Membership in the ECFA is an important public statement of your ministry's resolve to conduct and disclose its activities in the most responsible manner possible. 
Applications for membership may be submitted at any time after your ministry has:
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Must be in compliance with ECFA's Standards.
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Functioned for at least 12 months after receiving its 501(c)(3) ruling letter from the IRS. A ruling letter is not required for churches that have operated for at least 12 months.
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Received revenues over $50,000 during its last fiscal year.
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Obtained financial statements prepared by an independent CPA as follows:
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Members with annual revenue of $3 million or more for the most recent accounting period are required to submit accurate and complete financial statements prepared in conformity with U.S. GAAP and audited by an independent certified public accounting firm in conformity with U.S. GAAS. Members with annual revenue of less than $3.0 million for the most recent accounting period may voluntarily submit an annual GAAP/GAAS audit.
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Members with annual revenue of more than $1 million and less than $3 million for the most recent accounting period, not electing to voluntarily submit an annual GAAP/GAAS audit are required to submit complete and accurate financial statements (with disclosures) prepared either in conformity with U.S. GAAP or the modified cash basis of accounting, reviewed by an independent certified public accounting firm and apply certain financial controls. For purposes of this paragraph, the term "modified cash basis of accounting" means a comprehensive basis of accounting that includes recognition of property and equipment as assets, depreciation as expense, and debt, other than trade payables and ordinary accruals, as liabilities.(1)
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Members with annual revenue of less than $1 million for the most recent account period not electing to voluntarily submit an annual GAAP/GAAS audit or review are required to submit complete and accurate financial statements (with disclosures) prepared either in conformity with U.S. GAAP or the modified cash basis of accounting compiled by an independent certified public accounting firm and apply certain financial controls.(1)
(1) Notwithstanding these provisions, ECFA may require any member to submit audited GAAP/GAAS financial statements as a condition of membership.
An application fee of $350 is required from all applicants to cover application processing costs.
ECFA membership entitles a ministry to use the ECFA seal and receive other membership benefits. The continuing use of the seal depends on the ministry's good faith compliance with all ECFA Standards.
After a ministry is accepted into ECFA membership, a membership fee based on cash contributed income is paid annually. Federal or state governmental grants are excluded from the definition of contributed income.