Evidence that can be used to show Petitioner’s required tax-exempt status when sponsoring a religious worker

An R-1 nonimmigrant is a noncitizen who is coming to the United States temporarily to work at least part time (an average of at least 20 hours per week) as a minister or in a religious vocation or occupation and be employed by a:

1. Non-profit religious organization in the United States;

2. Religious organization that is authorized by a group tax exemption holder to use its group tax exemption; or

3. Non-profit organization which is affiliated with a religious denomination in the United States.

 The organization’s qualifying tax status can be shown in a few ways depending on the scenario, as discussed below:

Scenario #1 - The Petitioner has it’s own IRS 501(c)(3) letter:

In this case, the petitioner must provide its currently valid determination letter from the IRS showing that the organization is tax-exempt.

A valid determination letter may include a letter that the IRS issued before the effective date of the Internal Revenue Code of 1986, or may be issued under subsequent Internal Revenue Code revisions.

Scenario # 2 - The Petitioner is recognized as tax-exempt under a group tax exemption:

In this case, the petitioner must provide a currently valid IRS group tax-exemption determination letter and documentation that the organization is covered under the group tax exemption. Examples include a:

• Letter from the parent organization authorizing the petitioner to use its group tax exemption;

• Directory for that organization listing the petitioner as a member of the group;

• Membership listing on the parent organization’s website that confirms coverage under its exemption; or

• Letter from the IRS confirming the coverage.

The IRS determination letters, whether a group-tax exemption letter or an individual organization letter, need to identify the category of tax exemption as a religious organization. However, 

** Please note that if the IRS determination letter does not specifically identify the organization’s tax exemption as a religious organization, Petitioner must provide additional evidence regarding the organization’s religious “nature and purpose.” 

This can include providing Petitioner’s:

• Articles of incorporation or bylaw

•  Flyers and brochures (online or physical);

•  Online literature that describes the religious purpose and nature of the organization.

Scenario # 3 - The Petitioner is affiliated with a religious denomination

In this case, the petitioner must provide:

• A currently valid determination letter from the IRS showing that the organization is tax-exempt;

• Documentation that establishes the religious nature and purpose of the organization, including, but not limited to:

• A copy of the organizing instrument of the organization that specifies the purposes of the organization;

• Organizational literature describing the religious purpose and nature of the activities of the organization; and

• A religious denomination certification, included as part of the Form I-129, Supplement R, stating that the petitioning organization is affiliated with the religious denomination. The religious denomination certification should be signed by an organization other than the petitioning organization, and attest that the petitioning organization is part of the same religious denomination as the attesting organization.