church-qualification-template
Complete this template to document that your organization qualifies as a church under IRS criteria. Keep this as your internal record and reference when incorporating or applying for tax-exempt status.
Section 1: Basic Information
Church Name: _______________________________________________
Date Established: _______________________________________________
Primary Meeting Location:
- Address: _______________________________________________
- Type: [ ] Home [ ] Rented Space [ ] Owned Building [ ] Other: _______
Meeting Schedule:
- Day(s): _______________________________________________
- Time: _______________________________________________
- Frequency: [ ] Weekly [ ] Bi-weekly [ ] Monthly [ ] Other: _______
Section 2: Congregation
Current Regular Attendees: _______ (number)
| Name | Role | Family Relation to Others | Regular Attendee? |
|---|---|---|---|
| 1. | [ ] Yes | ||
| 2. | [ ] Yes | ||
| 3. | [ ] Yes | ||
| 4. | [ ] Yes | ||
| 5. | [ ] Yes |
Non-Family Confirmation:
- Our congregation includes at least one person who is NOT a member of the same immediate family as other attendees
Section 3: Leadership Structure
Designated Leader / Pastor
Name: _______________________________________________
Title: [ ] Pastor [ ] Elder [ ] Teacher [ ] Minister [ ] Other: _______
Responsibilities:
- Leads teaching/preaching
- Leads prayer
- Provides spiritual guidance
- Other: _______________________________________________
Selection/Appointment Date: _______________________________________________
Board of Directors (Minimum 3 Required for IRS)
| Position | Name | Relation to Others | Date Appointed |
|---|---|---|---|
| 1. President/Chair | |||
| 2. Secretary | |||
| 3. Treasurer | |||
| 4. (Optional) | |||
| 5. (Optional) |
Board Confirmation:
- We have at least 3 board members
- Family members do NOT make up the majority of the board
Section 4: Statement of Faith
Write your core beliefs. This can be brief (5-10 statements) or detailed.
We Believe:
About God:
About Jesus Christ:
About the Holy Spirit:
About the Bible/Scripture:
About Salvation:
About Humanity/Purpose of Life:
About the Church:
Other Beliefs (optional):
Section 5: Form of Worship
Check all elements included in your regular gatherings:
Worship Elements Present
- Prayer (opening, closing, or throughout)
- Scripture Reading (reading Bible passages aloud)
- Teaching/Preaching (explaining and applying scripture)
- Discussion (group exploration of Biblical topics)
- Singing/Music (hymns, worship songs) - optional
- Communion/Lord’s Supper - optional
- Testimony Sharing (members sharing experiences)
- Silent Meditation/Reflection
- Other: _______________________________________________
Typical Meeting Structure
Describe the order of your typical gathering:
Example:
- Opening prayer (5 min)
- Scripture reading (5 min)
- Teaching from the Word (30 min)
- Discussion and application (15 min)
- Closing prayer (5 min)
Section 6: Religious Purpose & Activities
Primary Purpose
Describe why your church exists (1-3 sentences):
Regular Activities
Check all that apply:
- Weekly/regular worship services
- Bible study
- Prayer meetings
- Religious education (for children or adults)
- Outreach/evangelism
- Community service/charity
- Counseling/pastoral care
- Other: _______________________________________________
Section 7: IRS 14/15 Point Checklist
The IRS uses these characteristics to identify churches. Not all are required, but the more you have, the stronger your case.
Essential Criteria (Most Important)
- Distinct legal existence - Incorporated or plan to incorporate
- Recognized creed and form of worship - Statement of faith + worship structure
- Established congregation served by organized ministry - Regular attendees + designated leader
- Regular religious services - Meeting on consistent schedule
- Religious education - Teaching scripture, training believers
- Doctrinal code - Written beliefs (Section 4 above)
Supporting Criteria
- Definite ecclesiastical government (leadership structure)
- Formal code of doctrine and discipline
- Distinct religious history (for established denominations)
- Ordained ministers (formal ordination - not required initially)
- Literature of its own (the Bible counts; also any materials you create)
- Established places of worship (consistent meeting location)
- Sunday schools or religious instruction
- Schools for preparing ministers (not typically applicable to small churches)
Your Score
Essential criteria met: _____ / 6
Supporting criteria met: _____ / 8
Note: Courts have ruled that meeting 4 key criteria is often sufficient: (1) established congregation with organized ministry, (2) regular religious services, (3) religious education, and (4) doctrinal code.
Section 8: Financial Structure
Current Status
- We accept donations/tithes
- We have a dedicated bank account (or plan to open one)
- We keep financial records
Commitment to IRS Requirements
- No private benefit: Church funds will not personally enrich any individual beyond reasonable compensation for services
- No political activity: The church will not participate in political campaigns for or against any candidate
- Limited lobbying: Lobbying will not be a substantial part of church activities
- Dissolution clause: If the church dissolves, assets will go to another 501(c)(3) organization
Section 9: Signatures & Affirmation
We, the undersigned, affirm that the information provided in this document is true and accurate to the best of our knowledge, and that our organization operates as a church for religious purposes.
| Name (Print) | Signature | Title/Role | Date |
|---|---|---|---|
Section 10: Next Steps Checklist
Immediate (No Cost)
- Complete this qualification template
- Designate leadership roles
- Finalize statement of faith
- Establish regular meeting schedule
- Begin keeping attendance records
When Ready to Formalize
- Choose a church name
- Draft bylaws
- File Articles of Incorporation with state (
200) - Apply for EIN from IRS (free)
- Open church bank account
Optional: IRS Determination Letter
- File Form 1023 with IRS ($600, 6-9 months)
- Receive IRS determination letter
California Specific
- File Form 3500A (with IRS letter) or Form 3500 for CA tax exemption (free)
- Apply for property tax exemption (if applicable)
Document History
| Date | Changes Made | By |
|---|---|---|
| Initial creation | ||
This template is for internal documentation purposes. Consult with a nonprofit attorney or tax professional before filing official documents with the IRS or state.