Central America
EnglishConnect in Belize
Summary
August 9, 2018
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
The Belize Corporation of The Church of Jesus Christ of Latter-day Saints, a nonprofit corporation (the “Belize Corporation”), can carry out the EnglishConnect program in Belize. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Belize. The Belize Corporation may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. We recommend that the Belize Corporation provide a disclosure to each participant that EnglishConnect courses will contain religious content, that they will not carry accredited value, and outlining the cost (if any) of EnglishConnect course materials. The EnglishConnect program in Belize was reviewed by local counsel. Based on that review, there are no country-specific guidelines for Belize, but the program should be operated in Belize according to the following general program guidelines:
• No mass media advertising of the program targeting the general public:
○ I.e., no newspaper, radio, or broadly distributed social media advertising;
○ Handbills, posters, announcements in Church, or “pass-along” cards are acceptable.
• Obtain parental consent for each student 18 years old or under (using the parental consent form available on the englishconnect.org website):
○ Obtain both parent signatures where possible;
○ If someone 18 or under is actually living on their own, parental consent is not needed.
• Do not charge any fees or costs to the participants for program participation:
○ Program materials can be provided for free (by on-line download where possible) or purchased through regular distribution channels by local units or directly by participants.
• At least one-third of all teaching must contain substantial religious content (i.e., religious content should take up 20 minutes of each hour of instruction or 30 minutes of each 90 minutes of instruction).
• Follow all local country standards for the vetting and calling of teachers of youth for any EnglishConnect teacher who will be teaching anyone under 21.
• Follow all program guidelines contained in the Leader and Teacher guides, including strict adherence to all registration processes.
• Any mission which has never used English teaching as a contacting method must obtain specific OGC approval before beginning to use EnglishConnect materials, in order to avoid threats to missionary visas or the Church’s legal status.
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EnglishConnect in Costa Rica
Summary
October 10, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
Corporation of the Presiding Bishop of The Church of Jesus Christ of Latter-day Saints, a branch of a foreign legal entity in Costa Rica (“CPB Costa Rica”), can carry out the EnglishConnect program in Costa Rica. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Costa Rica. CPB Costa Rica has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
CPB Costa Rica is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program.
3. Tax Consequences:
CPB Costa Rica is not a tax exempt entity in Costa Rica. If CPB Costa Rica offers the EnglishConnect program and materials free of charge, there will be no tax consequences or reporting obligations. In order to avoid tax and reporting requirements, CPB Costa Rica should provide EnglishConnect materials for free, either in hard copy or in electronic form for participants to download and print at home.2 EnglishConnect activities can take place in meetinghouses.3
4. Other:
Other than those listed below, there are no legal issues arising from CPB Costa Rica’s administration of the EnglishConnect program in Costa Rica.
a. Parental Consent. There are no requirements for parental consent for participants over the age of 12.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in Costa Rica without causing issues with their existing visas.
c. Certificates. CPB Costa Rica may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of
d. Participant Disclosure. We recommend that CPB Costa Rica provide a disclosure to each participant that EnglishConnect courses will contain religious content, that they will not carry accredited value, and outlining the cost (if any) of EnglishConnect course materials. This can be accomplished by including such language in the standard online registration materials.
Each physical location where EnglishConnect will be taught must have a municipal business license and health permit, although these may have already been obtained. Kirton McConkie advised the Self-Reliance Services Department in 2013 that all buildings where Self-Reliance Centers are located must have a municipal business license and health permit. See Perpetual Education Fund in Costa Rica Preferred Legal Structure Summary, dated October 3, 2013 (updated April 30, 2015). The EnglishConnect program does not raise any additional licensing or permit issues, other than those already required of Self-Reliance activities.
CPB Costa Rica must pay income tax on any economic activity, including nominal charges to cover the cost of course materials. If CPB Costa Rica charges for EnglishConnect materials and pays the required tax, it must also report any expenses incurred from administering the EnglishConnect program. If it provides EnglishConnect materials for free, it will not be subject to any tax or reporting requirements.
