Does a Church have to contact the Internal Revenue Service in order to be Exempt from Income Taxation?
No. Churches are not required to apply for and obtain recognition of tax-exempt status from the IRS in order to be treated as tax exempt provided they meet the requirements of section 501(c)(3). Is there any reason why a Church would contact the IRS for formal recognition of the Church as Tax Exempt? Yes. Although there is no requirement to do so, many churches seek recognition of exempt status from the IRS because such regonition provides certain benefits. An Organization may find it useful to establish to the IRS that it is a Church so that the leaders of that church, as well as its parishioners and contributors, are certain that the Church is eligible for exemption and the many tax-prefered provisions that Congress has created for such organizations. For example, establishing its exempt status under 501(c)(3) provides the contributors of the church with advance assurance that their contributions are tax deductable. In order to receive this recognition and advance assurance, the orga
