Are churches required to apply for tax exempt status under IRS Code 501(c)3?
• Churches are not required to file – Application for exemption number (Form 1023) or Annual report (Form 990) (Tres. Reg. 1.6033-2) • Key concept: Churches do not have to apply for tax-exempt status to qualify as tax-exempt organizations. Churches are exempt from paying income tax simply by operating as a church (Treas. Reg 1.