Church

If a charitable organization qualifies as a church for tax purposes, the charitable organization (church) needs not be required to seek tax exemption an has no filing requirements.

Definition of a church, charitable organization, for IRS tax law purposes

Below are some characteristics of a charitable organization that usually qualifies as a church.

• a distinct legal existence
• a recognized creed and form of worship
• a definite and distinct ecclesiastical government
• a formal code of doctrine and discipline
• a distinct religious history
• a membership not associated with any other church or denomination
• a complete organization of ordained ministers chosen after completing
• prescribed courses of study
• literature of its own
• established places of worship
• regular congregations
• regular religious services
• Sunday schools for religious education of the young
• schools to prepare their ministers