Tax-exempt organization
Tax-exempt organization means an organization that has received a determination letter from the IRS establishing that it, or a group it belongs to, is exempt from taxation in accordance with sections 501(c)(3) of the Internal Revenue Code of 1986, or subsequent amendments or equivalent sections of prior enactments of the Internal Revenue Code. (4) Requirements for admission/change of status; time limits(i) Principal applicant (R-1 nonimmigrant). If otherwise admissible, an alien who meets the requirements of section 101(a)(15)(R) of the Act may be admitted as an R-1 alien or changed to R-1 status for an initial period of up to 30 months from date of initial admission. If visa-exempt, the alien must present original documentation of the petition approval. (ii) Spouse and children (R-2 status). The spouse and unmarried children under the age of 21 of an R-1 alien may be accompanying or following to join the R-1 alien, subject to the following conditions: (A) R-2 status is granted for the same period of time and subject to the same limits as the principal, regardless of the time such spouse and children may have spent in the United States in R-2 status; (B) Neither the spouse nor children may accept employment while in the United States in R-2 status; and (C) The primary purpose of the spouse or children coming to the United States must be to join or accompany the principal R-1 alien. (5) Extension of stay or readmission. An R-1 alien who is maintaining status or is seeking readmission and who satisfies the eligibility requirements of this section may be granted an extension of R-1 stay or readmission in R-1 status for the validity period of the petition, up to 30 months, provided the total period spent in R-1 status does not exceed a maximum of 5 years. A Petition for a Nonimmigrant Worker to request an extension of R-1 status must be filed by the employer with a supplement prescribed by USCIS containing attestations required by this section, the fee specified in 8 CFR part 106, and the supporting evidence, in accordance with the applicable form instructions. (6) Limitation on total stay. An alien who has spent five years in the United States in R-1 status may not receive an extension of stay in the United States as an R-1 nonimmigrant. The alien must depart the United States after reaching the maximum five-year admission period of being physically present in the United States to be eligible to be readmitted as an R-1 nonimmigrant. There is no minimum period of time that the alien must remain outside of the United States after reaching the maximum five-year admission period before seeking readmission as an R-1 nonimmigrant, provided all other eligibility requirements are met. The limitations in this paragraph will not apply to R-1 aliens who did not reside continually in the United States and whose employment in the United States was seasonal or intermittent or was for an aggregate of six months or less per year. In addition, the limitations will not apply to aliens who reside abroad and regularly commute to the United States to engage in part-time employment. To qualify for this exception, both the petitioner and the alien must provide clear and convincing proof that the alien qualifies for such an exception. Such proof consists of evidence such as arrival and departure records, transcripts of processed income tax returns, and records of employment abroad. (7) Jurisdiction and procedures for obtaining R-1 status. An employer in the United States seeking to employ a religious worker, by initial petition or by change of status, shall file a petition in accordance with the applicable form instructions. (8) Attestation. An authorized official of the prospective employer of an R-1 alien must complete, sign and date an attestation prescribed by USCIS and submit it along with the petition. The prospective employer must specifically attest to all of the following: (i) That the prospective employer is a bona fide non-profit religious organization or a bona fide organization which is affiliated with the religious denomination and is exempt from taxation; (ii) That the alien has been a member of the denomination for at least two years and that the alien is otherwise qualified for the position offered; (iii) The number of members of the prospective employer's organization; (iv) The number of employees who work at the same location where the beneficiary will be employed and a summary of the type of responsibilities of those employees. USCIS may request a list of all employees, their titles, and a brief description of their duties at its discretion; (v) The number of aliens holding special immigrant or nonimmigrant religious worker status currently employed or employed within the past five years by the prospective employer's organization; (vi) The number of special immigrant religious worker and nonimmigrant religious worker petitions and applications filed by or on behalf of any aliens for employment by the prospective employer in the past five years; (vii) The title of the position offered to the alien and a detailed description of the alien's proposed daily duties; (viii) Whether the alien will receive salaried or non-salaried compensation and the details of such compensation; (ix) That the alien will be employed at least 20 hours per week; (x) The specific location(s) of the proposed employment; and (xi) That the alien will not be engaged in secular employment. (9) Evidence relating to the petitioning organization. A petition shall include the following initial evidence relating to the petitioning organization: (i) A currently valid determination letter from the IRS showing that the organization is a tax-exempt organization; or (ii) For a religious organization that is recognized as tax-exempt under a group tax-exemption, a currently valid determination letter from the IRS establishing that the group is tax-exempt; or (iii) For a bona fide organization that is affiliated with the religious denomination, if the organization was granted tax-exempt status under section 501(c)(3), or subsequent amendment or equivalent sections of prior enactments, of the Internal Revenue Code, as something other than a religious organization: (A) A currently valid determination letter from the IRS establishing that the organization is a tax-exempt organization; (B) Documentation that establishes the religious nature and purpose of the organization, such as a copy of the organizing instrument of the organization that specifies the purposes of the organization; (C) Organizational literature, such as books, articles, brochures, calendars, flyers, and other literature describing the religious purpose and nature of the activities of the organization; and (D) A religious denomination certification. The religious organization must complete, sign and date a statement certifying that the petitioning organization is affiliated with the religious denomination. The statement must be submitted by the petitioner along with the petition. (10) Evidence relating to the qualifications of a minister. If the alien is a minister, the petitioner must submit the following: (i) A copy of the alien's certificate of ordination or similar documents reflecting acceptance of the alien's qualifications as a minister in the religious denomination; and (ii) Documents reflecting acceptance of the alien's qualifications as a minister in the religious denomination, as well as evidence that the alien has completed any course of prescribed theological education at an accredited theological institution normally required or recognized by that religious denomination, including transcripts, curriculum, and documentation that establishes that the theological education is accredited by the denomination, or (iii) For denominations that do not require a prescribed theological education, evidence of: (A) The denomination's requirements for ordination to minister; (B) The duties allowed to be performed by virtue of ordination; (C) The denomination's levels of ordination, if any; and (D) The alien's completion of the denomination's requirements for ordination. (11) Evidence relating to compensation. Initial evidence must state how the petitioner intends to compensate the alien, including specific monetary or in-kind compensation, or whether the alien intends to be self-supporting. In either case, the petitioner must submit verifiable evidence explaining how the petitioner will compensate the alien or how the alien will be self-supporting. Compensation may include: (i) Salaried or non-salaried compensation. Evidence of compensation may include past evidence of compensation for similar positions; budgets showing monies set aside for salaries, leases, etc.; verifiable documentation that room and board will be provided; or other evidence acceptable to USCIS. IRS documentation, such as IRS Form W-2 or certified tax returns, must be submitted, if available. If IRS documentation is unavailable, the petitioner must submit an explanation for the absence of IRS documentation, along with comparable, verifiable documentation. (ii) Self support. (A) If the alien will be self-supporting, the petitioner must submit documentation establishing that the position the alien will hold is part of an established program for temporary, uncompensated missionary work, which is part of a broader international program of missionary work sponsored by the denomination. (B) An established program for temporary, uncompensated work is defined to be a missionary program in which: