| Churches and religious organizations, like many | | | | interdenominational and ecumenical organizations, |
| other charitable organizations, qualify for | | | | and other entities whose principal purpose is the |
| exemption from federal income tax under IRC | | | | study or advancement of religion. In order to be |
| section 501(c)(3) and are generally eligible to | | | | recognized as a church, and to receive the |
| receive tax-deductible contributions. | | | | benefits of such recognition, an organization must |
| To qualify for tax-exempt status, such an | | | | possess the following 14 attributesoDistinct Legal |
| organization must meet the certain specific | | | | ExistenceoRecognized form of worship and |
| requirements. These requirements generally outline | | | | creedoDefinite and distinct ecclesiastical |
| the specific purposes for which the organization | | | | governmentoDistinct religious historyoFormal code |
| has been organized and operated. Many religious | | | | of doctrine and disciplineoMembership not |
| groups seeking exemption from federal income | | | | associated with any other church or |
| taxes under section 501(c)(3) are in fact organized | | | | denominationoOrganization of ordained |
| and operated for religious purposes, but are | | | | ministersoLiterature of its ownoEstablished place |
| unsure as to whether they should be classified as | | | | of worshipoRegular CongregationsoRegularly |
| a church or as another religious organization, such | | | | scheduled religious servicesoSunday schools for |
| as a faith-based ministry. | | | | religious instruction of youthoSchools for |
| To be considered a church by the Internal | | | | preparation of its ministries is important to be |
| Revenue Service, an organization must meet | | | | aware of the specific classification the IRS has |
| specific guidelines. If an organization fails to meet | | | | allowed for your organization, as churches, |
| these specific standards they may still be eligible | | | | exempt under subsection 170(b)(1)(A)(i) and |
| for federal tax exemption, however they will be | | | | religious organizations, exempt under |
| subject to different compliance regulations. | | | | 170(b)(1)(A)(vi) are subject to differing reporting |
| Religious organizations that are not churches | | | | requirements. |
| typically include nondenominational ministries, | | | | |