2016 Wesleyan Discipline:4010:2

(2) The corporation is organized exclusively for charitable, religious, and/or educational purposes within the meaning of IRC section 501(c)(3), including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code and in keeping with the purposes of The Wesleyan Church as set forth in its Discipline (cf. 2016 Wesleyan Discipline:100–105; 2016 Wesleyan Discipline:2105, 2016 Wesleyan Discipline:2259; 2016 Wesleyan Discipline:2306; 2016 Wesleyan Discipline:2339), and shall not be for the pecuniary gain or profit to the members thereof, and especially, to purchase, hold in trust for the benefit and use of the members and ministers of The Wesleyan Church, manage, encumber, sell, transfer or otherwise dispose of property, real, personal or mixed, as may be necessary or convenient for the purposes of the corporation; to acquire or erect and maintain buildings for the worship of God, the use and occupancy of its ministers, Christian education, and other purposes in keeping with the doctrines and principles of The Wesleyan Church; to receive, manage and hold in trust for members and ministers of The Wesleyan Church, any and all donations, bequests, and devises of any kind or character that may be given, bequeathed or conveyed to the local church or to the trustees of the local church as such, and to administer the same and income therefrom in accordance with the directions of the donor, trustor or testator; provided that any and all of the foregoing purposes shall be carried out in conformity with the provisions of The Discipline of The Wesleyan Church as legislated and declared from time to time (cf. 4040). Further, the corporation shall not carry on any other activities not permitted to be carried on

(a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or

(b) by a corporation, contributions to which are deductible under 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code.