2025-11-10T18:21:36-05:00 2024-12-31 460952065 BOUNTIFUL PEAK ADVISORS 1564 SOUTH 500 WEST SUITE 201 BOUNTIFUL UT 840107400 990EZ 2024-01-01 842325141 RELIGLAW AUXILIARY ASSOCIATION RELI 8013766395 490 EAST 3125 NORTH PROVO UT 84604 W COLE DURHAM JR PRESIDENT & DIRECTOR 8013766395 2025-11-11 true true SHALAUN T HOWELL CPA P00969274 8012943155 2025-11-10 2024 2025-03-06 01:10:19Z X X N/A X X X 550 301 851 -851 22647 21796 X 5735 21796 16912 22647 21796 22647 21796 X THE PRIMARY PURPOSE OF RELIGLAW AUXILIARY ASSOCIATION IS TO HELP SECURE THE BLESSINGS OF FREEDOM OF RELIGION AND BELIEF FOR ALL PEOPLE BY: EXPANDING, DEEPENING, AND DISSEMINATING KNOWLEDGE AND EXPERTISE REGARDING THE INTERRELATIONSHIP OF LAW AND RELIGION, AND CONTRIBUTING HIGH-QUALITY NONPARTISAN ANALYSIS AND RESEARCH TO IMPLEMENTATION OF PRINCIPLES OF RELIGIOUS FREEDOM WORLDWIDE. THE PRIMARY ACTIVITIES OF RELIGLAW AUXILIARY ASSOCIATION IN 2024 CONSISTED OF CONTINUING ACADEMIC AND ADVOCACY WORK IN VARIOUS COUNTRIES OUTSIDE THE UNITED STATES THAT ADVANCED FREEDOM OF RELIGION OR BELIEF. THIS INCLUDED PRESENTATIONS AT VARIOUS EVENTS ADVANCING THE CONCEPT OF HUMAN DIGNITY AS A FOUNDATION FOR FREEDOM OF RELIGION AND BELIEF, AND CONTINUED SUPPORT FOR JAN FIGELS AUTOBIOGRAPHY COVERING HIS HISTORICALLY SIGNIFICANT EXPERIENCE AS THE FIRST EU SPECIAL ENVOY ON FREEDOM OF RELIGION OR BELIEF OUTSIDE THE EUROPEAN UNION. W COLE DURHAM JR PRESIDENT & 5.00 0 LYNN ANDERSON VP & DIRECTO 1.00 0 KENNETH WOOLEY VP & DIRECTO 1.00 0 DAVID POLLEI SECRETARY/TR 1.00 0 false false false false false false false false false W COLE DURHAM JR 490 E 3125 N PROVO UT 84604 8013766395 false false false false false false false false false false false NONE NONE true X 180120 100000 3000 283120 180120 100000 3000 283120 213620 69500 1371 1371 284491 0.24430 X FACTS AND CIRCUMSTANCES JUSTIFYING PUBLIC CHARITY STATUS THE ORGANIZATION QUALIFIES AS A PUBLIC CHARITY UNDER THE FACTS-AND- CIRCUMSTANCES TEST OF TREASURY REGULATION 1.170A-9(F)(3). FIRST, ITS PUBLIC SUPPORT PERCENTAGE IS WELL ABOVE THE REQUIRED 10% PUBLIC SUPPORT, AND IN FACT EXCEEDS 25%, ALMOST REACHING THE 33.33% REQUIRED FOR AUTOMATIC QUALIFICATION AS A PUBLIC CHARITY. ITS PUBLIC SUPPORT INCLUDES SUBSTANTIAL FUNDING FROM BRIGHAM YOUNG UNIVERSITY AS WELL AS GRANTS FROM OTHER DONORS ATTRACTED BECAUSE OF THEIR INTEREST IN THE RELIGIOUS FREEDOM WORK THAT THE ORGANIZATION CONDUCTS. THROUGHOUT ITS EXISTENCE, THE ORGANIZATION HAS HAD A CLOSE RELATIONSHIP WITH THE BRIGHAM YOUNG UNIVERSITY INTERNATIONAL CENTER FOR LAW AND RELIGION STUDIES (ICLRS), AND ITS BOARD CONSISTS OF THE FOUNDING DIRECTOR OF ICLRS AS WELL AS TWO MEMBERS OF THE EXECUTIVE COMMITTEE OF ITS INTERNATIONAL ADVISORY COUNCIL WHO ARE ALSO PROMINENT BUSINESS AND NGO LEADERS IN THEIR COMMUNITIES. THIS