Churches and the IRS
Churches–if they meet the requirements of a 501(c)(3–are granted with the privileges of tax-exempt status without having to apply for a 501(c)(3). We thought it would be helpful for you to have some documentation about what the IRS says about churches.
Check HERE for a compilation of important and relevant statements from the IRS about Churches and some ideas and hints for doing things legally in setting up your church for tax-exempt status.
Here’s the link: http://www.churchaday.com/ChurchesandIRS.pdf