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Cards In This Set
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What is it that you must always keep?
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Always keep accurate and up to date records.
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What must you use for keeping congregation records and what instructions must you follow?
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Use all the forms provided by the branch office for keeping congregation records and follow the instructions presented here and on the sample forms.
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If two or more congregations share the use of the Kingdom Hall, what guidelines must they follow?
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If two or more congregations share the Kingdom Hall, they should carefully follow the guidelines in Instructions for Kingdom Hall Operating Committe Accounting (S-42).
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When opening a new account what documents must be provided to the bank?
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When opening a new account, provide the following documents to the bank: 1. Articles of association and bylaws or articles of incorporation for corporations; 2. an Employer Identification Number (EIN letter from the IRS ) ; 3. A resolution authorizing one of the elders to open the account (if required by the bank).
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How do you open an acccount for nontitleholders and those holding title using trustees?
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For nontitleholders and those holding title using trustees open the account as an unincorporated association.
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What additional information on opening an account is available on jw.org?
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The Congregation Organizational Documents Work Sheet (S-128) on jw.org contains additional information on opening an accoun t and obtaining an EIN.
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What must be used on each of these documents?
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The complete name of the congregation or corporation must be used on each of these documents and on the account.
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What is one exsample of this?
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For example, (Central Congregation of Jehovah's Witnesses, New York, New York).
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Who do you contact if the bank requires proof of the congregation's IRS 501c)(3) status?
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Contact the Treasurer's Office if the bank requires proof of the congregation's IRS 501(c)(3) status.
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What if a bank insists that you are required to register with a government agency before opening an account?
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If a bank inssists that you are required to register with a governmental agency before opening an account, use another bank.
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To whom should bank statements be sent?
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Bank statements should be sent to the mailing address of the coordinator of the body of elders.
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What should the COBE do with the bank statements?
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He should review the bank statement for any irrgularities before giving it to the account servant.
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What should congregations with existing bank accounts refrain from to limit confusion?
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NOTE: To limit potential confusion,congregations with existing bank accounts should refrain from providing articles of association and bylaws, articles of incorporation, an EIN letter, or a resolution unless a bank specifically requests them.
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How many signatures are required on each check?
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Two signatures are required on each check.
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May more than two brothers be authorized signers two a check?
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More than two brothers may be authorized as check signers.
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