To the Board of ___________________________ Church, Inc.
GREETINGS TO WHOM THESE PRESENTS MAY COME.
By my signature below, I certify that I have read and understand the pertinent parts
of Title 26, United States Code, Section 501 (c)(3) and IRS Form 1023, that
pertain to churches.
WHEREAS, there is no law making it mandatory for a body of believers in Jesus
Christ to exist as a legal fiction nonprofit corporation thereby replacing the
authority of Jesus Christ as the head of the church with the statutory authority of
the state, and
WHEREAS, churches have always been not only tax exempt but immune from
taxation and contributions have always been tax deductible on Form 1040's of
those who are liable to file such form; this being automatic without the church
applying for Section 501 (c)(3) tax exempt status, and
WHEREAS, it is self-evident that church directors/officers were misled by, albeit,
well-meaning Professional advisors, by withholding material facts, the effects of
such uninformed decisions having devastating unintended consequences on this
body of Believers and their children, and
WHEREAS, by dissolving the corporate charter of this Church and revoking
Section 501 (c)(3) status should have no adverse change in this Church's finances, there is no valid reason for maintaining such status quo, and
WHEREAS, it is necessary to carry forward these actions timely, to reclaim and
restore this Church to its once pristine status under the sole Sovereign authority of
Jesus Christ, and to preach and teach the whole counsel of God's Word.
NOW THEREFORE, I strongly urge the Board to dissolve the corporate existence
of this Church by written resolution and revoke the Section 501 (c)(3) status
attached thereto; with proper Notices to appropriate officials to follow.
____________________________
Printed Name |
____________________________
Signature |
Dated: ______________________
Circle One: Pastor – Elder – Deacon – Member
Source: http://www4.law.cornell.edu/uscode/26/501.html
[07-23-2004]
Title 26 United States Code, Subtitle A, Chapter 1, Subchapter F, Part 1,
Section 501.
Sec. 501. – Exemption from tax on corporations, certain trusts, etc.
(a) Exemption from taxation
An organization described in subsection (c) or (d) or section 401(a) shall be
exempt from taxation under this subtitle unless such exemption is denied under
section 502 or 503.
(b) Tax on unrelated business income and certain other activities
An organization exempt from taxation under subsection (a) shall be subject to tax
to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding
parts II, III, and VI of this subchapter) shall be considered an organization exempt
from income taxes for the purpose of any law which refers to organizations
exempt from income taxes.
(c) List of exempt organizations
The following organizations are referred to in subsection (a):
(1) [omitted]
(2) [omitted]
(3) Corporations, and any community chest, fund, or foundation, organized and
operated exclusively for religious, charitable, scientific, testing for public safety,
literary, or education purposes, or to foster national or international amateur
sports competition (but only if no part of its activities involve the provision of
athletic facilities or equipment), or for the prevention of cruelty to children or
animals, no part of the net earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities of which is
carrying on propaganda, or otherwise attempting to influence legislation (except as
otherwise provided in subsection (h)), and which does not participate in, or
intervene in (including the publishing or distribution of statements), any political
campaign on behalf of (or in opposition to) any candidate for public
office
[Note: underlined words and phrases are not defined. DLW]
Department of the Treasury
Internal Revenue Service
Instructions for Form 1023 (Revised September 1998)
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal
Revenue Code
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
User Fee
Submit with the Form 1023 application for a determination letter, a Form 8718, User Fee for Exempt Organization Determination Letter
Request, and the user fee called for in the Form 8718. You may obtain Form 8718, and additional forms
and publications, through your local IRS office or by calling 1-800-829-3676
(1-800-TAX-FORM). User fees are subject to change on an annual basis.
Therefore, be sure that you use the most current Form 8718.
Helpful information.- For additional information, see:
Pub. 557, Tax-Exempt Status for Your Organization
Pub. 558, Tax on Unrelated Business Income of Exempt Organizations
Pub. 578, Tax information for Private Foundations and Foundation Managers
Internet site, www.irs.ustreas.gov/bus_info/eo/
Purpose of Form
1. Completed Form 1023 required for section 501(c)(3) exemption.- Unless it
meets one of the exceptions in 2 below, any organization formed after October 9,
1969, must file a Form 1023 to qualify as a section 501 (c)(3) organization.
The IRS determines if an organization is a private foundation from the information
entered on a Form 1023.
2. Organizations not required to file Form 1023. The following types of
organizations may be considered tax-exempt under section 501 (c)(3) even if they
do not file Form 1023:
1. Churches
2. Integrated auxiliaries of churches, and conventions or associations of churches
Even if the above organizations are not required to file Form 1023 to be
tax-exempt, these organizations may choose to file Form 1023 in order to receive
a determination letter that recognizes their section 501(c)(3) status.
What To File
All applicants must complete pages 1 through 9 of Form 1023. These organizations must also complete the schedules or form indicated:
1. Churches, Schedule A
[2. through 9. omitted]
Schedule A Instructions
Although a church, its integrated auxiliaries, or a convention or association of
churches is not required to file Form 1023 to be exempt from Federal income tax
or to receive tax-deductible contributions, such an organization may find it
advantageous to obtain recognition of exemption. In this event, you should submit
information showing that your organization is a church, synagogue, association or
convention of churches, religious order or religious organization that is an integral
part of a church, and that it is carrying out the functions of a church.
In determining whether an admittedly religious organization is also a church, the IRS does not
accept any and every assertion that such an organization is a church.
Because beliefs and practices vary so widely, there is no single definition of the word
"church" for tax purposes. The IRS considers the facts and circumstances of each
organization applying for church status.
The IRS maintains two basic guidelines in determining that an organization meets the religious purposes test:
1. That the particular religious beliefs of the organization are truly and sincerely
held, and
2. That the practices and rituals associated with the organization's religious
beliefs or creed are not illegal or contrary to clearly defined public policy.
In order for the IRS to properly evaluate your organization's activities and religious
purposes, it is important that all questions in Schedule A be answered.
The information submitted with Schedule A will be a determining factor in granting
the "church" status requested by your organization. In completing the schedule,
consider the following points:
1. The organization's activities in furtherance of its beliefs must be exclusively
religious, and
2. An organization will not qualify for exemption if it has a substantial nonexempt
purpose of serving the private interests of its founder or the founder's family.
Publication 557 – Tax-Exempt Status for Your Organization [63 pages] may be
found at www.irs.gov/pub/irs-pdf/p557.pdf
[Adobe Acrobat required]
Contains other required forms such as Form SS-4, application for Employer
Identification Number [EIN]. "Every exempt organization must have an employer
identification number, whether or not it has any employees."
Other documents required with Form 1023 include Articles of Incorporation,
Bylaws, and Financial Statements, etc.