- EnglishConnect activities will not jeopardize any property tax exemptions since CPB Costa Rica is not exempt from property taxes.
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EnglishConnect in El Salvador
Summary
October 10, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
The Church of Jesus Christ of Latter-day Saints, an El Salvadorian association (the “Association”), can carry out the EnglishConnect program in El Salvador. The EnglishConnect program will be part of the Self-Reliance activities already taking place in El Salvador. The Association has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
The Association is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program.
3. Tax Consequences:
The Association is not subject to any tax consequences or reporting obligations if it administers the EnglishConnect program since it offers these courses free of charge. Administering the EnglishConnect program will not jeopardize the Association’s current tax exempt status and activities can take place
in meetinghouses without jeopardizing their property tax exemptions. If the Association charges a fee for course materials, even if it is nominal, it will be required to report the sale to the tax authorities. In order to avoid this reporting requirement, we recommend that the Association provide the materials for free, either in hard copy or in electronic form for participants to download and print at home. In addition, in order to avoid customs tax and value added tax (“VAT”), materials should be donated, rather than sold, to the Association.1
4. Other:
Other than those listed below, there are no legal issues arising from the Association’s administration of the EnglishConnect program in El Salvador.
a. Parental Consent. There are no requirements for parental consent for participants over the age of 12.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in El Salvador without causing issues with their existing visas.
c. Certificates. The Association may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject the Association to additional laws or regulations.
If the Association purchases and imports course materials, the materials will be subject to customs duties and VAT.
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EnglishConnect in Guatemala
Summary
September 20, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
The Church of Jesus Christ of Latter-day Saints, a Guatemalan association (the “Association”), can carry out the EnglishConnect program in Guatemala. The EnglishConnect program will be part of the Self- Reliance activities already taking place in Guatemala. The Association has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
The Association is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program.
3. Tax Consequences:
The Association is not subject to any tax consequences or reporting obligations if it administers the EnglishConnect program since it offers these courses free of charge. Administering the EnglishConnect program will not jeopardize the Association’s current tax exempt status and activities can take place
in meetinghouses without jeopardizing their property tax exemptions. There are no tax consequences or reporting requirements arising from the nominal charge for course materials, provided that any income generated is used to fulfill the Association’s purposes.
4. Other:
Other than those listed below, there are no legal issues arising from the Association’s administration of the EnglishConnect program in Guatemala.
a. Parental Consent. Parental consent is required for EnglishConnect participants under the age of 18. The Association should obtain written consent from the parent or legal guardian of any participant under the age of 18.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in Guatemala without causing issues with their existing visas.
c. Certificates. The Association may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject the Association to additional laws or regulations.
d. Participant Disclosure. We recommend that the Association provide a disclosure to each participant that EnglishConnect courses will contain religious content, that they will not carry accredited value, and outlining the cost (if any) of EnglishConnect course materials. This can be accomplished by including such language in the standard online registration materials
EnglishConnect - Guatemala Summary Prepared by: Karen DelPriore and Kyle Petersen September 20, 2017
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EnglishConnect in Honduras
Summary
September 20, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
The Church of Jesus Christ of Latter-day Saints, a Honduran association (the “Association”), can carry out the EnglishConnect program in Honduras. The EnglishConnect program will be part of the Self- Reliance activities already taking place in Honduras. The Association has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
The Association is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program.1
3. Tax Consequences:
The Association is not subject to any tax consequences or reporting obligations if it administers the EnglishConnect program since it offers these courses free of charge. Administering the EnglishConnect program will not jeopardize the Association’s current tax exempt status and activities can take place in meetinghouses without jeopardizing their property tax exemptions. There are no tax consequences or reporting requirements arising from the nominal charge for course materials.
4. Other:
Other than those listed below, there are no legal issues arising from the Association’s administration of the EnglishConnect program in Honduras.
a. Parental Consent. Parental consent is required for any participant under the age of 21. Consent must be in writing and signed by both parents or the legal guardian parent.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in Honduras without causing issues with their existing visas.
c. Certificates. The Association may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject the Association to additional laws or regulations.
d. Participant Disclosure. We recommend that the Association provide a disclosure to each participant that EnglishConnect courses will contain religious content, that they will not
Honduran education regulations only apply to programs seeking formal recognition from the Honduran educational system. Because EnglishConnect will not provide formal accreditation, it will not be subject to these regulations.
