Revision 5/22/2006

Introduction

Praise God for His provision.  We are truly blessed to have such a facility at our disposal.  The “church” is properly defined as people – a group of believers - rather than a building.  The building we meet in is often called the “church”, but it is not as important as people.  The building will one day disappear.  This is not to say that the building is unimportant.  The members of BBF are the stewards of all God has given us, including the building.  May it be used to His glory. 

 

Conflicts can arise with a shared resource.  With communication, we can minimize problems and maximize the usage of the building.  The purpose of this document is to outline proper and improper uses of the church building, and provide instructions for reserving it. 

Policy

• To avoid conflicts, all users of the church need to schedule their event. 
• Adult supervision is required for all events. 
• Event organizers are to ensure that adequate clean-up is done after the event. 
• Reoccurring weekly uses will be scheduled to leave one evening free for non-reoccurring uses.  
• Non church related uses is allowed (additional requirements apply, see below)
• No “for profit” business uses or commercial use will be allowed. 
• During winter, BBF arranges for snow removal 2x times per week.  However, there is no guarantee that snow will be removed for your event.

Special notes for non-BBF church building usage

BBF events are defined as events that directly involve church ministry activities.  Other non-profit organizations, both Christian and non-Christian, may reserve the church (e.g. weddings, birthday parties, 4H meetings, events sponsored by other churches, or parachurch organizations)

 

Non-BBF uses require the following: 

• Church usage application must be filled out and submitted for consideration.  The BBF communication deacon will review and respond.  Reoccurring users will re-apply yearly.
• A BBF member must serve as a reference and contact person.  
• Except as otherwise arranged, such uses must have a BBF member in attendance. 

Fees for non-BBF uses: 

• Single use events are asked to pay a $40 fee to the church to cover utilities, insurance, etc. 
• Special consideration given for reoccurring events (e.g. weekly) and non BBF ministries (parachurch ministries, other churches, etc)

For Further Information

Building and grounds deacon (cleaning, building access, other issues)          Pat Wendt

Communication elder (reserving and scheduling)                                          Loren Euhus

Current BBF Schedule of Events                                                                   www.bridgebible.org

BBF Church Usage Application Form

Click Here For .doc version

(recommended for all groups, and required for non-BBF groups)

 

……………………………………………………………..  Organization

 

……………………………………………………………..  Description of Event

 

……………………………………………………………..  Expected number of people

 

……………………………………………………………..  Requested Date(s)

 

……………………………………………………………..  Requested Time(s)  - allow time for set-up.

 

……………………………………………………………..  Requestor / Event Contact Person 

 

……………………………………………………………..  BBF contact Person (if different)

 

……………………………………………………………..  Contact phone & e-mail address

 

 

 

Please mark the following YES or NO

 

______  this organization is non-profit

 

______ I have read the BBF Church Policy

 

______ We agree to clean the church when the event is over

 

______  (if applicable) This event will have adult supervision

 

______ this event is a BBF event

 

______ this event is a NOT a BBF event.  (Reservation not confirmed until BBF receives the fee)

 

 

 

Please return completed form to BBF by e-mail for fastest response. 

If you have specific questions about reserving the church, please contact the communications deacon at BBF.

Appendix

 

Below is the policy that the Latah County Commissioners have approved regarding non-church related uses of church property. 

  

Question:

Will my church still qualify for exemption from property taxation if we allow non-church related groups use our building when we are not using it?

 

Answer:

Under Idaho Code § 63-602B, property is exempt from taxation if it is owned by a religious corporation or society and is used “exclusively” for religious worship, educational purposes, or recreational activities.  The question has come up, will a church lose its exemption from property taxation if the church allows a non-profit, non-church related group use its building.

While a strict interpretation of this statute may lead to that conclusion, the Latah County Board of Commissioners (BOCC) recognizes the value most, if not all, churches in Latah County provide to the local communities by allowing non-profit, non-church related groups use their buildings as a meeting place.  Many times, a church is the only affordable or available meeting place for an organization.  Thus, in recognizing the value that churches provide to the local community by allowing local non-profit community groups use the church building, the BOCC recognizes this use as falling within the uses that qualify for tax exemption under the charitable organization tax exemption, Idaho Code § 63-602C. 

 

However, the BOCC does not believe that allowing a for-profit business (examples include, but are not limited to, an oriental rug business, Amway, Mary Kay, etc.) to use the building qualifies for this exemption.  Thus, if your church allows a for profit business, or an individual for a business purpose, to use the property, the church runs the risk of losing its property tax exemption.

 

Therefore, if your church allows non-profit, non-church related groups use the church building, apply for the property tax exemption under both Idaho Code § 63-602B, the religious exemption, and Idaho Code § 63-602C, the charitable exemption.

 

Question:

What if my church charges a “cleaning fee” to non-church related groups that use the building?

 

Answer:

If the church charges a nominal fee intended to cover the out of pocket expenses, such as insurance, electricity, cleaning, etc., that the church may incur in allowing a non-profit, non-church related group to use the church property, the property will still qualify for exemption under Idaho Code § 63-602C, the charitable exemption.

 

 

If you have additional questions on this issue, or on any property tax exemption issue, please feel free to contact the Assessor’s Office at 882-8580 or the Prosecutor’s Office at 883-2246.