The purchase of ULC products and supplies can be deducted against income generated from your work as a minister.  If you are employed, you will deduct such purchases as employee business expenses, or request reimbursement from your employer.  There are limitations to how much you can deduct for employee business expense, check with your tax preparer.

If your work as a minister is self-employment (wedding ministry, for example) you would deduct such expenses on Schedule C (report of profit or loss).

Purchases are not considered charitable contributions.   Free will donations made to the church, where you don't receive anything in return, are deductible as contributions, subject to any limitations imposed by the IRS on contributions.

An excellent source of current information, tips, and guidelines for filing taxes as a minister, we highly recommend the Zondervan Tax Guide for Ministers.  This excellent book is written by a leading CPA, who is a specialist in this field of taxes.   It is updated annually, and is highly useful for those who earn income as ministers.  If you do not earn income as a minister, you cannot deduct the cost of supplies and materials, and you don't need this book.

Zondervan Tax Guide for Ministers - 2006

To verify your ordination, email us with your full name and address, and provide any previous address you may have used if you have moved since ordination.  You may also submit the information via our support page ticket system.

• Full name
• Full street address where you lived when ordained
• City, State and ZIP code where you lived when ordained
• Full current address if different from above
• Any alternate addresses you might have used when ordained
• Estimated year of ordination, or range of years
• You can submit this information via a support ticket here, or by email to support@ulc.net.   Generally, we can locate and verify dates within 2 business days.
  
  Please also note that you may place an order for ULC materials immediately, even if you don't know your ordination date. You may include the old address information with your order. If ordering online, you will be able to include this message in the special instructions, which you will see at checkout. We will find your ordination date for you prior to processing your order.

A minimum of three persons must serve as officers and the board of directors.  From there, the board of directors will vote to adopt by-laws, or a constitution and to make resolutions to govern the affairs of the church.   One resolution that you will want to make from the start is a resolution authorizing someone to apply for an Employee Identification Number (EIN) from the IRS.  This can be done by phone, mail, in person, or on the Internet:
http://www.irs.gov/businesses/small/article/0,,id=102766,00.html

Once you have the EIN and a resolution from the board authorizing the opening of a bank account, you can take these papers to the bank, along with a minimum of two officers, and open a bank account for your church.

Churches, as defined by the IRS, fall under 501c3 by default, and are not required to complete the complex filing procedure to be formally recognized as such.   It is optional, and in my opinion, is tantamount to asking the IRS for permission to be a church, thus waiving an essential right of religious freedom.   On the IRS web site, you will find a list of 14 points that it considers in making the determination as to whether an organization is a church or not.   You do not have to meet all of the 14 points, and the IRS does not make public the manner in which it "scores" this evaluation.  Suffice to say that the more of the points you meet, the stronger your case will be should your organization's church status ever be called into question.    If you do not yet meet some of the points listed, but plan to in the future, it would be wise to include a discussion of your future plans at a board meeting and to subsequently approve a resolution proclaiming your intentions.
http://www.irs.gov/charities/churches/article/0,,id=155746,00.html

Additional discussion of what is involved is provided on the IRS web site:
http://www.irs.gov/charities/churches/index.html
http://www.irs.gov/pub/irs-pdf/p1828.pdf

Formal affiliation with the ULC in Modesto is not required, although doing so may be useful to support the position that your organization is a real church.  Formal affiliation with the "Mother Church", as well as with other organizations for churches, such as the ECFA (www.ecfa.org) can help establish that the church adheres to professional standards and fraternal affiliation.  ULC Church charters may be arranged directly though ULC Headquarters in Modesto.  It is important that you transact this agreement directly with ULC Headquarters. 

I consider the "Zondervan Book" (referenced below) to be an essential reference for starting a church.  If you have a church or plan to start one, you must obtain a copy of this book.  It will save you a lot of time, frustration, confusion, and can easily save your church from making a costly mistake.   Even if you have a CPA or attorney involved in setting up your church, get a copy of this book and take it with you to any meetings you have with your advisor.   It can provide quick, authoritative answers to questions which they might otherwise charge you to "research".

You can download the forms for starting your congregation, as well as for record keeping on our web site.

To affiliate your local congregation with ULC, complete the form and return it to ULC Headquarters, 601 Third Street, Modesto, CA  95351.   The $35 fee donation is submitted directly to ULC Headquarters.  Quarterly report forms can be obtained from ULC Headquarters, as well as on the web site.   The $5 monthly administrative fee donation may be paid quarterly and submitted to HQ along with your quarterly reports.

When starting a congregation, be sure to structure things correctly, legally, and for your congregation's best advantage.   Expert guidance in this area is available in the Zondervan Tax and Financial Guide for Churches and Non-profit Organizations.  It is published annually by the respected Zondervan Publishing House.   Included are a wide range of "sample minutes", providing suggested wording for board resolutions covering ministers compensation, benefits packages,  housing allowance, establishing bank accounts and credit.   Extensive coverage on the subject of taxation is included.

This highly recommended reference was written by an independent specialist in the field.   You'll get no-nonsense information, which is easy to read and understand.   It will be your guide through the maze of information and legalities involved in this complex topic.  You may even save thousands of dollars in lawyer and CPA fees.  Do things correctly from the very beginning!  You'll find the Zondervan book at:
http://ulc.net/index.php?page=shop&item_id=44

After you start your congregation, be sure to list it in our online directory.

This problem also happens from time to time with other ISPs and email clients, so be sure to check your junk mail, bulk mail or spam folder.   Also, be sure to add ulc.net to your whitelist or address book, so that our emails can reach you.

To request that your confirmation message be resent, you may submit a ticket here, or email to support@ulc.net.

• Your full current name
• Your full name as it was listed when ordained
• Your full current address (including street number and ZIP code

Your full former address(es) where you were living when ordained.

If the name change occurs for a reason other than marriage, you will need to also provide us with a copy of the name change documentation from the court.

Send the documentation, along with your request, and all information such as your old and new name, your current address, and your prior address, if it has changed since ordination.

You needn't provide full-color, high resolution copies. Just as long as it's legible.

You may send a scanned image by email to pastor@ulc.net, or by fax to 1-916-244-0498

Mailing address:

ULC Online
PO Box 1034
Folsom, CA 95763

Please include your full information, including your complete old address, or addresses if you are not sure where you were living at the time, as well as you complete new address, including the ZIP or Postal Code.

If you have changed your name, your ordination record can only be updated after you provide copies of the name change documentation (divorce documents, court name change documents). You may send them by email to staff@ulc.net, or by fax to 916-244-0498.

If your name change was due to becoming married (only!), you may update your record by notifying us, but you must specify in your email to us that this was the reason for the name change. 

You will find a listing of the various wedding requirements, arranged according to state, on our website:

http://ulc.net/wedding_laws_by_state.htm

You may refer to this information as a general guideline within the United States, as well as guidelines on whom to talk to in your area for more information.

You may contact the public official listed for the state of interest for confirmation of the latest requirements for ministers officiating marriage. A good way to approach this question is to call the office of the official listed and ask the following question: "I am a minister of an established church in California and plan to officiate a marriage ceremony in (STATE). Will you tell me what is required in your state (or county)?" As a follow-up question, you may ask, "Are the requirements any different for non-resident ministers than they are for residents of (STATE)?"

You will find more information on this topic, as well as some good material for preparing and planning the ceremony at the following links:

Wedding Laws By State

ULC Bookstore

The Universal Life Church of Modesto, California, is a legally recognized California church. Weekly services are held in the historic church building each Sunday morning. It is very much a real church, which has been verified time and again in past legal challenges. Within the U.S., freedom of religion is absolute as it pertains to peaceful activity. There are millions of ULC ministers engaged in spiritual efforts worldwide.

Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof: or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances.
First Amendment, U.S. Constitution

If there is any fixed star in our constitutional constellation, it is that NO official, high or petty, can prescribe what shall be orthodox in politics, nationalism, religion or other matters of opinion or force citizens to confess by word or act their faith therein. If there are any circumstances which permit an exception, they do not now occur to us.
United States Supreme Court (1943)
West Virginia State Board of Education v. Barnette, 319 US 624.

Neither this Court, nor any branch of this government, will consider the merits or fallacies of a religion. Nor will the Court compare the beliefs, dogmas, and practices of a newly organized religion with those of an older, more established religion. Nor will the Court praise or condemn a religion, however excellent or fanatical or preposterous it may seem. Were the Court to do so, it would impinge on the guarantees of the First Amendment.
James F. Battin, U.S. District Judge
Universal Life Church vs U.S. (1974)

Here are some links to stories related to the activities and leadership of the Seattle group, for your reference:

Seattle Weekly

Wikipedia

TheStranger.com

Seattle Court Records

Arizona Star

USA Today

Federal District Court 1

Federal District Court 2

Federal District Court 3

The posted address for the Monastery is for a UPS Store (a mail drop)

They claim to have been formed many years ago, but state records show otherwise

In addition to credential certificates, we offer a nice wallet credential, printed on high quality polyester/PVC blend cardstock, and overlaid with a holographic security protective layer. They are very professional and long-lasting. We also offer marriage certificates (optional, but a nice touch to provide one to the couples you marry), ceremony guide books (to make your job easier), and even clergy shirts for a traditional look.

You must obtain the marriage license from the couple in advance of the ceremony, in order to make sure that there is one, that it is valid for the date you officiate the marriage, and so that this is not forgotten in the excitement after the ceremony. In California, it is a crime to solemnize a marriage without having first reviewed the marriage license for validity! After the ceremony, you will fill out the blanks on the form. Print, except for your signature, and use black ink. You and the witnesses will sign the form. If it asks for your denomination, put "Universal Life." It is YOUR job to make sure that the completed license is returned to the county clerk for recording within 10 days of the ceremony (very important). It is a good idea to make a photocopy of the completed license before returning it and for you to keep this copy in your permanent records.

If you return the license by mail, use certified mail and hold onto a copy of the receipt (staple it to the photocopy of the marriage license you made). You don't need to get a return receipt. You can use the number on the receipt to establish that it was delivered.

The state will not automatically send an official copy of the recorded license to the couple, which they will need for their records and to conduct various business transactions in the future. A nice, professional touch is for you to order a copy of the license for them at the time you return the license for recording. Be sure to let them know that you have done this, or they will think the state was their benefactor instead of you! If you return the license by mail, you can print out the order form online.

The State of California maintains a useful FAQ on its web site, which you will want to review as well.

The only web site authorized by the church in Modesto is the ulc.net web site.  The degrees and titles offered by ulc.net are the official issue of the Modesto church.  All ordinations and other official transactions conducted through the ulc.net web site are recorded in the master database in Modesto.

ULC International Headquarters in Modesto, the administrative home of the church, also maintains an official web site at ulchq.com.

The ULC Monastery (themonastery.org) in Seattle is in no way affiliated with the real Universal Life Church in Modesto, California.   Some of their leadership were reportely involved with the ULC Monastery in Tucson, Arizona which is a long-time, legitimate associate of the ULC.  

Brother Daniel Zimmerman, president of the ULC Monastery in Tucson reports that without permission, the group in Seattle, transferred the domain name of his Tucson Monastery (ulc.org) to their control.  It now forwards to themonastery.org

This has caused a great deal of confusion, as the Seattle group is clearly attempting to communicate to their visitors that they are part of the original ULC, and even claim to have been in existence sincd 1959 and ordained millions.  

