First Congregational United Church of Christ DeWitt, Iowa

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1 First Congregational United Church of Christ DeWitt, Iowa By-Laws Adopted January 25, 1987 Amended January 21, 1990 Amended January 23, 1994 Amended January 24, 1999 Amended June 3, 2001 Amended January 28, 2003 ARTICLE I - Covenant Believing, as did our ancestors, in the right of private judgment and conviction in matters of faith, and in the freedom and responsibility of the individual soul, we join in fellowship with the founders of this church in the owning of the Covenant: OUR COVENANT Acknowledging Jesus Christ to be our Savior and Lord, and accepting the Holy Scripture as our rule of faith and practice, and recognizing the privilege and duty of uniting ourselves for Christian fellowship, the enjoyment of Christian ordinances, the public worship of God, and the advancement of His kingdom in the world; we do now, in the sight of God and invoking his blessing, solemnly covenant and agree with each other to associate ourselves to be a church of the Lord Jesus Christ, as warranted by the Word of God. We agree to maintain the institution of the gospel, to submit ourselves to the orderly administration of the affairs of the Church, and to walk together in brotherly love. And this we do, depending upon the aid of our Heavenly Father. ARTICLE II The name of this church shall be: FIRST CONGREGATIONAL UNITED CHURCH OF CHRIST, DeWitt, Iowa. ARTICLE III POLITY This Church shall be a part of the United Church of Christ, and it shall sustain the relationship to the United Church of Christ described in those portions of the Constitution and By-Laws of the United Church of Christ in their latest edition in relating to local churches. ARTICLE IV MEMBERSHIP Church Membership is open to any person who is a Christian-in-process, one who acknowledges Jesus Christ as Lord and who is growing and maturing in the Christian faith, and who, regardless of age, indicates a genuine desire to exercise the privilege and responsibility of membership. Members shall be classified in three categories: 1) Covenant Members are those persons who fulfill the duties of membership as follows: attend as regularly as possible the services of the church and participate in the Sacrament of Communion, give regularly in proportion to their means for the support of the church s work (local and world By-Laws First Congregational United Church of Christ page 1

2 wide), and share in responsibilities for the church s organized activities. 2) Associate Members are those who participate actively in the life of First Congregational United Church of Christ, but who, for reasons of their own, wish to remain affiliated with another congregation. An associate member is counted among the covenant members of the church and carries the same rights and privileges of a covenant member, with the exception that she/he is not eligible to serve as Moderator. 3) Affiliate Members are those persons who have been covenant members of the church, but who have not maintained their covenant relationship with the church in the prior year. Affiliate members are not counted in the official membership of the church. ARTICLE V ORGANIZATION A. THE CHURCH COUNCIL Sec. 1 The Church Council, between congregational meetings, is the policy-making body of the church with responsibility for overseeing the total program of the church and its business, most of which will be carried out within the framework of the boards and committees as set forth in Articles VI and VII. Sec. 2 The Church Council shall consist of the Moderator as chairperson, the Pastor and any other professional church staff members, the Clerk, the chairperson of each board and Memorial and Gifts Committee and four members-at-large elected by the church at the Annual Meeting. Sec. 3 The four council members-at-large shall be elected for staggered two-year terms with two members being elected each year. Sec. 4 The Church Council shall meet six times a year and may meet more often upon call of the Moderator, the Pastor, or any three of its members. The Council shall receive such reports from officers, board and committees as the Moderator or the council may determine. Eight members shall constitute a quorum at any meeting. The Church Treasurer shall attend. Sec. 5 The Church Council may appoint whatever committees it deems necessary or advisable and shall designate the board, if any, within which each shall function. Sec. 6 Any vacancies occurring during the year in elected offices, other than that of Pastor, may be filled by the Church Council for the period to the next annual meeting or until their successors are elected. Sec. 7 property. Sec. 8 meeting. The Church Council shall have no power to buy, sell, mortgage, or transfer real The Church Council shall make a report of its activity to the church at each annual Sec. 9 The Church Council shall review the annual budget prior to its submission to the congregation by the Board of Trustees. By-Laws First Congregational United Church of Christ page 2

