DEPARTMENT OF THE NAVY
OFFICE OF THE SECRETARY
1000 NAVY PENTAGON
WASHINGTON, D.C. 20350-1000
SECNAVINST 7010.6B
ASN (M&RA)
22 MAR 2018
SECNAV INSTRUCTION 7010.6B
From: Secretary of the Navy
Subj: RELIGIOUS OFFERING FUND
Ref: (a) SECNAVINST 1730.7D
(b) DoD Instruction 1015.15 of 31 October 2007
(c) DoD Financial Management Regulation 7000.14-R
(d) Internal Revenue Code §170(f)(8)(B)
(e) SECNAVINST 5200.35F
(f) SECNAVINST 4001.2J
(g) DoD Instruction 1100.21 Change 1 of 26 December 2002
(h) U.S. Navy Regulations, Article 820
(i) DoD Directive 5500.07 of 29 November 2007
(j) DoD 5500.7-R Change 7 of 17 November 2011
(k) SECNAVINST 5351.1
(l) CNICINST 11000.1
(m) MCO 5760.4C
Encl: (1) Roles and Responsibilities
(2) Guidelines for Donations
(3) Guidelines for Designated Offerings
(4) Guidelines for Disbursements
(5) Custody, Control, and Security
(6) Accounting Procedures
(7) Sample Documents
(8) Monthly Religious Offering Fund Transactions Summary
(9) Monthly Religious Offering Fund Sub-account Report
(10) Religious Offering Fund Audit Checklist
(11) Religious Offering Fund Receipts
1. Purpose. This instruction provides policy and procedural
guidance for Religious Offering Funds (ROF) authorized by
references (a) and (b).
2. Cancellation. SECNAVINST 7010.6A.
3. Applicability. This instruction applies to all persons and
commands in the Department of the Navy (DON).