Due to the conflict over rightful control of the domain name and the ULC Monastery corporation, church headquarters terminated affiliation with them several months ago.  Ordinations and other transactions conducted with the ULC Monastery since then are entirely unrelated to the original ULC in Modesto.  

Here are some links to stories related to the activities and leadership of the Seattle group, for your reference:

http://www.seattleweekly.com/news/9936/features-anderson.php
http://en.wikipedia.org/wiki/Teen_Dance_Ordinance
http://www.thestranger.com/seattle/Content?oid=1895
http://archives.thedaily.washington.edu/1996/100396/club100396.html

Amy Long operates ulcseminary.org, which offers courses of interest to many ULC ministers.   Although not the official courses and degrees of the church, many of them are undoubtedly useful and instructive.   She offers many products and courses related to witchcraft, wicca and paganism.

Another site geared toward wiccan practitioners is the discussion forum site ulcintertribal.com

There is also a universalministries.com and pulc.com (progressive universal life church), both of which are breakaway groups, not affiliated with the original ULC in Modesto in any way.   Through the use of metatag keywords, title, pay-per-click advertising and other tactics, both of these sites manage to convey the impression that they are affiliated with the real ULC, which generates some confusion for their visitors.  However, they are completely distinct entities.

 Q:  I understand that the ULC degrees are accredited.  By whom are they accredited, and what can I do with one?

The Universal Life Church issues several degrees, and all degrees issued by the church are recorded in the permanent church records. The church has been in existence since 1959, retaining records of all ordinations and degrees issued since then.

The degrees convey rank, title, or status within the church. They do not convey academic standing or achievement. They are accredited by the International Accrediting Association (I.A.A.), which is the accreditation arm of the church. This means that the course, degree, or title has been approved and endorsed by the I.A.A. by authority of the Board of Directors. If you have questions related to the issuance of church degrees and titles, you should direct them to generalcontact@ulchq.com.

Would I place a ULC title on a resume, application for employment or academic standing? In most cases, I would not. It would not be ethical to represent a degree as something other than what it is in order to obtain something to which you are not otherwise entitled.

For example, if someone with a Doctor of Divinity were to don a white lab coat over surgical scrubs, drape a stethescope around his neck, calling himself "Doctor So-and-So" while offering health screenings, he would be engaging in fraud, contrary to the Universal Doctrine. He'd also be at risk of finding himself engaged in a full-time prison ministry!

If the same person wore a clerical collar, offered you a business card refereing to himself as Dr. So-and-So,  it would be entirely appropriate.  Or if offered as "bona fides" when you're being introduced as a speaker.

In some cases, you may be prohibited from listing church degrees on an application, because it relates to the practice of religion.

In no case would I include such information under the heading of Education, nor as Specialized Training. It would be more appropriate to list these credentials under the heading of Titles, Awards, or Other Achievements.

In some few cases, your status as an ordained ministers may be relevant. For example, if you were applying for a job as a wedding minister at a Las Vegas Chapel, you would have to be an ordained minister, capable of performing lawful marriage in Clark County. In such a case, your status as an ordained minister with the ULC would be highly relevant. It would appropriate to include any and all other ULC titles and degrees you have in this situation.

If an employer suspects that you are attempting to pass off your religious titles as academic training or to qualify for a pay raise, you will lose a lot of credibility.

The Universal Life Church does not impose a tithe (tax) on its members, as is so popular in many of the big dog churches. Heck, at ULC they don't even pass the plate at Sunday services!

People contribute to the fraternal and financial requirements of this organization in other ways, however they may be moved by Spirit to participate.

One person may bring an offering of brownies & milk to services, while another may offer a refreshing beverage to the celebration of fraternity. On a broader scale, members of the ULC host meetings and gatherings in their homes.  Many choose to contribute support by participating in the church's instructional mission, as well as the Degree, Sainthood, Congregation, Title, and other programs.

In this way, your visit to the ULC Bookstore (www.ulc.net) helps maintain and promote this historic church and its vital work for the cause of religious freedom.