3 B. OFFICERS Sec. 1 The officers of this church shall be the Pastor, Moderator, Clerk and Treasurer. With the exception of the Pastor officers shall be elected at each annual meeting to serve until their successors are elected. Their duties shall be those usually associated with such offices including and duties specified in these By-Laws. Sec. 2 The Moderator shall be elected for a two-year term and shall preside at all meetings of the congregation, and shall serve as chairperson of the Church Council. Sec. 3 A Clerk shall be elected at the Annual Meeting for a term of three years. The clerk shall keep a complete record of the transactions of all business meetings of the Church, and of the Church Council of which he/she shall be a member and its secretary. The clerk shall issue letters of transfer upon proper request, preserve on file all communications and official reports, notify all persons elected to offices and committees, and give legal notice of all meetings where such notice is required by these By-Laws or by the Articles of Incorporation. Sec. 4 A Treasurer shall be elected at the Annual Meeting for a term of two years. He/she shall receive an accounting for all moneys received from the Financial Secretary. He/she shall pay all bills of the church on orders from the Trustees and keep an accurate record of all disbursements in terms of the budget allocations. He/she shall present a report for the fiscal year at the Annual Meeting, such report having been examined and certified by the Auditor. He/she shall furnish adequate bond, said bond cost to be paid by the church. Sec. 5 a. The Pastor shall be called by the church whenever a vacancy occurs. The selection of candidate by a special Pastoral Committee appointed by the Church Council, but a call can be issued only upon a vote of at least two-thirds of the members present at a business meeting called specifically for that purpose. The Pastor shall be called for an indefinite term. The pastoral relationship may be dissolved by either the Pastor, or by the church upon vote of at least twothirds of the members present at a meeting called specifically for that purpose; and in either case, a notice of 90 days shall be given before the termination. The Pastor shall become a member of the church, and of the Association at least within one year from the date of call. b. The Pastor shall have in charge the spiritual welfare of the church with the assistance of the Diaconate. He/she shall preach the Word with full freedom, and have in his/her care all the stated services of public worship, and shall administer the sacraments and administer the activities of the church in cooperation with the various boards and committees. He/she shall be an exofficio member of all boards and committees. C. OTHER ELECTED OFFICIALS Sec. 1 Vice Moderator is elected for a two-year term and shall preside in the absence of the Moderator. Sec. 2 Clerk. Assistant Clerk is elected for a one-year term and shall preside in the absence of the By-Laws First Congregational United Church of Christ page 3

4 Sec. 3 A Financial Secretary may be elected at the Annual Meeting for a one-year term. He/she shall receive all payments and offerings to the church, keep an accurate account with all persons pledging to the church. He/she shall deposit the funds received in such depository as the Trustees shall order and render an accounting monthly to the Treasurer or more often if so directed by the Trustees. He/she shall furnish adequate bond, and said bond cost to be paid by the church. Sec. 4 At each annual meeting two Auditors shall be elected for one year to audit the books, accounts and reports of the Financial Secretary and the Treasurer during the year and report on same at the next annual meeting, or at any time to the Board of Trustees on request. Sec. 5 a. There shall be elected from the membership a Church School Coordinator for a term of one year, who shall give general administration to the school, under the direction of the Board of Christian Education. b. A Director of Religious Education may be secured by the Board of Christian Education in consultation with the Trustees, to administer the work of the Church School and to perform such other duties as shall be determined by the Pastor and the Board of Christian Education, to whom the Director shall be responsible. Sec. 6 Assistant Church School Coordinator shall be elected for a one year term and shall assist and act on behalf of the Church School Coordinator. ARTICLE VI BOARDS Sec. 1 Board of Trustees: The Board of Trustees shall consist of nine members elected for terms of three years, and so elected that the terms of three trustees shall expire each year. No trustee shall succeed himself/herself and no trustee shall be eligible for reelection until one year has lapsed following the expiration of his/her term of office. As soon as possible after the Annual Meeting the Trustees shall elect from their membership a President and a Secretary and appoint committees, (such as building maintenance, insurance, finance, etc.) as may be needed. The Trustees, under direction of the church and except as otherwise provided, shall have full care and custody of the property of the church and have charge of its financial affairs. They shall, however, have no power to buy, sell, mortgage, lease or transfer property without specific authority by vote of the church. They shall provide for the prompt payment of all salaries, and other obligations local and worldwide. They shall employ a custodian for the building and other help needed for keeping the property and the financial affairs of the church in good condition. They shall execute what legal instruments as are necessary and shall choose a depository or depositories for all funds, securities and legal documents. They shall provide for the raising of the money necessary to carry out the work of the church under the budget of the year, and it shall be their duty in cooperation with the Treasurer and/or Financial Secretary to secure full and prompt payment of monies pledged to the church. By-Laws First Congregational United Church of Christ page 4

