Faith & Learning International – Policy Manual 

  2. Purpose 
  3. Mission 
  4. Values 
  5. Strategy 
  6. Statement of Faith 
  7. Articles of Incorporation 
  8. Board 
  9. Membership 
  10. Officers 

iii. Meetings 

  1. Committees  
  2. By Laws 
  3. 501(c)3 IRS Letter of Determination 
  5. Project Requirements 
  6. Ministry Project Application and Annual Re-Application ii. Project Service Agreement 

iii. Project Reporting  

  1. Personnel Status as Independent Contractors 
  2. Project Account Set-up 
  3. Disbursement of Funds to Projects and Personnel 
  4. Reporting Account Information to Projects and Personnel F. Communications 
  5. Completion of Project 
  7. Conflict of Interest Policy 
  8. Expense Reimbursement 
  9. Administrative Service Fees on Projects 
  11. Statement of Faith 
  12. Articles of Incorporation 
  13. By Laws 
  14. 501(c)3 IRS Letter of Determination 
  15. Ministry Project Application Form 
  16. Ministry Project Annual Re-Application Form 
  17. Project Service Agreement 
  18. FLI Project Check-List 
  19. Waiver/Commitment Letter

Approved via email: 7-18-17 


1.A. Purpose  

The ministry of Faith & Learning International stimulates ministry projects and  programs by providing encouragement and administrative support, helping people  to realize their vision. 

1.B. Mission 

Faith & Learning International exists to help followers of Jesus Christ live-out  God’s call in their lives. 

1.C. Values 

  1. Christ-centered 

We desire to focus on Believer’s our unity in Christ. We seek to base our lives  and actions on prayer, the inspired word of God, and the leading of the Holy  Spirit.  

  1. Personal Wholeness 

We seek to intentionally live out God’s call in every area of our lives; to be “salt  and light” in this world. We desire to live lives characterized by the Christ centered wholeness described in Mark 12:30-31, “Love the Lord your God with  all your heart and with all your soul and with all your mind and with all your  strength [and] love your neighbor as yourself.”  

iii. Servant Focused 

Our objective is not to control, but to serve. We seek to discover what is needed  in accomplishing a sense of call, and to assist in addressing those needs. We  desire to be intentional, but low profile; strategic, but not bureaucratic; listeners,  not lecturers; value-driven, not formula-driven. 

  1. Relationship Driven 

We desire for all of our professional and personal relationships to be based on  honesty, transparency, accountability, and trust. We seek to build relationships  based on partnership, not dependency.

Approved via email: 7-18-17 

1.D. Strategy 

Faith & Learning sponsors projects which: 

Support the work of the Church  

Reach people with the love of Jesus Christ  

Develop and disciple Christian leaders  

Serve the poor and disadvantaged in the name of Jesus  

Faith & Learning provides guidance to projects regarding: 

Project development  

Ministry strategy  

Project organization and administration  

Faith & Learning International sponsors projects on a one year basis. Although  projects may be renewed for several consecutive years, each project must reapply  and be approved annually. 

Faith & Learning provides administrative and accounting support to all projects. Project participants are responsible to raise project funds. 

1.E. Statement of Faith  

We believe the Bible to be the inspired, the only infallible, authoritative Word of  God. 

We believe that there is one God, eternally existent in three persons: Father, Son  and Holy Spirit. 

We believe in the deity of our Lord Jesus Christ, in His virgin birth, in His sinless  life, in His miracles, in His vicarious and atoning death through His shed blood, in  His bodily resurrection, in His ascension to the right hand of the Father, and in  His personal return in power and glory. 

We believe that for the salvation of lost and sinful people, regeneration by the  Holy Spirit is absolutely essential. 

We believe in the present ministry of the Holy Spirit by whose indwelling the  Christian is enabled to live a godly life. 

We believe in the resurrection of both the saved and the lost; they that are saved  unto the resurrection of life and they that are lost unto the resurrection of  damnation. 

We believe in the spiritual unity of believers in our Lord Jesus Christ

Approved via email: 7-18-17 

1.F. Articles of Incorporation (See Appendix B.) 

