Complete guide to establishing a church as a tax-exempt nonprofit organization under IRS Code Section 501(c)(3).

Documents

DocumentDescription
Formation ProcessStep-by-step guide to incorporating and obtaining 501(c)(3) status
Compliance ChecklistComplete checklist of requirements for establishing a legally compliant church
Maintenance ChecklistOngoing requirements to maintain legal compliance and tax-exempt status
Church Formation ServicesComparison of services that help churches obtain and maintain 501(c)(3) status
Church Qualification TemplateFillable checklist to document your church meets IRS criteria
Sample Statement of FaithStatement of faith for multi-source wisdom community
The Church of LifeWorking qualification document tracking progress (10/13 criteria met)
Similar MovementsComparison to UU, Progressive Christianity, Emergent Church, ULC
Cult Perception AnalysisHow mainstream Christians view these movements as cults or heretical
Government Cult ClassificationLegal perspective: government cannot classify cults under First Amendment
Meeting Notes TemplateTemplate for board meetings, resolutions, and official decisions

Key Concepts

Automatic Exemption: Churches are automatically tax-exempt under 501(c)(3) without applying, but many still choose to apply for formal IRS recognition.

State Incorporation: First step is incorporating with your state as a nonprofit religious corporation.

Optional Federal Recognition: While not required, obtaining IRS determination letter provides credibility for donors, grants, and banking.