5 Sec. 2 Diaconate Board The Diaconate shall consist of twelve members. Each member shall be elected for a term of three years. As soon as possible after the Annual Meeting, the Diaconate shall elect a chairperson and such other officers as they deem advisable. The Diaconate shall act as an advisory committee to the Pastor in ministering to the spiritual interests of the church and community; they shall assist the Pastor in the conduct of services and sacraments as requested. They shall take responsibility in the receiving of new members and in the annual revision of the church roll in accord with the principles as stated below: 1. On presentation of satisfactory letters of transfer from other churches; or 2. If letters are not available, by reaffirmation of faith; or 3. On confession of faith and baptism (external baptism may be waived by the Diaconate if not in accord with candidate s conviction). Reception: Persons meeting the above qualifications shall be received at a communion service, or at some other service as arranged by the Diaconate. Persons unable to attend the public service may, upon special vote of the Diaconate be received in absentia. Duties: Members are expected to be faithful in all the duties essential to the Christian life; to attend as regularly as possible the services of the church; to give regularly in proportion to their means for the support of its work, local and worldwide; and to share in responsibilities for its organized activity. Rights: All confirmed members in full and regular standing may act and vote in all transactions of the church, except on matters where legal voting age for members of a corporation is established by law. 4. Termination: a. Any member in good and regular standing who desires a letter of Transfer to another church is entitled to receive it upon request to the Church Clerk. This letter shall be valid for one year only, unless renewed. Letters to churches in general shall not be granted. b. Membership Descriptions 1) Covenant Members are those persons who fulfill the duties of membership as follows: attend as regularly as possible the services of the church and participate in the Sacrament of Communion, give regularly in proportion to their means for the support of the church s work (local and worldwide), and share in responsibilities for the church s organized activities. 2) Associate Members are those who participate actively in the life of First Congregational United Church of Christ, but who, for reasons of their own, wish to remain affiliated with another congregation. An associate member is counted among the covenant members of the church and By-Laws First Congregational United Church of Christ page 5

6 carries the same rights and privileges of a covenant member, with the exception that she/he is not eligible to serve as Moderator. 3) Affiliate Members are those persons who have been covenant members of the church, but who have not maintained their covenant relationship with the church in the prior year. Affiliate members are not counted in the official membership of the church. B. The Diaconate shall provide for the supply of the pulpit in case of a vacancy, or in the absence of the Pastor. In addition, they shall visit the sick, the needy and the aged, and such other visitations as the Pastor and other members may suggest. C. A Music Committee, consisting of five or more members, shall be appointed by the Diaconate, to serve for one year. This committee shall provide suitable music for church services and other activities. D. The Diaconate shall be responsible for securing ushers for all worship services. Sec. 3 Board of Christian Education: The Board of Christian Education shall consist of nine members elected for staggered three-year terms, and so elected that the terms of three members shall expire each year. The Pastor and Church School Coordinator shall be members ex-officio. As soon as possible after the Annual Meeting, a chairperson and a secretary shall be elected and a time set for regular meetings. The board shall have supervision and direction of the educational work of the church. This board shall have power to secure and to remove teachers and other officers of the school deemed necessary, and to inaugurate and maintain other religious educational activities. It shall submit a budget item for Christian Education to the Budget Committee, and shall have charge of the expenditure of this money and of any special offerings secured in the Church School, rendering an account of the same at the Annual Meeting. Sec. 4 Board of Outreach and Evangelism At the Annual Meeting a Board of Outreach and Evangelism shall be appointed consisting of at least nine persons to serve for a staggered term of three years. This board shall cooperate with the Pastor and Diaconate in the work of locating prospective members, visitation of new families, arranging of fellowship activities and other such projects as shall surround new people with Christian fellowship and shall stimulate present members to see their responsibility for sharing the Gospel with others. This board shall be concerned with the greater church mission to include OCWM. They will also appoint the delegates to the Iowa Conference and the Eastern Iowa Association activities. By-Laws First Congregational United Church of Christ page 6

