Article  I Ethics and Conduct Policy

The  Holy Spirit  Association  for  the  Unification of World Christianity  (hereinafter “Church”)  requires directors, officers, and  employees (hereinafter  “Church employees”)   to  observe   high  standards of  business  and  personal   ethics  in  the conduct  of their  duties  and responsibilities. The Church employees must  practice honesty   and   integrity   in  fulfilling  their   responsibilities  and   comply   with all applicable laws and regulations.

Article  II Whistleblower Policy

The Church  is committed to complying  with  statutory requirements that  provide appropriate protections for whistleblowers. ln line with this commitment this Whistleblower Policy aims to provide reassurance for whistleblowers, including but not limited  to employees and members  of the Church, that  they will be protected from  retaliation  for  whistleblowing. This  Whistleblowing  Policy is  intended  to encourage and enable  individuals  to raise serious concerns  within  the Church prior to seeking  resolution  outside the Church.

Article Ill Whistleblower Protection

  1. The  Church  shall   take   no  retaliatory  action,   including   but   not  limited   to harassment, retaliation, adverse employment consequence, or  expulsion  from membership in the Church, against  a whistleblower who follows the procedures set forth  below in disclosing  to responsible persons in good faith an activity, policy or practice  of any  Church  employee,  which  a  whistleblower reasonably believes  is violating   in  a   serious  manner  applicable   laws   and/or  Church   principles   or guidelines as set forth in internal documents of the Church, including but not limited to the Employee Manual,  Pastor’s  Pledge and Conflict of Interest Policy (hereinafter “illegal or unethical  practice”).
  2. A Church employee who retaliates against someone who has reported a suspected illegal or unethical  practice  in good faith is subject to discipline  up to and including termination of employment.
  3. Nothing in this  policy shall waive in any  way the attorney client  privilege.  All attorneys representing the Church or any of its subsidiaries must maintain  attorney client confidences  at all times, and  be guided  by the applicable  rules of professional responsibility,   including   New   York   Rule   1.13,   regarding    the   disclosure    of confidential information.

Article IV Procedures for Making a Complaint

  1. This  Whistleblower  Policy  suggests   that   individuals   share   their   questions, concerns,   or   complaints  (hereinafter  “complaint”   or   “complaints”)    regarding suspected illegal or  unethical  practice  in a written form and  with  a person  in the Church who can address them properly.
  2. The Church employees shall refer their complaints to: 
    1. a supervisor, or 
    2. a director of the Church human resources department.
  3. Members and other individuals shall refer their complaints to: 
    1. a local/district pastor, or 
    2. a director of the Church human resources department.
  4. The person  receiving  the complaint  in accordance with Sections  2 and  3 of this Article,  shall   first   attempt  to   resolve   the   matter  to  the   satisfaction  of  the complainant.   If this  cannot   be  done,  the  person   receiving  the  complaint shall promptly  report the complaint to a specially formed  committee within  the National Council (hereinafter “Committee”).

Article V Investigation Procedures by the National Council

  1. The Committee  shall  make initial  inquiry  on the complaint  about  the suspected illegal or  unethical  practice. Within  10 business days  from  the start of the  initial inquiry,  the Committee  shall send  a notice of the complaint  to a Church employee against whom  allegations  have  been  made.  Upon a complainant request,  his/her identity  will remain  anonymous to the Church employee  against  whom  allegations have been  made. Within 7 business  days upon  receipt  of the complaint  the Church employee  can reply to the complaint in a written  form or ask for a meeting with the Committee. The complainant has a right to provide  his/her written  reply to the explanations submitted by the Church employee.
  2. Investigation  of the complaint shall be prompt and shall generally  be completed within 1month from the date of receipt of the complaint. The 1-month  period can be extended  if the complaint  requires a more extensive investigation. In this case, the investigation  period shall not exceed 2 months altogether. Investigation  depends on the facts of the case and  the kinds  of information the Committee  needs  to gather. The Committee  can meet  with the Church employer to hold interviews and gather documents, interview witnesses over the  phone, ask for documents by mail and do other  actions  necessary for the  purposes  of investigation. Church employees  shall cooperate with the Committee to the best of their ability.
  3. At the conclusion of the investigation, the Committee shall make a conclusion on whether the suspected illegaJ or unethical  practices  are  verified and/or otherwise substantiated  and   propose an  appropriate action  against   the  Church  employee against whom  the  allegations  were  verified  andjor  otherwise substantiated or against the complainant in case the complaint  was not made in good faith.

Article VI Decision upon the Complaint

  1. The Committee shall  submit  its conclusions  and  proposal  on appropriate action against  the Church employee  or the complainant to the Church Board of Directors for a final decision. The Church Board of Directors can: 
    1. endorse the conclusions and proposal on appropriate action, or
    2. endorse the conclusions but decide on the different action, or 
    3. dismiss  the conclusions  and  proposal  on appropriate action  and  return  the complaint    for   further   investigation  in   case   of   material    mistakes    in investigation, or 
    4. dismiss  the  conclusions and  take  a  decision  on  whether the  complaint  is verified/substantiated in case  of mistakes  in application/interpretation of the  statutory  regulations,   Church   principles,   internal   documents  of  the Church,  including but  not  limited   to  the  Employee  Manual  and  Pastor’s Pledge.
  2. The complainant and  the Church employee against  whom  the  allegations have been  made  shall  be  immediately notified  of the decision  and  appropriate  action against the Church employee or the complainant, if any.

Article VII Confidentiality

  1. Complaints may be submitted on a confidential  basis by the employee  or may be submitted anonymously. However, this Whistleblower  Protection  Policy encourages complainants  to  put  their   names   to  complaints  because   appropriate  follow-up questions  and   investigation  may   not   be   possible   unless   the   source   of  the information is identified.
  2. Reports of the suspected illegal or unethical  practices will be kept confidential  to the extent possible, consistent with the need to conduct an adequate investigation.

Article VIII Acting in Good Faith

Anyone filing a complaint  must be acting in good faith and have reasonable  grounds for believing the information  disclosed  indicates an illegal or unethical  practice. Any allegation  that proves  to have been made maliciously or knowingly to be false may result in disciplinary or other action. The decision on the disciplinary  or other action shall be made  by the  Board  of Directors  upon  the proposal  of the  Committee, in accordance with Article 6 of this Whistleblower Protection  Policy.