Needy and Distressed Test

This test should include a set of criteria by which a ministry can objectively make distributions to individuals who are financially or otherwise distressed. Adequate records should support the basis upon which assistance is provided through a benevolence program.

This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.