7 ARTICLE VII Committees Sec. 1 Committee on Memorials, Gifts This committee shall consist of at least six members, elected for terms of three years, so elected that terms of one or two members shall expire each year, and no member shall succeed himself/herself after two consecutive terms. It shall be the duty of this committee to receive memorial gifts made to the church, to carry out as far as feasible specific designations attached to such gift, and to decide upon the expenditures of all undesignated memorial gifts. The Memorial Committee shall appoint a treasurer to oversee all Memorial Funds of the Church. The Congregation may, by 2/3 majority vote at a regular or specially called congregational meeting, direct the Memorial Committee to expend Memorial Funds according to the direction of the congregation. Sec. 2 Nominating Committee This committee shall consist of six members elected for terms of three years each, so elected that terms of two members shall expire each year. This Committee shall prepare a slate of nominees to be presented at the Annual Meeting. Every effort shall be made to fulfill the commitment of this church to intergenerational representation and participation of each board and committee. Nominations shall also be asked for from the floor. All elections may be by ballot or voice vote and a majority vote of members present shall elect. Sec. 3 Pastor/Parish Relations Committee This committee shall consist of six members in 2003 and 5 in 2004, elected for terms of 3 years each, so elected that terms of 1 or 2 members shall expire each year. This committee shall meet no less than 4 times a year. It shall be the function of this committee to listen to the needs of the Pastor and the people, and to continually reassess the desires of the congregation and Pastor for new directions in church life. This committee shall also act as an advisory group for evaluation of pastoral professional growth and development. The congregation should be aware that this committee is open to their individual suggestions. Sec. 4 Endowment Fund Committee This committee shall consist of five members elected for terms of three (3) years each, so elected that terms of two or three members shall expire each year. No member shall serve more than two consecutive terms. After a lapse of one year, former members of the Committee may be re-elected. The Minister, the Church Treasurer, and the Trustees Chair shall be Advisory members of the By-Laws First Congregational United Church of Christ page 7

8 Committee. The Nominating Committee shall nominate members to the Committee in the same manner it does for other Church Committees. In the event of a vacancy on the Committee, the Church Council (Moderator) shall appoint a member to fill the vacancy. The Committee shall meet at least quarterly, or more frequently as deemed necessary in the best interest of the Fund. A quorum shall be three (3) members. A majority of the Committee shall carry any motions or resolutions. The Committee shall be empowered to hold, sell, exchange, reject, rent, lease, transfer, convert, invest, reinvest, and in all other respects to manage and control the assets of the Fund, including stocks, bonds, debentures, mortgages, notes, and other securities of real property as in their judgment and discretion they deem wise and prudent. The Committee shall report to the Church Trustees quarterly and to the Congregation at its Annual Meeting. Sec. 5 Other Committees Other committees may be appointed by the church or by the Church Council as needed. ARTICLE VIII Services and Meetings 1. Public services of worship shall be held on stated hours each Sunday, except when temporarily suspended by action of the Board of Deacons. Other services of worship, inspiration, prayer or study may be held as determined by the Diaconate. 2. The Sacrament of the Lord s Supper shall be observed at least quarterly. The Sacrament of Baptism may be administered at such times as the minister or Diaconate shall arrange. 3. Business Meetings: a. The Annual Meeting shall be called and held as specified in the Articles of Incorporation, to receive the yearly reports of officers, boards, and committees and organizations of the church, to elect officers, adopt the annual budget, and consider any business pertinent to the work of the church. All elections may be by ballot or voice vote and nominations shall always be invited from the floor. b. Special Business Meetings may be called on notice from the Clerk by request of the Minister, or of any of the board of the church, or on written request of any five adult members of the church specifying the object thereof. Notices of all special meetings shall be read from the pulpit at a stated service of the Church, or sent in writing to all resident members, or both. The Notice: No special meeting shall be held on the same day on which the notice is given. c. Quorum: At the Annual Meeting and all special meetings, fifteen members shall be necessary to constitute a quorum for the transaction of business. By-Laws First Congregational United Church of Christ page 8

