‘Aha Hui Mamala Hoa, Inc.
Mamalahoa Christian Ministry
1277 S. Kumuwaina Place
Hilo, HI 96720
A. Purpose. This document establishes guidelines on all financial matters of ‘Aha Hui Mamala Hoa, Inc. operating as Mamalahoa Christian Ministry (hereinafter Ministry).
B. Non-profit status. This is a religious organization that is registered as a non-profit entity. Any activity that jeopardizes that status is prohibited.
1. Examples of prohibited activities include: support of any political entity, elected official, any candidate running for political office, legislative activity, and attempts to influence political decisions while representing yourself as a member of this Ministry.
2. Another example: You may wave signs as a representative of the Ministry that opposes abortion in a public rally. However, if you are waving a sign representing the Ministry at an official government activity that is deliberating this issue, then this can be considered an attempt to influence a political decision and is, therefore, prohibited. If in doubt, don’t do it.
C. Duties of the Treasurer.
1. The Treasurer shall oversee all financial matters of this Ministry.
2. The Treasurer shall establish a checking account in a financial institution. The account will require two signatures to conduct business with the financial institution.
3. All income derived from any source must be turned over to the Treasurer for proper book-keeping recordation and deposit into the financial institution.
4. The Treasurer will pay all debts of the Ministry from the bank account after approval by the senior pastor of the Ministry.
5. The Treasurer will confer with a Certified Public Accountant regarding any tax liability of the Ministry as needed during the calendar year.
6. The Treasurer will reconcile all tax liability requirements with a Certified Public Accountant at the end of the fiscal year. The fiscal year ends on December 31st of each calendar year.
1. All persons who conduct work for the Ministry must be notified that they work as volunteers without compensation.
2. All commissioned pastoral staff (clergy) take a vow of poverty and are not compensated for their service directly connected to the Ministry.
a. Love offerings submitted directly to commissioned pastoral staff for services rendered (e.g., weddings, baptisms, exorcisms, house blessings, and funerals) will be submitted as a tithe to the Ministry.
b. Should any commissioned pastoral staff claim any portion of love offerings to cover personal expenses, that portion will be claimed as income on personal income tax filings. Deductions for income tax purposes for such expenses will comply with IRS requirements. Confer with our contracted Certified Public Accountant regarding your tax liability.
3. With regard to claiming any work for the Ministry as a donation for tax purposes, you are advised to confer with your tax accountant for a professional opinion.
4. This compensation policy is based on Scripture: “Whatever you do, work at it with all your heart, as working for the Lord, not for men, since you know that you will receive an inheritance from the Lord as a reward.” (Colossians 3:23 NIV)
E. Fund Raising
1. Raising funds for our primary widows and orphans charity will be limited to direct mail, personal solicitations, website contributions, email solicitations, music concerts, and sales of literature, music, and intellectual property.
2. The use of any professional fund-raising subcontractor must receive unanimous approval from the Board of Directors.
F. Primary Charity.
1. The primary recipients for any donations received by the Ministry are widows and orphans of law enforcement and private security personnel. The deceased person can be a sworn or non-sworn member of the law enforcement or private security agency.
2. This will be known as the Clyde Springer Memorial Fund in memory of the Ministry’s first Secretary.
3. The approval for any disbursement will be based on a need basis as established by the applicants.
4. Priority should be given to orphans under the age of 18 and widows who have not remarried.
5. Orphans over 18 years of age are to be considered if the need is for educational purposes.
6. The President/Senior Pastor of the Ministry will head a committee to review applications.
7. Disbursements of the Clyde Springer Memorial Fund will occur on December 1st in each calendar year.
1. Expenses of the Ministry will be limited to fund raising and household expenses for the
2. The Ministry is authorized to retain ten percent of all donations for the purpose of
reconciliation of expenses incurred.
3. The use of the credit card shall be limited for administrative operations (e.g., postage, paper, envelopes, website domain maintenance fee, food, sacraments). The credit card must be paid in full at the end of each billing period established by the bank of the credit card.
H. United States Internal Revenue Mandate
‘Aha Hui Mamala Hoa, Inc. is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exemt organizations under Section 501©(3) of the Internal Revenue Code, or corresponding section of any future federal tax code.
No part of the net earnings of the corporation shall inure to the benefit of or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in the purpose clause of the certificate of incorporation. No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting, to influence legislation and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) and political campaign on behalf of any candidate for public office. Notwithstanding any other provision of this certificate, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986, as amended (or the corresponding provisions of any future United States Internal Revenue Law) or (b) by a corporation, contributions to which are deductible under section 170 (c)(2) of the Internal Revenue Code of 1986, as amended, (or the corresponding provision of any future United States Internal Revenue Law).
Upon the dissolution of the organization, assets shall be distributed for one or more exempt purposes within the meaning of Section 501©(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose, Any such assets not disposed of shall be disposed of by the Court of the county in nwhich the principal office of the organization is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes.
Approved for distribution.
/s/ David Heaukulani 1-8-2011
David Heaukulani, Ph.D., D.D., SJXIII Date
Posted as an attachment to the By-Laws January 8, 2011 and as a public document to the corporation’s website.