Are churches required to apply for tax-exempt status?
Churches that meet the requirement of IRC Section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the Internal Revenue Service. (See instructions for IRS Form 1023 – www.irs.gov) Although there is no requirement to do so, most churches seek tax-exempt status from the Internal Revenue Service because such recognition assures church leaders and members that the church is recognized as exempt and qualifies for related tax benefits.
