Requirements for the Petitioner
Form I-360, including the Employer Attestation
1. If the petitioner has its own individual IRC 501(c)(3) letter, provide a currently valid determination letter from
the IRS establishing that the petitioning organization is a tax-exempt organization; or
2. If the petitioner is recognized as tax-exempt under a group tax exemption, provide an IRS group tax exemption
determination letter; or
3. If the petitioner is affiliated with the religious denomination, provide:
a. Currently valid determination letter from IRS;
b. Documentation that establishes the religious nature and purpose of the organization;
c. Organizational literature; and
d. Religious denomination certification.
Verifiable evidence of how the petitioner intends to compensate the beneficiary, including salaried or non-salaried
compensation. Example: Past evidence of compensation for similar positions; budgets showing monies set aside for
salaries, leases, etc.; verifiable documentation that room and board will be provided; or other evidence acceptable to
USCIS. If IRS documentation, such as IRS Form W-2 or certified tax returns, is available, it must be provided. If IRS
documentation is not available, an explanation for its absence must be provided, along with comparable, verifiable
Requirements for the Beneficiary
Evidence of prior employment: Qualifying prior continuous religious work experience during the 2 years immediately
preceding the filing of the petition must have occurred after the age of 14, and if acquired in the United States, must
have been authorized under U.S. immigration law.
1. If the beneficiary was employed in the United States during the 2 years immediately preceding the filing of the
a. Received salaried compensation, provide IRS documentation that the beneficiary received a salary, such as
an IRS Form W-2 or certified copies of income tax returns.
b. Received non-salaried compensation, provide IRS documentation of the non-salaried compensation, if
Form M-737, Optional Checklist for
Form I-360 Religious Worker Filings
Department of Homeland Security
U.S. Citizenship and Immigration Services
Form M-737 08/31/11 N
This is an optional checklist to assist petitioners with filing an I-360 Religious Worker petition.
Do notsubmit this checklist to USCIS.
Evidence of membership in a religious denomination having a bona fide non-profit religious organization in the
United States for at least 2 years immediately preceding the filing of the petition.
NOTE: This optional check list is provided to assist petitioners in completing the petition package; however,
it is not intended to substitute for or alter any statutory or regulatory requirements. USCIS recommends that
you review the relevant statutory requirements, as well as the appropriate form instructions before
completing and submitting the petition.
3. If the denominations do not require a prescribed theological education, provide:
a. Denomination's requirements for ordination to minister;
b. Duties allowed to be performed by virtue of ordination;
c. Denomination's levels of ordination, if any; and
d. Beneficiary's completion of the denomination's requirements for ordination.
Form M-737 08/31/11 N Page 2
If the beneficiary is a minister, provide:
1. A copy of the beneficiary's certificate of ordination or similar documents; and
2. Documents reflecting acceptance of the beneficiary's qualifications as a minister in the religious denomination,
as well as evidence that the beneficiary has completed any course of prescribed theological education at an
accredited theological institution normally required or recognized by that religious denomination. Include
transcripts, curriculum, and documentation that establishes that the theological institution is accredited by the
c. Received no salary but provided for his or her own support, and provided support for any dependents,
provide additional documents to show how support was maintained such as audited financial statements,
financial institution records, brokerage account statements, trust documents signed by an attorney, or other
verifiable evidence acceptable to USCIS.
2. If the beneficiary was employed outside the United States during the 2 years immediately preceding the filing
of the petition, provide comparable evidence of the religious work.