EnglishConnect - Honduras Summary
Prepared by: Karen DelPriore and Kyle Petersen September 20, 2017
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EnglishConnect in Nicaragua
Summary
October 10, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
The Church of Jesus Christ of Latter-day Saints, a Nicaraguan association (the “Association”), can carry out the EnglishConnect program in Nicaragua. The EnglishConnect program will be part of the Self- Reliance activities already taking place in Nicaragua. The Association has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
The Association is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program, as long as the program is offered free of charge and with no accreditation.
3. Tax Consequences:
The Association is not subject to any tax consequences or reporting obligations if it administers the EnglishConnect program since it offers these courses free of charge. Administering the EnglishConnect program will not jeopardize the Association’s current tax exempt status and activities can take place
in meetinghouses without jeopardizing their property tax exemptions. There are no tax consequences arising from the nominal charge for course materials.1 However, the Association should include any income from sales of EnglishConnect materials in the annual and monthly income tax declarations it already files.2
4. Other:
Other than those listed below, there are no legal issues arising from the Association’s administration of the EnglishConnect program in Nicaragua.
a. Parental Consent. The Association should obtain written consent from the parent/ guardian of all participants under the age of 18 before they can participate in the EnglishConnect program.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in Nicaragua without causing issues with their existing visas.
c. Certificates. The Association may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject the Association to additional laws or regulations.
- The Nicaraguan tax authority determined a few years ago that articles of a religious nature and/or those directly related to the Association’s religious activities and purposes are not subject to VAT. Because EnglishConnect booklets are related to the Association’s purposes, we believe there is a good faith legal argument they should not be subject to VAT.
- This income will be considered exempted income, but should be reported. If the Association provides EnglishConnect materials for free, either in hard copy or in electronic form for participants to download and print at home, it will not have to include EnglishConnect
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EnglishConnect in Panama
Summary
September 20, 2017
*This summary applies to EnglishConnect 1, EnglishConnect 2, and Learn English Now only.
1. Legal Entity:
Corporation of the President of The Church of Jesus Christ of Latter-day Saints, a branch of a foreign legal entity (“COP Panama”), can carry out the EnglishConnect program in Panama. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Panama. COP Panama has the corporate authority to administer the EnglishConnect program.
2. Regulations and Licensing Requirements:
COP Panama is not subject to any regulations or licensing requirements, including but not limited to those for education, when it administers the EnglishConnect program as long as the program is offered free of charge and without accreditation.
3. Tax Consequences:
COP Panama is not subject to any tax consequences or reporting obligations if it administers the EnglishConnect program since it offers these courses free of charge. Administering the EnglishConnect program will not jeopardize COP Panama’s current tax exempt status and activities can take place in meetinghouses without jeopardizing their property tax exemptions. There are no tax consequences
or reporting requirements arising from the nominal charge for course materials, as long as this cost is based on the actual cost of the materials.1
4. Other:
Other than those listed below, there are no legal issues arising from COP Panama’s administration of the EnglishConnect program in Panama.
a. Parental Consent. COP Panama should obtain written consent from the parent/guardian of all EnglishConnect participants under the age of 18 before they can participate in the EnglishConnect program.
b. Missionary Visas. Missionaries may teach EnglishConnect courses in Panama without causing issues with their existing visas.
c. Certificates. COP Panama may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject COP Panama to additional laws or regulations.
- COP Panama’s tax exemption is based on it being a nonprofit religious entity. It should avoid charging a markup for EnglishConnect materials so it does not derive income from the sale of materials. Alternatively, COP Panama could provide the materials for free, either in hard copy or in electronic form for participants to print at home, without incurring any tax consequences.
EnglishConnect - Panama Summary
Prepared by: Karen DelPriore and Kyle Petersen September 20, 2017
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