Structural Framework of Commission

The Commission on Accountability and Policy for Religious Organizations was analyzing input from a variety of sources and after careful deliberation issued two reports to Senator Charles Grassley that addressed key issues emanating from the Senator’s staff report dated January 6, 2011. The Commission addressed tax policy issues that the Commission identified as warranting legislative attention in addition to those raised by the Senator’s staff in the report. The Commission operated under the authority of the ECFA board of directors.

The framework of the Commission’s work can best be described in terms of inputs and outputs. The inputs received came from a variety of sources including the Senator and his staff, Treasury Department (IRS) officials, legal experts, religious sector representatives, nonprofit sector representatives, and the general public. The outputs included periodic reports and accountability to ECFA’s board of directors, periodic updates to the public and to Senator Grassley, and the Commission’s ultimate reports to the Senator.

Outputs

 

  1. Report to Senator Grassley. The Commission on Accountability and Policy for Religious Organizations analyzed input from a variety of sources and after careful deliberation issued two reports to Senator Charles Grassley that addressed key issues emanating from the Senator’s staff report dated January 6, 2011. The Commission addressed tax policy issues that the Commission identified as warranting legislative attention in addition to those raised by the Senator’s staff in the report.

  2. Accountability and Updates to the ECFA Board of Directors. The Commission operated under the authority of the ECFA board of directors. The Commission provided periodic updates to the ECFA board of directors regarding its work and progress.

  3. Periodic Public Updates. The Commission provided periodic public/media progress reports regarding its work.

Inputs

  1. Grassley staff input. The Commission chairman and ECFA president met with Senator Grassley’s staff to provide the Commission with initial context for the issues to be addressed. Additionally, the Commission met with the Senator and his staff to hear their perspectives directly and to facilitate direct communication.

  2. Treasury/IRS input. The Commission chairman and ECFA president had an initial fact-gathering meeting with Treasury/IRS staff in order to assist in providing the Commission with initial context for the issues to be addressed.

  3. Panel of Legal Experts. The Commission chair appointed 23 attorneys to the Panel of Legal Experts. The Panel met twice in Washington, DC and engaged in other appropriate communications. Panel members were required to submit scholarly legal position papers on the issues identified by the Commission as requested by the chair. Position papers conformed to specific professional and format criteria. Members of the Panel of Legal Experts were invited to submit rebuttal papers to any position paper accepted by the Commission with which they had difference of opinion. Members of the Panel of Legal Experts were permitted to submit responses to rebuttal papers.

    All papers submitted that, in the discretion of ECFA, conformed to stated format criteria were published on the Commission’s website.

  4. Panel of Religious Sector Representatives. Representatives of 25 religious sector organizations were appointed by the Commission chairman to serve on the Panel of Religious Sector Representatives. The Panel of Religious Sector Representatives included individuals who represented a variety of religious faiths which included, but were not necessarily limited to, Protestant Christianity, Roman Catholicism, Judaism, and Islam. Special emphasis was placed on engaging leaders who represented large segments of their respective faith groups.  The Panel formally met twice in Washington, DC, and engaged in other appropriate communications. Panel members were requested to submit position papers on the issues taken up by the Commission affecting religious organizations.

    All papers submitted that, in the discretion of ECFA, conformed to stated format criteria were published on the Commission’s website.

  5. Panel of Nonprofit Sector Representatives. Representatives from 18 nonprofit sector organizations were appointed by the Commission chairman to serve on the Panel of Nonprofit Sector Representatives. Special emphasis was placed on engaging leaders representativing large segments of the nonprofit sector in order to facilitate the broadest possible representation. The Panel formally met twice in Washington, DC, and engaged in other appropriate communications. Panel members were requested to submit position papers on the issues taken up by the Commission that did not relate exclusively to religious organizations.

    All papers submitted that, in the discretion of ECFA, conformed to stated format criteria were published on the Commission’s website.

  6. Informally Obtained Input / Town Hall Meeting. The Commission obtained input from the general public on the issues informally and by hosting an electronic Town Hall Meeting in February 2012 broadcast from the National Press Club in Washington, DC.

  7. Retained Counsel. Two prestigious law firms (Holme Roberts & Owen and Holland & Knight) were selected by the Commission to provide independent technical analysis and research for the Commission. John Wylie and Stuart Lark were the lead attorneys from Bryan Cave, based in the firm’s Colorado Springs office. Nathan Adams was the lead attorney from H&K, based in the firm’s Tallahassee office. Both firms agreed to serve on a pro bono basis.

  8. Prayer Groups. ECFA asked various groups that supported its work to pray regularly for the Commission and for all those involved in the deliberation process.

  9. Financial Support. As host and sponsor of the Commission, ECFA was responsible for the costs of the logistics of the Commission’s work. ECFA solicited financial support for that purpose. To model transparency, the names of donors who made gifts restricted for the Commission’s work and the amounts given were disclosed publicly by ECFA.