This document presumes that one or more congregations have contacted synodical leaders
to guide a consultation to explore possibilities with respect to organizational ministry. Such
a consultation may have considered: a renewed vision for mission and ministry with the
existing congregation and site; the exploration of redevelopment options; dissolution; and
in particular to this document, a process of merger or amalgamation.
Therefore, this document offers some general steps that two or more congregations would
follow who have already been part of conversations and discernment which have led into
an intentional process to be part of a merger or amalgamation.
It is acknowledged during this process that many aspects of congregational ministry and
practice will be reviewed. Everyone involved in this process is encouraged to practice a
posture of prayer, respect and honesty when working with one’s own congregation and in
partnership with others.
In addition, while beyond the scope of this document, it is also acknowledged that attention
needs to be given to the nature of change and to the pastoral care of souls affected by this
organizational transformation, which will be happening alongside the steps of the process
moving toward merger or amalgamation, and will require their own unique care, focus and
management.

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This document presumes that a congregation pursuing the steps to dissolve the
congregation has already explored other possibilities with respect to organizational
ministry. Dissolution may ultimately and honestly be the conclusion of the life cycle of the
congregation’s purpose and existence.
This document offers some general steps that a congregation would follow in order to
carry out dissolution with respect to itself, the synod, and any governmental authorities.
In addition, while beyond the scope of this document, it is acknowledged that attention
needs to be given to the nature of change and to the pastoral care of souls affected by the
conclusion of a congregation’s existence, and will require their own unique care, focus
and management. Everyone involved in this process is encouraged to practice a posture
of prayer, respect and honesty when working with each other.

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Requesting Voluntary Revocation of a Charity

1. Ensure that the annual Charity Information Returns (form T3010) has been completed

2. Pay all remaining bills/invoices (e.g. utilities, pastor’s compensation/benefits, etc.).

3.Ensure all automatic bank deposits and withdrawals are terminated.

4. Submit the claim form for outstanding HST rebates.

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The Eastern Synod of the Evangelical Lutheran Church in Canada (the “Eastern Synod”)
Constitution provides that those congregations that are viable and sustainable have the
authority to control their own income, expenses and assets. This assumes, of course, that these
congregations satisfy applicable regulations and legal requirements (e.g. CRA1 , trust law2
, etc.)
as well as other congregational and synodical constitutional and policy requirements.
Questions frequently arise about the disbursement of any remaining assets, including land and
buildings, when a congregation is no longer viable and approaching (or has reached) the end of
its life. At times these assets can be quite significant in size. In response, the Eastern Synod
enacts this policy to address those questions and to provide direction to congregations within
the Eastern Synod.

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“ … We give thanks for the ministry that has happened in this congregation, and for the people who have been fed and nurtured in the Christian faith here. Even as we mark the end of an era in one place, we acknowledge how we are all participants in God’s mission that continues beyond this day and these walls.” (Occasional  Services For The Assembly, Augsburg Fortress, 2009)

So says the Prayer of the Day that begins the liturgy which is used when a congregation closes its doors. These words are heard with a mixture of emotions in varying degrees: grief and nostalgia for what has gone on before, as well as anxiety and hopefulness about the future.

The reality is we live in a time of economic and demographic changes that has some of our congregations at a crossroad. Should a congregation continue to exist when its only concern is keeping the door open as opposed to being the vibrant faith community that congregational members need, one that cares for them, challenges them, disciples them – all for the purpose of sending them out to the community in mission?

Is it best to keep a congregation going, at any cost? No, this is neither a healthy or correct Christian theological approach. Death is never the last word. Sometimes the best decision that can be made is for a church to close, to close with dignity. Always being mindful of the words of Jesus, “Unless a grain of wheat falls into the earth and dies it remains just a single grain, but if it dies it bears much fruit.” (John 12:24)

The policy that is outlined in this document is guided by the belief that God’s ever- present blessing gives us the confidence to close the doors of a church knowing that faith, life, and salvation are not bound to one place, however sacred in our memory, but are God’s to give everywhere and in every time.

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https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/making-changes/amalgamations-mergers-consolidations.html

Two or more registered charities can join together as one body in response to changing
circumstances or changed objectives. They can join through an amalgamation, merger, or
consolidation. Although these terms are sometimes used interchangeably, there are
important distinctions between them for charities.
We recognize that the Charities Directorate’s use of these terms may differ from their
meaning in other situations. For example, some provincial legislation may use the word
“amalgamation” when referring to a situation that the Charities Directorate considers to be a
merger or a consolidation.
Note
If a charity amalgamates, merges, or consolidates with another organization without
informing the Charities Directorate, this could result in non-compliance with other
requirements of the Income Tax Act that could lead to penalties or revocation of its
charitable status.
Charities are encouraged to contact us1 before entering into any of the following
arrangements.

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