9 ARTICLE IX Organizations The church regards as integral parts of itself all organizations connected with the church and using the name or its facilities. Of all such organizations the Pastor shall have general oversight and the church shall expect a report from each at the Annual Meeting. ARTICLE X Term of Office All officers elected at each Annual Meeting shall take office as of February 1 following their election and shall serve until their successors are elected and qualified. If a committee or board member misses more than three meetings in succession or misses more than four 4 meetings in any calendar year without contacting the committee or board chairperson, the member will automatically be considered as having resigned from office. The Church Council will instruct the nominating committee to fill the vacancy. ARTICLE XI Amendments These By-Laws may be amended by a majority of the members present and voting at any special meeting called for that purpose after notice has been given in the same manner as provided for the calling of special meetings by the Articles of Incorporation. ARTICLE XII These By-Laws shall take effect following their approval and adoption by the church and all former By-Laws in conflict herewith are hereby repealed. STATEMENT OF PURPOSE UNITED CHURCH OF CHRIST FIRST CONGREGATIONAL, DEWITT, IOWA Our purpose is to aid persons in receiving and knowing the will of God as revealed through the life of Jesus Christ and to respond by living the Jesus way of life as fully as possible. It is our responsibility to accept each member as he is his weaknesses as well as his strengths. We will open doors for learning experiences, fellowship, worship, and service. We will extend our interest and concern outside our church into our community and world through opportunities of love and service. We must give every individual the privilege of creativity in the process of becoming a whole person. A whole person moves from ignorance to knowledge, from indifference to love, from injustice to justice, from irresponsibility to responsibility, from irrelevance to relevance, and from apathy to celebration. By Laws First Congregational United Church of Christ page 9

10 Purpose Statement Constitution September 1972 ENDOWMENT FUND FOR UNITED CHURCH OF CHRIST FIRST CONGREGATIONAL, DEWITT, IOWA A. Resolution of Amendment to the Constitution of the United Church of Christ First Congregational, DeWitt, Iowa An Endowment Fund shall be established. The purpose, governance and operational procedures are hereinafter defined by a special resolution adopted by the Congregation. B. Resolution to Implement the Endowment Fund Whereas, Christian Stewardship involves the faithful management of all the gifts God has given to us time, talent, the created world and money, including accumulated, inherited, and appreciated resources; and Whereas, Christians can give to the work of the church through bequests in wills, charitable remainder Trusts, charitable gift annuities, assignment of life insurance, and transfer of property (cash, stocks, bonds, real estate, etc.); and Whereas, it is the desire of the United Church of Christ First Congregational, DeWitt, Iowa, to encourage, receive, and administer these gifts in a manner consistent with the loyalty and devotion to their Lord expressed by the grantors in accord with the desires of this congregation: THEREFORE BE IT RESOLVED, at the Trustees meeting assembled on , THAT THE United Church of Christ First Congregational, DeWitt, Iowa approve and establish a new and separate Fund to be known as THE ENDOWMENT FUND OF THE UNITED CHURCH OF CHRIST FIRST CONGREGATIONAL, 520 East 11 th Street, DeWitt, Iowa, (hereafter called the Fund ). BE IT FURTHER RESOLVED, that the purpose of this Fund is to allow the solicitation of new funds to strengthen the financial reserves of the church, thereby enhancing the mission and outreach of the United Church of Christ First Congregational and assuring the orderly continuation of its ministries. BE IT RESOLVED, that unless otherwise specified by the grantor, the principle amounts of the gifts to this Fund will be retained and preserved, and that only the income and capital gains earnings from the managed investments of the principle may be expended, and BE IT RESOLVED, that the Endowment Fund Committee (hereinafter called the Committee ) shall be established to be the custodian of the Fund and By-Laws First Congregational United Church of Christ page 10