BOARD COMPOSITION HELPS TO ENSURE THAT THE ORGANIZATION IS PRIMARILY FOCUSED ON ITS RELIGIOUS FREEDOM MISSION RATHER THAN ON THE INTERESTS OR PROJECTS OF ANY INDIVIDUAL BOARD MEMBER OR DONOR. THE ORGANIZATION WAS ORGANIZED TO PROVIDE AUXILIARY SUPPORT TO ICLRS AND OTHER RELIGIOUS FREEDOM ORGANIZATIONS, AND IT HAS ACCOMPLISHED THIS MISSION BY HELPING TO PUT ON RELIGIOUS FREEDOM CONFERENCES IN VARIOUS LOCATIONS AROUND THE WORLD, OR HELPING KEY RELIGIOUS FREEDOM LEADERS TO SPEAK AT SUCH EVENTS. THESE CONFERENCES WERE THEMSELVES EVENTS DRAWING PARTICIPATION FROM A BROAD SPECTRUM OF THE PUBLIC, INCLUDING ACADEMICS, GOVERNMENT OFFICIALS, RELIGIOUS LEADERS, AND OTHERS INTERESTED IN PROMOTING FREEDOM OF RELIGION. GIVEN THIS CLEAR PROGRAM OF ACTIVITIES, IT IS UNSURPRISING THAT THE ORGANIZATION HAS BEEN SUCCESSFUL IN OBTAINING FUNDING FROM THE TEMPLETON RELIGION TRUST TO SUPPORT THESE CHARITABLE AND EDUCATIONAL ACTIVITIES TO ADVANCE THE CAUSE OF RELIGIOUS FREEDOM. DURING THE FIVE-YEAR PERIOD ENDING IN 2024, IT HAS CONTINUED TO SEEK ADDITIONAL FUNDING FROM ICLRS, THE TEMPLETON TRUST, AND OTHERS. GIVEN THE FOREGOING FACTS AND CIRCUMSTANCES-INCLUDING A RELATIVELY HIGH PERCENTAGE OF PUBLIC SUPPORT, ITS BOARD COMPOSITION, ITS ACTIVITIES SPONSORING PARTICIPATION IN NUMEROUS BROADLY ATTENDED MEETINGS AND EVENTS, AND ITS ONGOING EFFORTS TO SEEK ADDITIONAL SUPPORT, IT IS CLEAR THE THE ORGANIZATION SHOULD BE CLASSIFIED AS A PUBLIC CHARITY RATHER THAN AS A PRIVATE FOUNDATION. PART II, LINE 17A FACTS AND CIRCUMSTANCES JUSTIFYING PUBLIC CHARITY STATUS THE ORGANIZATION QUALIFIES AS A PUBLIC CHARITY UNDER THE FACTS-AND- CIRCUMSTANCES TEST OF TREASURY REGULATION 1.170A-9(F)(3). FIRST, ITS PUBLIC SUPPORT PERCENTAGE IS WELL ABOVE THE REQUIRED 10% PUBLIC SUPPORT, AND IN FACT EXCEEDS 25%, ALMOST REACHING THE 33.33% REQUIRED FOR AUTOMATIC QUALIFICATION AS A PUBLIC CHARITY. ITS PUBLIC SUPPORT INCLUDES SUBSTANTIAL FUNDING FROM BRIGHAM YOUNG UNIVERSITY AS WELL AS GRANTS FROM OTHER DONORS ATTRACTED BECAUSE OF THEIR INTEREST IN THE RELIGIOUS FREEDOM WORK THAT THE ORGANIZATION CONDUCTS. THROUGHOUT ITS EXISTENCE, THE ORGANIZATION HAS HAD A CLOSE RELATIONSHIP WITH THE BRIGHAM YOUNG UNIVERSITY INTERNATIONAL CENTER FOR LAW AND RELIGION STUDIES (ICLRS), AND ITS BOARD CONSISTS OF THE FOUNDING DIRECTOR OF ICLRS AS WELL AS TWO MEMBERS OF THE EXECUTIVE COMMITTEE OF ITS INTERNATIONAL ADVISORY COUNCIL WHO ARE ALSO PROMINENT BUSINESS AND NGO LEADERS IN THEIR COMMUNITIES. THIS BOARD COMPOSITION HELPS TO ENSURE THAT THE ORGANIZATION IS PRIMARILY FOCUSED ON ITS RELIGIOUS FREEDOM MISSION RATHER THAN ON THE INTERESTS OR PROJECTS OF ANY INDIVIDUAL BOARD MEMBER OR DONOR. THE ORGANIZATION WAS ORGANIZED TO PROVIDE AUXILIARY SUPPORT TO ICLRS AND OTHER RELIGIOUS FREEDOM ORGANIZATIONS, AND