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Are churches required to apply to the IRS for recognition of exemption, or are they automatically exempt because they are a church?
Nonprofit and Church Legal Trends - Free Edition - May June 2008 (free edition)
Most lay leaders and pastors, as well as many lawyers and accountants remain confused about the church's tax-exempt status – Are churches required to apply to the IRS for recognition of exemption, or are they automatically exempt because they are a church?
Churches that act like churches generally meet the requirements of section 501(c) (3) of the federal tax code and are automatically considered tax-exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. Section 501(c)(3) imposes the following five requirements:
- Recognized creed and form of worship;
- Formal code of doctrine and discipline;
- Regular congregations with recognized and trained spiritual leader;
- Regular worship services; and
- Religious instruction of children and youth
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