South America South

EnglishConnect in Argentina

Summary

September 19, 2017, updated September 12, 2019 and Feb 4, 2022¹

EnglishConnect 1, EnglishConnect 2, and Learn English Now

Corporation of the Presiding Bishop of The Church of Jesus Christ of Latter-day Saints, a registered branch of a foreign legal entity (“CPB Argentina”), can carry out the EnglishConnect program in Argentina, as long as it does not offer officially recognized certificates or degrees. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Argentina. EnglishConnect activities can take place in meetinghouses in the city and province of Buenos Aires without jeopardizing their property tax exemptions.² Administering the EnglishConnect program will not otherwise jeopardize CPB Argentina’s current tax exempt status, and CPB Argentina is not subject to any other tax consequences or reporting obligations since it offers these courses free of charge. CPB Argentina may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. We recommend that the CPB Argentina 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 Argentina was reviewed by local counsel. Based on that review, the EnglishConnect program should be operated according to the following country-specific guideline:

• Advertisements for EnglishConnect in Argentina should include a statement that the program is not approved by the Minister of Education and that completion of the program does not guarantee employment, in addition to the statements required by the general program guidelines below.

The EnglishConnect program should be operated in Argentina according to the following general program guidelines:

• The program may be advertised through mass media (newspaper, radio, paid social media ads) or by handbills, posters, announcements in Church, or “pass-along” cards, provided the advertisements contain:

  • Prominent placement of the Church’s name;
  • A statement that there is no cost for EnglishConnect novice programs; and
  • A statement that EnglishConnect novice programs are not accredited.

• Obtain parental consent for each student 18 years old or under (using the parental consent form attached as Appendix A):

  • If someone 18 or under is actually living on their own, parental consent is not needed.
• Provide every student a hard copy of the Church’s Privacy Notice (attached as Appendix B) and be sure they read it.³

• 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.
• Any mission that 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.

EnglishConnect 3

BYU-Pathway Worldwide (“BYU-PW”) can offer EnglishConnect 3 in Argentina. Because BYU-PW will offer EnglishConnect 3 through the Pathway program, it must operate under the same conditions as Pathway. For more information on EnglishConnect 3 and the Pathway program, please refer to the Pathway Program Report, under the Church Education key topic for Argentina on InfoGuide. (In the past, Brigham Young University – Idaho was the entity that offered Pathway programs, but it transferred its Pathway activities to BYU-PW in 2019.)

1. This EnglishConnect summary was drafted September 19, 2017, but updated on September 12, 2019 to include information about the EnglishConnect 3 program and to include the general program guidelines, which were developed after the summary was first drafted. In November 2021, EnglishConnect proposed broad paid advertising of the program. On February 2, 2022, Kirton McConkie attorney Karen Taylor DelPriore held a call with local counsel Martin Quintanar of MRQ Abogados on February 2, 2022. This summary was updated on February 4, 2022 to reflect that conversation.
2. Property tax in Argentina is a provincial tax and tax exemptions are based on the regulations of each jurisdiction. Local counsel Martin Quintanar believes it is not likely that the exemptions in the 23 other provinces will be affected by EnglishConnect activities, but we have chosen not to request a comprehensive survey of each province. The risk to meetinghouse tax exemptions as a result of the EnglishConnect program is not any greater than that posed by the Self-Reliance activities already taking place.
3. If a student has registered online for EnglishConnect using an LDS Account, he or she need not be provided a hard copy of the Privacy Notice.

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EnglishConnect in Chile

Summary

September 19, 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 in Chile (the “Chilean Church”), can carry out the EnglishConnect program in Chile. The EnglishConnect program will be part of the SelfReliance activities already taking place in Chile. The Chilean Church has the corporate authority to administer the EnglishConnect program.

2. Regulations and Licensing Requirements:

The Chilean Church 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 it does not seek to offer accredited certificates.

3. Tax Consequences:

Operating EnglishConnect creates a low risk related to the Chilean Church’s property tax exemptions for meetinghouses where EnglishConnect classes are held.¹ 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 and characterized as a “cost reimbursement” rather than a sale.² The Chilean Church is not subject to any other tax consequences or reporting obligations related to administration of the EnglishConnect program since it offers these courses free of charge.

4. Other:

Other than those listed below, there are no legal issues arising from the Chilean Church’s administration of the EnglishConnect program in Chile.

a. Parental Consent. The Chilean Church 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 Chile without causing issues with their existing visas as long as the missionaries do not receive compensation for the services.

c. Certificates. The Chilean Church may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject the Chilean Church to additional laws or regulations.

d. Participant Disclosure. We recommend that the Chilean Church 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.

1. The Chilean IRS has stated that property tax exemptions must be interpreted strictly, with churches only being allowed to carry out religious/worship activities. If the Chilean Church is ever questioned about EnglishConnect, or Self-Reliance activities generally, it must be able to demonstrate that they are closely tied to its religious purposes. The risk to meetinghouse tax exemptions as a result of the EnglishConnect program is not any greater than that posed by the Self-Reliance activities already taking place.
2. If the Chilean Church sells EnglishConnect materials above cost (as a means of raising revenue), the sale will be subject to VAT. Alternatively, the Chilean Church could provide the materials for free or via PDF for participants to print at home without incurring any tax consequences.

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EnglishConnect in Paraguay

Summary

October 10, 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 registered branch of a foreign legal entity (“COP Paraguay”), can carry out the EnglishConnect program in Paraguay. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Paraguay. COP Paraguay has the corporate authority to administer the EnglishConnect program.

2. Regulations and Licensing Requirements:

COP Paraguay 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:

COP Paraguay 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 Paraguay’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 COP Paraguay’s administration of the EnglishConnect program in Paraguay.

a. Parental Consent. COP Paraguay should obtain written consent from a parent or legal guardian for all individuals under the age of 18 before they participate in the EnglishConnect program.

b. Missionary Visas. Missionaries may teach EnglishConnect courses in Paraguay without causing issues with their existing visas.

c. Certificates. COP Paraguay may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject COP Paraguay to additional laws or regulations.

d. Participant Disclosure. We recommend that the COP Paraguay 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.

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EnglishConnect in Uruguay

Summary

October 10, 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 registered branch of a foreign legal entity (“COP Uruguay”), can carry out the EnglishConnect program in Uruguay. The EnglishConnect program will be part of the Self-Reliance activities already taking place in Uruguay. COP Uruguay has the corporate authority to administer the EnglishConnect program.

2. Regulations and Licensing Requirements:

COP Uruguay 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:

COP Uruguay 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 Uruguay’s current tax exempt status and activities can take place in meetinghouses without jeopardizing their property tax exemptions. In order to avoid income tax, COP Uruguay should provide EnglishConnect materials free of charge, either in hard copy or in electronic form for participants to download and print at home.¹

4. Other:

Other than those listed below, there are no legal issues arising from COP Uruguay’s administration of the EnglishConnect program in Uruguay.

a. Parental Consent. COP Uruguay should obtain written consent from a parent or legal guardian for all individuals under the age of 18 before they can participate in the EnglishConnect program.

b. Missionary Visas. Missionaries may teach EnglishConnect courses in Uruguay without causing issues with their existing visas.

c. Certificates. COP Uruguay may issue OGC-approved certificates of completion to participants who successfully complete EnglishConnect courses. Issuing certificates of completion will not subject COP Uruguay to additional laws or regulations.

d. Participant Disclosure. We recommend that the COP Uruguay 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.

1. Because the sale of course materials is outside the permitted purposes of COP Uruguay, Uruguayan tax law dictates that the income from such sales would be subject to income tax.

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