Church Facility Use Policy 2026

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  1. Click ‘Get Form’ to open the Church Facility Use Policy in the editor.
  2. Begin by reviewing the 'Statement of Purpose' section. This outlines the church's intent for facility use, emphasizing that it should align with the church’s faith and moral teachings.
  3. Fill in your personal information in the designated fields, including your name, contact details, and any relevant affiliation with the church.
  4. In the next section, indicate the purpose of your requested facility use. Ensure that this aligns with the church’s guidelines as stated in the policy.
  5. Review any restrictions mentioned in the policy regarding who may use the facilities. Confirm that your request complies with these stipulations.
  6. Finally, submit your completed form for review. The pastor or their designee will make a decision based on adherence to the policy.

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A facilities use agreement helps shield your church from liability while still allowing you to offer a space for outside groups to meet. In it, you can set forth the terms for how the group will use your premises, specifying that they will be left in good condition and surrendered back to the church.
In the United States, churches are generally exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. This means that churches do not have to pay federal income tax on their income, including rental income.
Many public charities own or have access to a building that would allow the organization to rent out a portion of the building to another organization or person. There are three main ways that public charities can typically earn rental income: As program service revenue. As passive investment income.
Policies guide church governance at a high level, while procedures outline the step-by-step actions to carry out those policies. Keeping them separate ensures that church boards focus on governance, while staff and volunteers handle procedural updates as needed.
So far weve focused on churches renting to individuals and/or for-profit entities. If an organization is a valid 501(c)(3) non-profit, and notwithstanding any property tax issues, your church may rent space to them for free or less than fair market value rates.

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The church might consider renting out their parsonage to a tenant. The revenue from the rent payments may cover or even surpass the necessary increase in salary. Assuming that the church owns the parsonage and it is not debt-financed, rental income is not subject to taxes.
Some examples may include visibility requirements for each room or office on adult to child ratios. Best practices say that there should be at least two unrelated adults in any space where there are children or vulnerable people present. Many churches also include social media policies as well.

lds church building use policy