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If you desire official recognition of your tax-exempt status as a
church, you will need to complete an
IRS 501c3 church application, or the Form
1023.
What is this documentation, and why is it
necessary? What is the point of being
registered as a 501c3? These are legitimate
questions to which you need honest answers.
Completing
the form is not an easy task. It will require
concentration and a determination to get through it completely
and accurately. This is one of those things in life for which
there is no easy way. You should everything you can to attempt
to make its completion as easy and understandable as possible.
There are not
many places where you can find the most up-to-date information
about how to best complete the
IRS 501c3 church application, or Form 1023. Much of the information
out there is cobbled together by
non-professionals who hire secular lawyers to do
it for them, then they copy it and sell it to
you. That's not what I consider expertise borne out
of training or many years of experience.
The bottom
line is that you need the right information before launching
into the form. The right expert help will help to “get your arms around"
the form, so to
speak, before “sinking your teeth into it.”
In reviewing the form, you will notice that many of the
questions require such lengthy answers that they cannot fit into
the space provided in the form. My recommendation is that you
utilize attachments for the main form and for Schedule A, as
well. Schedule A is the form that is meant specifically
for churches. The IRS uses Schedule A to determine if the
applicant is a bona fide church, based on its church criteria.
The IRS's church criteria are not a religious test, but rather,
a test for the purposes of tax law.
In constructing an attachment
to the IRS 501c3
church application, make sure that you include
the following information in the attachment header:
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Name
of your organization;
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Complete address of your organization;
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F.E.I.N
In
addition, you should indicate on each attachment that it relates
to Form 1023. Then, restate a question fully on the attachment
before responding to it. In my experience, this makes it easier
for the IRS to review your responses and will make it less
likely that your application will be held up because of
questions.
Also, in
reviewing the form before inserting your answers, keep in mind
that it will require that you attach certain documents. Therefore, prepare and set aside all the documents called for,
such as: articles of incorporation, bylaws, and any lease agreements
you may have on the facility you will be meeting in. You may
have to refer to them in answering some questions on the form.
Above all,
do not allow the
IRS 501c3 church application to intimidate you. Remember that
with the right guidance at hand, there
is no one more qualified and better prepared to complete this
form than you. To get more information about the gold standard
in use today by hundreds of churches in America, take a close
look at this amazing resource written by Abe Hernandez, Esq., a
devoted Christian and church law expert. It's called
Building On Faith: Everything You
Need To Know About Starting Your Own Church.
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