A church organization is a branch of a church, including a men's or women's group, a religious school, a mission society, or a youth group.
For tax purposes, a "church" refers to any organization claiming to be a church or any convention or association of churches. The word "church" includes temples, mosques, and other houses of worship. To be considered a church for tax purposes, a group must be part of an organized religion, must have a mission statement, and must be formally organized as a distinct legal entity. Certain characteristics are generally attributed to churches. They include:
- A distinct legal existence and religious history
- A recognized creed, form of worship, and literature of its own
- A definite and distinct ecclesiastical government including a formal code of doctrine and discipline
- An organization of ordained ministers, selected after completing prescribed courses of study
- Established places of worship with regular congregations, religious services, and/or religious instruction for members
Church Organization Application
Please complete the form on the left. As you work through the form this box will assist you by describing the current field you are filling out.