Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64as well as belief.” These three points can help establish that mission activities such as feeding and providing shelter and services to those in need are in fact religious practices and, in any event, come within the exemption. HOW CAN A MISSION STRENGTHEN ITS RELIGIOUS IDENTITY? W e suggest that missions conduct a religious identity audit to bolster their ability to assert important legal protections. Like an annual financial audit, a legal audit allows your mission’s leadership and legal counsel to carefully review your organization’s records, policies, and practices, and on that basis to assess its legal health, diagnose potential legal problems, prescribe legal remedies, and otherwise provide prudent risk-management measures. The religious identity audit is a targeted legal audit that focuses on materials and practices particularly relevant to carrying out your mission’s religious purposes and asserting its religious free- dom rights and defenses. The following specific steps in the religious identity audit process provide a useful checklist of some practical measures your mission can take to better protect itself: 1. Strengthen Your Mission’s Religious Identity in Foundational Documents The first step is to review all of your mission’s governing and other foundational documents to ensure that they clearly and sufficiently articulate your religious identity. This begins with the articles of incorpora- tion and bylaws or constitution, but also encompasses your statement of faith, mission statement, vision statements, business plans, and even out- ward-facing documents such as the IRS Form 1023 and annual Form 990. Make certain that your mission, in appropriate places, has clearly articulated 10 WWW.AGRM.ORG JULY/AUGUST 2016 The religious identity audit is a targeted legal audit that focuses on materials and practices particularly relevant to carrying out your mission’s religious purposes and asserting its religious freedom rights and defenses. Continued on page 14 Ī