11 BE IT FURTHER RESOLVED, that the following Plan of Operation be set forth for the administration and management of the Fund. C. Plan of Operation 1. The Committee The Committee shall consist of five members, all of whom shall be active members (but not member of the Church Trustees) of the United Church of Christ First Congregational, DeWitt, Iowa. Except as herein limited, the terms of each member shall be three (3) years. Upon adoption of this resolution by the Congregation, it shall elect five members to the Committee: two (2) for a term of three years; two (2) for a term of two (2) years; and one (1) for a term of only one (1) year. Thereafter, at each Annual Congregational Meeting, the congregation shall elect the necessary number of members to three (3) year terms to complete the Committee. No member shall serve more than two consecutive terms. After a lapse of one year, former members of the Committee may be re-elected. The Minister, the Church Treasurer, and the Trustees Chair shall be Advisory members of the Committee. The Nominating Committee shall nominate members to the Committee in the same manner it does for other Church Committees. In the event of a vacancy on the Committee, the Church Council (Moderator) shall appoint a member to fill the vacancy. The Committee shall meet at least quarterly, or more frequently as deemed necessary in the best interest of the Fund. A quorum shall be three (3) members. A majority of the Committee shall carry any motions or resolutions. The Committee shall elect from its membership a Chairperson, Fund Treasurer, and a Recording Secretary. The Chairperson, or a designated member, shall preside at all Committee meetings. The Fund Treasurer shall maintain complete and accurate books of accounts for the Fund and shall be empowered to sign checks and all other documents on behalf of the congregation in furtherance of the purposes of the Fund. A counter signature or co-signature of the Church Treasurer is also required. In the absence of the Church Treasurer, the Moderator may provide a co-signature. The Recording Secretary shall maintain complete and accurate minutes of all meetings of the Committee and supply a copy thereof to each member of the Committee and to the Church Trustees. Each member shall keep these complete minutes to be delivered to his/her successor. The Committee shall have its books audited annually by a qualified person (who is not a member of the Committee) for presentation with its Annual Report at the yearly Congregational meeting. The Committee may request other members of the Congregation to serve as Advisory members and/or, at the expense of the Fund income, may provide for such professional counseling on investments, accounting, or legal matters as it deems to be in the best interests of the Fund. All assets are to be held in the name of THE ENDOWMENT FUND OF THE UNITED CHURCH OF CHRIST FIRST CONGREGATIONAL, DEWITT, IOWA. By-Laws First Congregational United Church of Christ page 11

12 The committee shall be empowered to hold, sell, exchange, reject, rent, lease, transfer, convert, invest, reinvest, and in all other respects to manage and control the assets of the Fund, including stocks, bonds, debentures, mortgages, notes, and other securities of real property as in their judgment and discretion they deem wise and prudent. The Committee shall report to the Church Trustees quarterly and to the Congregation at its Annual Meeting. Members of the Committee shall not be held liable for any losses which may be incurred upon the investments of the assets of the Fund except to the extent such losses shall have been caused by bad faith or gross negligence. Members shall not be liable for the acts or omissions of any other members. No member shall engage in any self dealing or transactions with the Fund in which the member has direct or indirect financial interest and shall at all times refrain from any conduct in which his/her personal interest would conflict with the interest of the Fund. 2. Accumulation and Distribution The Committee shall determine what is principle and income according to accepted accounting procedures. The Committee shall evaluate all requests for program support directed to the Fund. Those programs that are deemed to be in the furtherance of the United Church of Christ First Congregational s Purpose and the level of financial support shall be approved by the Committee, who have final approval. The Church Trustees may be consulted for this process and decision. The Committee shall make decisions supporting the concept that the Fund is for perpetuity vs. short-term immediacy. Gifts and Bequests to the Fund, unless otherwise specified by grantors shall accumulate. The income generated by the Fund principle may be expended annually and at such other times as deemed necessary and/or feasible to accomplish the following purposes: For capital improvements, debt reduction, or a building program of the United Church of Christ First Congregational, DeWitt, Iowa. For the people and programs of the United Church of Christ First Congregational, DeWitt, Iowa, Christian Education, Evangelism, scholarships or grants to members of U. C. C. Church for the purpose of attending seminary or such other training which enables members of this congregation to grow in Christian faith and service to God s people. For outreach to the community in support of the benevolences and mission interests of the church, in coordination with the World Friendship Board. For the wider mission of the United Church of Christ First Congregational at home and abroad; e.g. U. C. C. colleges and universities, new church development, educational ministries, disaster relief, etc. For the goals of the Trustees, including but not limited to the Operating Budget of the United Church of Christ First Congregational, DeWitt, Iowa. Monies from the Fund are not to exceed 10% of the annual Operating Budget for any given fiscal year. By-Laws First Congregational United Church of Christ page 12

