Credentialing, fellowship, accountability and optional administrative or charitable partnership with Liberty World Ministries
A minister may be licensed, ordained, affiliated or associated with FOFEM without automatically becoming part of Liberty World Ministries' finances or charitable registration. Any bookkeeping, banking, donation-receipting or LWM-program relationship must be separately approved and documented.
Official donation receipting must always use the legal charity that actually received the qualifying gift, and that charity's CRA registration must be active at the time receipting is authorized. An FOFEM level or ministry title is never, by itself, authority to issue an official receipt.
For approved FOFEM ministers
FOFEM provides recognized ministry credentials, fellowship, pastoral care, accountability and ministry-development support.
Available only through an approved relationship
Depending on the ministry's legal and organizational status, Liberty World Ministries may provide one or more of the following:
These levels describe ministry relationship and fellowship. They do not by themselves determine whose bank account, books or CRA registration number is used.
Normal financial position: independent finances unless another written arrangement is approved.
Financial position: normally independent; each joint project must identify which legal entity receives, owns and spends the funds.
Financial position: assigned separately in writing. Associate status alone does not authorize use of LWM's charity number.
The following classification is what determines bookkeeping, banking and receipting treatment.
| Relationship | Whose Books / Bank? | Official Donation Receipt | Key Point |
|---|---|---|---|
| LWM Internal Division, Campus or Program | LWM books; LWM-owned or controlled account/sub-account | LWM name and registration number, when LWM registration is active | Local leaders may have broad delegated authority, but funds remain LWM charitable resources. |
| Approved LWM Associated Ministry Program | LWM program/fund records | LWM name and registration number, when LWM registration is active | Ministry may retain substantial day-to-day independence within the approved plan, while LWM remains accountable for the charitable resources and required oversight. |
| Independent Registered Charity - LWM Bookkeeping | Separate books and bank account belonging to that charity | That charity's legal name and CRA registration number | LWM may administer the bookkeeping and receipting process when authorized, but the independent charity remains responsible for its records and compliance. |
| Independent Ministry / Church - Bookkeeping Only | Separate books and bank account belonging to that entity | No LWM receipt merely because LWM keeps the books | Credentialing and bookkeeping services do not transfer charitable status. |
| Associated Registered Charity Receiving an LWM Gift | LWM records the donation first; recipient records the later inter-charity gift | When LWM registration is active, LWM receipts a qualifying gift received by LWM; the recipient charity does not issue LWM an official tax receipt | LWM may make gifts to qualified donees when properly approved and recorded. |
LWM's registration number must not simply be lent to another organization. When LWM's registration is active and LWM issues the official receipt, the qualifying gift must actually be received by LWM and handled as an LWM charitable resource. LWM may then use the funds in its own approved programs, make a lawful gift to a qualified donee, or use another permitted charitable arrangement.
A donor may express a preference for an approved LWM program. LWM must retain the authority required by law over the use of its resources. Where the intended recipient is another registered charity or qualified donee, LWM may also make a properly approved inter-charity gift and record it separately for CRA reporting.
Where an associated ministry is not a qualified donee, different rules apply. The arrangement must be classified and documented before funds are promised or transferred.
This guideline explains the distinctions above in practical terms for pastors, campus leaders, associates, administrators and bookkeepers.
Download PDF Guideline Download Word GuidelineContact FOFEM/LWM leadership before collecting or receipting funds if the legal or financial relationship is not already documented.
FOFEM can provide ministry credentials and fellowship while Liberty World Ministries can, where formally approved and legally authorized, provide bookkeeping administration, operate charitable programs, receive gifts, issue qualifying receipts while its registration is active, and support associated charities. The correct treatment depends on the documented legal and financial relationship - not simply on a minister's title or credential level.