evangelicalcouncilforfinancial accountability - ecfa west jubal early drive, suite 130 •...

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 2011-36

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,


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


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


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


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


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


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


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.


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


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


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


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.


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.


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


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


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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