According to the Book of Order, “where permitted by civil law, each congregation shall cause a corporation to be formed and maintained….The corporation so formed…shall have the following powers: to receive, hold, encumber, manage, and transfer property, real or personal, for the congregation, provided that in buying, selling, and mortgaging real property, the trustees shall act only after the approval of the congregation….” G-4.0101. See below the following documentation: