IRS Code -501(c)3 Tax Exempt Requirements

I Be incorporated.

2. Have a recognized creed and IRS approved worship.

3. Have a definite and distinct ecclesiastical government?an hierarchical government.

4. Have IRS approved code of doctrine and discipline.

5. Be a denomination with a distinct religious history.

6. Have ordained ministers.

7. Have ministers educated in state?accredited colleges.

8. Be neutral on political issues.

9. Have tax exempt status Issued by IRS.

10. Pay a tax to the IRS for tax?exempt status.

11. Be engaged in activities furthering exclusively public purposes.

12. Open its services to the public.

13. Have their pastor answer to the IRS as to the daily activities of the church.

14. Let IRS be privy to all financial transactions including sources, donors, expenditures, and if cash is used the leadership will be a likely suspect of money laundering.

15. Have books and records available to the IRS at all times.

16. Have Pastor Inform IRS of names of all donors.

17. File form 1099 for gifts to missionaries and evangelists over $600.00.

18. Use only IRS approved methods of fund?raising.

19. Have the pastor be accountable to the IRS over stand taken against the tax system. (501 (c) 3 requires the church support, which why ministers always say to pay ones taxes.)

20. Submit names of all church workers; pastors, teachers, clerks, counselors, educational directors, office help, associates, and maintenance personnel.

21. Give unlimited submission to civil magistrates pertaining to all laws ?federal, state, and local ?including public policy.

22. Advocate and promote racial Integration, and not oppose racial integration.

23. Not publicly oppose licensing of church ministries.

24. Not engage in political activities opposing pornography.

25. Not support legislation saying that children belong to parents not the state.

26. Not form a Political Action Committee nor activity supporting legislation opposing lotteries and gambling activities.

27. Not advocate support of the United States or state constitutions as the supreme law of the land. (Public policy takes precedence.)

28. Not actively participate in opposing the public school system.

29. Not publicly declare that the church is to obey God rather than government.