1.G. Board 

  1. Membership:  

– The organization is governed by a self-perpetuating Board of Directors. – There can be between 3 and 8 members of the Board of Directors. – If an Executive Director is employed he/she is an ex-officio non-voting   member of the board. 

– Each Director serves for a term of three years unless the Board elects the   member for a shorter term. 

– Elections of board members are to be held at the annual board meeting. 

  1. Officers: 

– The officers of the corporation are the President, Vice President,  

 Secretary and Treasurer. Other officers and assistant officers may be   elected as necessary. 

– Officers are to be elected for a one-year term at the annual meeting of   of the board. 

– Officers can hold two offices except the offices of President and  

 Secretary cannot be held by the same person. 

iii. Meetings: 

– An annual board meeting will be held for the purpose of approving an   annual budget, electing directors and officers, and for other business. – The Board President presides as chairperson of board meetings. 

– A majority of the board constitute a quorum for transacting business. 

  1. Committees: 

– The board of directors can appoint committees for various corporate   business purposes. 

– Each committee must have two or more directors and a majority of the   committee members must be directors. 

1.H. By Laws (see Appendix C) 

1.I. 501(c)3 IRS Letter of Determination (see Appendix D) 


2.A. Project Requirements

Approved via email: 7-18-17 

  1. Ministry Project Application and Annual Re-Application 

To be approved as an FLI project, each project and related individual(s)  must complete and sign a Ministry Project Application (see Appendix E)  which is reviewed and must be approved by the Board of FLI.  

In order for a project and the service of related individual(s) to continue as  an FLI project it must annually complete and sign a Ministry Project  Annual Re-Application (see Appendix F) which is reviewed and must be  approved by the Board of FLI. Re-Applications are sent by FLI  

representatives on November 30th and are due by January 31st. Project  Funds will be frozen if the Re-application is not submitted by the due date.  Reinstatement will be granted once the re-application has been received  and approved by the Board of FLI. 

  1. Project Service Agreement  

To be approved as an FLI project, each project must have its  

representative sign a Project Service Agreement (see Appendix G) which  is reviewed and must be approved by the Board of FLI. 

iii. Project Reporting 

Project evaluation reports are required within six weeks of project  

completion, or annually within six weeks of the year-end for on-going  projects. 

2.B. Personnel Status as Independent Contractors 

FLI may engage both employees and independent contractors. Independent  contractors will be retained on a contract basis, will receive an IRS Form 1099,  and are individually responsible for all tax implications and liabilities. FLI is not  equipped to nor will it provide advice on tax matters to individuals related to FLI  projects 

2.C. Project Account Set-Up 

In order for a project to have FLI set up an account on the books of the  organization the project must have been approved by the Board of FLI and items  1 – 5 of the FLI Project Check-List (see Appendix H) must be submitted which  includes an application, IRS Form W-9, direct deposit form, voided check and the  Waivers/Commitment Letter (see Appendix I). 

2.D. Disbursement of Funds to Projects and Personnel

Approved via email: 7-18-17 

Disbursement of funds to projects and related personnel require the approval of  the project leader and a member of the FLI board or its designated representative. If a personal reimbursement is requested by a project director who does not have a  supervisor, those expenses must be approved by an individual appointed by the Project Advisory Council. Projects that were not required to assemble an  Advisory Council upon their initial enrollment at FLI are still required to have  expense reimbursements approved by the FLI designated representatives. 

Disbursements are contingent on funds being available in the project account. No  project account deficits are allowed. 

See also “3.B. Expense Reimbursements” for additional requirements. 2.E. Reporting Account Information to Projects and Personnel 

Account information will be provided to project participants upon request.  Independent contractors will be set up so they can have online access to account  information related to their service. 