13 The Committee shall direct and will not manage the investment program deemed appropriate by the Committee. The Committee will direct the management agency (brokerage firm, investment counselor, Trust Department, United Church Foundation). A yearly review of investment products will be included in a written statement. Such review will include status of: Savings Accounts Certificates of Deposit Treasuries Mutual Funds Bonds Stocks This statement to be filed with Annual Reports. These investing tools to be evaluated periodically but not less than every three (3) years. The Committee has the authority to accept/reject gifts of Real Property and other assets if such gifts present a risk, hazard, or liability. (i.e. a gift of real estate that is contaminated and violates Federal/State/local environmental laws). The above statement of review is not to be merged with the Treasurer s Report or Annual Financial Reports of the Corporation. The Fund Financial and Status Reports are to be included in the Annual Report. A separate report (from the annual budget) to the Congregation shall be made by the Committee members. Included will be specific acknowledgement of donors (if permitted). Such donors shall be recognized in the Fund Status Reports. Donors shall receive personal acknowledgement. The Committee shall create an appropriate means to publicize the results of the Fund and the Committee s decisions to allocate monies. The Committee shall devise a plan to encourage and attract more Endowments. This plan to be in advisement with the Memorials and Gifts Committee, but not controlled or regulated by the Memorials and Gifts Committee. If the intended goal of a restricted gift to the Fund no longer exists, the Committee has the authority to seek a court ruling to change said restriction. The Committee shall review all present and/or existing special Funds from Church records or Probate Court concerning restrictions and directions of the grantor. Such records should be reviewed yearly to assure wishes and/or intent is being honored. Undesignated Special Gifts Funds may be transferred to the Endowment Fund if Trustees permit and approve. The Fund will be responsible for any requirements of the Federal or State Internal Revenue Service to file annual tax returns and divulge complete information if an audit is required. By-Laws First Congregational United Church of Christ page 13

14 In the event the Committee directs that an asset of the Fund be disposed or liquidated, the grantor or his/her heirs shall be notified in writing of such disposal. If the grantor and his/her heir s address is unknown, notice may be accomplished by publication in a newspaper service in Clinton County, Iowa. The intent of the grantor must be honored and respected to the extent such intent is consistent with the goals and objectives of the Committee, as set forth above. 3. Amending the Resolution BE IT FURTHER RESOLVED, that any amendment to this document which will change, alter, or amend the purpose for which the Fund is established will require for adoption a majority vote of members present at a duly-called Congregational meeting for the specific purpose of amending this document. 4. Disposition or Transfer of Fund BE IT FURTHER RESOLVED, that in the event the United Church of Christ First Congregational, DeWitt, Iowa ceases to exist either through the merger, separation, or dissolution, disposition or transfer of the Fund shall be at the discretion of the governing body in conformity with the approved Congregational Constitution and in consultation with the denominational staff of the United Church of Christ First Congregational to which this congregation belongs at such time. Consultation with the denomination may be desirable for continuation of Endowment Fund obligations. 5. Adoption of Resolution This resolution, recommended by the Trustees and accepted by the congregation at a duly called Congregational meeting, is hereby adopted. UNITED CHURCH OF CHRIST FIRST CONGREGATIONAL, DEWITT, IOWA By and (Moderator) (Secretary) By-Laws First Congregational United Church of Christ page 14

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