this post for instance).
Stay tuned…