2.F. Communications 

Project and personnel communications materials used publically for  mass communications (eg. brochures) or for fundraising purposes (eg. response  cards, appeal letters) must be pre-approved by FLI to ensure accuracy in  describing the relationship of the project to FLI organizationally, and to ensure  financial and/or tax related issues are properly presented with respect to FLI  policies and IRS regulations, etc. (See “Communications Package” providing  templates and standard wording to use) 

Project and personnel communications such as newsletters, email updates, etc.  and which are not fundraising oriented do not require pre-approval by FLI. 

2.G. Elimination or Completion of Project 

Upon elimination or completion of a project, a final project evaluation report is  required to be submitted within six weeks by the related project supervisor or  independent contractor. Further, within 60 days of completion of the project any  remaining account balance is to be allocated by the board at its discretion to an  active FLI account. Such allocation by the board will take into consideration the  input of project participants and in keeping with the intent of the donors giving to  the project as appropriate. 

Approved via email: 7-18-17 


3.A. Conflict of Interest Policy 

FLI shall avoid entering into transactions or arrangements that are conflicts of  interest. 

Duty to disclose 

A board member, officer, or member of a committee with board delegated powers  must disclose any actual or possible conflicts of interest with any proposed  transaction or arrangement. The person shall disclose the existence of his  financial interests and all material facts. 

Determine whether a conflict of interest exists 

The remaining board or committee members shall, after disclosure of the financial  interests and all material facts, have discussion with the interested person. The  interested person shall leave the board or committee meeting and the remaining  members shall decide if a conflict of interest exists. 

Transactions with Related Parties 

Transactions with related parties may be undertaken only if: 

  1. the board or committee with the related party excluded from the discussion  approves such transaction or arrangement; 
  2. all material transactions are disclosed in the audited Annual Financial  Statements; 

iii. the board or committee has investigated competitive alternatives to the  proposed transaction or arrangement; 

  1. the board or committee has determined that it can not obtain a more  advantageous transaction or arrangement with reasonable efforts from a  person or entity that would not give rise to a conflict of interest; and 
  2. the board or committee has determined by a majority vote of disinterested  members whether the transaction or arrangement is in FLI’s best interest and  for its own benefit. 


At or within 30 days of the annual meeting of the Board of Directors a form  stating the Conflict of Interest Policy must be signed by each board member  affirming that he/she has: 

  1. received a copy of the conflict of interest policy. 
  2. read and understand the policy. 

iii. agreed to comply with the policy. 

  1. understands that FLI is a charitable organization.

Approved via email: 7-18-17 

  1. understands that in order for FLI to maintain its federal tax exemption it must  engage in activities which accomplish one or more of its tax-exempt purposes. 

3.B. Expense Reimbursements 

The Board of Directors of FLI recognizes that certain expenses of ministry paid  by a project or project participant are part of the ordinary and necessary costs of  ministry. Accordingly, FLI has established an accountable reimbursement policy  in accordance with Internal Revenue Code Section 62(a)(2)(A) and Federal Tax  Regulations 1.162-17(b) and 1.274-5(e)(4).  

The income tax regulations provide that the following three items must be met: i. Expenses must substantiate a business connection; state the business purpose  of the expense related to the ministry. 

  1. An adequate account of these expenses must be submitted in a reasonable  period of time. 

iii. Any excess reimbursement or allowance must be returned in a reasonable  period of time.  

A reasonable period of time as defined by Internal Revenue Service guidelines  is met by: 

  1. Expenses being adequately accounted for within 60 days after they are paid or  incurred. 
  2. An advance can be received within 30 days of the time of the expense. Advances of funds are not the norm and require approval by an FLI  designated representative.  

iii. Excess reimbursements are returned within 120 days after expense was paid  or incurred. 

The substantiation of a business/ministry connection will include: 

  1. Business purpose 
  2. Business relationship (including names of persons present) 

iii. Cost (should be on receipt for all items over $25) 

  1. Date  
  2. Place 

FLI will retain the original copies related the substantiation of business  connection. 

3.C. Administrative Service Fees on Project Income 

An administrative service fee will be deducted from all project funds prior to  the disbursement or reimbursement for project costs. The administrative service  fee is currently 7%. One time gifts of $25,000 and above are only charged at 5%. 



Approved via email: 7-18-17