Did you know that Doctor of Divinity and similar degrees are honorary titles, regardless of the institution which issues the degree? ULC's honorary religious degrees are issued to commemorate your understanding of church principles, and in recognition that you are the world's foremost authority on what you believe.

The earned degrees we offer (those requiring a passing score on a test or completion of written work) further convey satisfactory completion of a course of instruction related to the principles, beliefs and practices of spiritual belief and church operations.

Each degree includes a certificate with printed gold seal, showing your name and the date degree was granted. The certificates are 8.5x11, suitable for framing.

If you'd like to participate, you may visit our "ULC Outlet Store" (online) at
http://shop.ulc.net

I hope this adequately addresses your question. If you have further questions, please let me know.

Peace,
Brother Kevin
ULC Online
www.ulc.net

ULC.NET is the only site authorized by the Universal Life Church in Modesto.   We work directly in cooperation with the Modesto church, and are authorized to provide their official materials directly to you without delay.  There are some other sites which offer ULC materials, however, they cannot ship to you directly, which results in delays and added potential for errors.

Additionally, there are some web sites which attempt to confuse visitors into believing they are affiliated with or part of the original Universal Life Church in Modesto.  Several sites have been established in recent years, the proprietors of which use misleading titles, meta tags, and even use Universal Life Church in their name in an attempt to fool search engines and visitors into believing they are dealing with the original ULC.   The ordinations issued by these rogue sites are not recorded with the church in Modesto and may not be recognized in all states.  Be sure you are dealing only with an authorized Universal Life Church web site.  

Among the sites which are NOT AFFILIATED with the original Universal Life Church in Modesto are the "Progressive Universal Life Church - pulc.org", "The Universal Life Church Monastery - ulc.org, themonastery.org, ulcmonastery.com and other similar domains", and "Universal Ministries - universalministries.com".  There are also some web sites that purport to be ULC sanctioned sites, but which only take people's money and do not report the ordinations to the church at all, which means that the ordinations are never properly recorded and are not legal!    Recently, someone has begun offering ULC ordinations for sale on ebay as well.  Please be careful!   There are many scammers in the world!

Be particularly cautious of any site which promises "instant" ordination.  This is a legal fiction.  To be legal, ordination must be done as a "deliberate, responsible act", and a computer cannot ordain someone.  Some such sites even offer an "instant online credential", but this again is a legal fiction and you cannot rely on this credential as evidence that you have, in fact, been ordained.

ULC.NET (aka ULC Online) began operations on the Internet in 1997, with the full cooperation and support of the Modesto Headquarters.  We have grown steadily over time, and enjoy a great reputation in the ULC community.  We work closely with ULCHQ, and are the only site which ships the materials directly.  Other sites rely on outside fulfillment, or have Headquarters send out the materials that are ordered through their site.  This results in delays and lost orders.  We ship most of the materials directly, so we're able to get the materials into the ministers' hands weeks or even months sooner.  We maintain a sophisticated order management system, delivery confirmation of orders, toll-free telephone support, and a terrific interactive online support "ticket" system to keep in touch with our ministers and answer questions as quickly as possible.  We are proud of our record of prompt, reliable shipping and customer service.  All items are securely packaged, in heavy protective mailers or boxes as needed, and shipped as quickly as we can verify ordination dates and print the documents (usually within one business day).

If you have not recently added your listing or made changes to it, and if you are sure that you previously created a listing here, it is unlikely, but possible, that your listing was deleted.  This has on rare occasions occurred as a result of a server problem or corruption of the database.   If that is the case, you may simply add your listing again, as a new listing.    

Please remember that your directory listing has nothing to do with your ordination record.  You are not automatically added to the directory when you become ordained, as the vast majority of ministers prefer not to be publicly listed.   Also, when you update your directory listing information, it does not update your ordination record (and vice versa).    If you have not taken the step to intentionally create a directory listing, your information will not appear here.