2005:4

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(4) Exceptions for Developing and Urban Churches.
(a) Developing Church Exception. Whenever a developing church is deemed, by the district board of administration, to be under financial duress, that board may subtract up to $50,000 from the USF base income used to calculate the USF obligation.
(b) Urban Missional Church Exception. Whenever a local church is designated as an urban missional church, the USF obligation for that church shall be set at 25 percent of the regular assessment (523).