IT HAS ACCOMPLISHED THIS MISSION BY HELPING TO PUT ON RELIGIOUS FREEDOM CONFERENCES IN VARIOUS LOCATIONS AROUND THE WORLD, OR HELPING KEY RELIGIOUS FREEDOM LEADERS TO SPEAK AT SUCH EVENTS. THESE CONFERENCES WERE THEMSELVES EVENTS DRAWING PARTICIPATION FROM A BROAD SPECTRUM OF THE PUBLIC, INCLUDING ACADEMICS, GOVERNMENT OFFICIALS, RELIGIOUS LEADERS, AND OTHERS INTERESTED IN PROMOTING FREEDOM OF RELIGION. GIVEN THIS CLEAR PROGRAM OF ACTIVITIES, IT IS UNSURPRISING THAT THE ORGANIZATION HAS BEEN SUCCESSFUL IN OBTAINING FUNDING FROM THE TEMPLETON RELIGION TRUST TO SUPPORT THESE CHARITABLE AND EDUCATIONAL ACTIVITIES TO ADVANCE THE CAUSE OF RELIGIOUS FREEDOM. DURING THE FIVE-YEAR PERIOD ENDING IN 2024, IT HAS CONTINUED TO SEEK ADDITIONAL FUNDING FROM ICLRS, THE TEMPLETON TRUST, AND OTHERS. GIVEN THE FOREGOING FACTS AND CIRCUMSTANCES-INCLUDING A RELATIVELY HIGH PERCENTAGE OF PUBLIC SUPPORT, ITS BOARD COMPOSITION, ITS ACTIVITIES SPONSORING PARTICIPATION IN NUMEROUS BROADLY ATTENDED MEETINGS AND EVENTS, AND ITS ONGOING EFFORTS TO SEEK ADDITIONAL SUPPORT, IT IS CLEAR THE THE ORGANIZATION SHOULD BE CLASSIFIED AS A PUBLIC CHARITY RATHER THAN AS A PRIVATE FOUNDATION. FORM 990-EZ, PART I, LINE 16 EXPENSES BANK FEES 54 LICENSES AND DUES 247 TOTAL 301 FORM 990-EZ, PART II THE 16,912 REPRESENTS AN AMOUNT DUE TO THE ORGANIZATION BUT DEPOSITED ERRONEOUSLY IN THE ACCOUNT OF G20 INTERFAITH FORUM ASSOCIATION, ANOTHER 501(C)(3) ORGANIZATION WITH SOME OVERLAP IN MANAGEMENT WITH THE ORGANIZATION. AT THE END OF 2023, THE G20 INTERFAITH FORUM ASSOCIATION STILL OWED THIS AMOUNT TO THE ORGANIZATION, ALTHOUGH THE ORGANIZATION IS NOW CONSIDERING ALLOWING G20 INTERFAITH FORUM ASSOCIATION TO KEEP THIS AMOUNT AS A CHARITABLE GRANT. FORM 990-EZ, PART II, LINE 24 DUE FROM G20 FROM DEPOSIT ERROR 16,912 0 TOTAL 16,912 0 FORM 990-EZ, PART III THE PRIMARY PURPOSE OF RELIGLAW AUXILIARY ASSOCIATION IS TO HELP SECURE THE BLESSINGS OF FREEDOM OF RELIGION AND BELIEF FOR ALL PEOPLE BY: EXPANDING, DEEPENING, AND DISSEMINATING KNOWLEDGE AND EXPERTISE REGARDING THE INTERRELATIONSHIP OF LAW AND RELIGION, AND CONTRIBUTING HIGH-QUALITY NONPARTISAN ANALYSIS AND RESEARCH TO IMPLEMENTATION OF PRINCIPLES OF RELIGIOUS FREEDOM WORLDWIDE. FORM 990-EZ, PART III, LINE 28 THE PRIMARY ACTIVITIES OF RELIGLAW AUXILIARY ASSOCIATION IN 2024 CONSISTED OF CONTINUING ACADEMIC AND ADVOCACY WORK IN VARIOUS COUNTRIES OUTSIDE THE UNITED STATES THAT ADVANCED FREEDOM OF RELIGION OR BELIEF. THIS INCLUDED PRESENTATIONS AT VARIOUS EVENTS ADVANCING THE CONCEPT OF HUMAN DIGNITY AS A FOUNDATION FOR FREEDOM OF RELIGION AND BELIEF, AND CONTINUED SUPPORT FOR JAN FIGELS AUTOBIOGRAPHY COVERING HIS HISTORICALLY SIGNIFICANT EXPERIENCE AS THE FIRST EU SPECIAL ENVOY ON FREEDOM OF RELIGION OR BELIEF OUTSIDE THE EUROPEAN UNION.