The Presbyterian Church is a connectional church. All property of First Presbyterian Church is held in trust for the use and benefit of the Presbyterian Church (U.S.A.) (G-8.0200)
The Session is responsible for the mission and government of the particular church. It therefore has the responsibility and power to provide for the management of the property of the church, including determination of the appropriate use of church buildings and facilities. (G-10.0102o) Such decisions are ordinarily made in consultation with the Trustees.
The Constitution of the church states: "A particular church shall not sell, mortgage, or otherwise encumber any of its real property and it shall not acquire real property subject to an encumbrance or condition without the written permission of the presbytery transmitted through the session of the particular church.
"A particular church shall not lease its real property used for purposes of worship, or lease for more than five years any of its other real property, without the written permission of the presbytery transmitted through the session of the particular church." (G-8.0500)
It should be noted that churches which gain income derived from business which is unrelated to the purpose on which the organization’s exemption is based must file with the I.R.S. and are liable to taxes. This relates to rental or income-producing property owned by the church.
OUTSIDE GROUP USE:
FAILURE TO ABIDE BY THESE RULES AND AGREEMENTS WILL JEOPARDIZE FURTHER USE OF THE FACILITIES.