Form 1023 for churches
Does a church have to apply?
No. IRS Publication 1828 says that churches that meet the requirements of section 501(c)(3) are automatically considered tax-exempt. They are not required to apply for recognition of tax-exempt status from the IRS.
Why many churches apply anyway
The same publication says many churches still ask the IRS for recognition. Recognition assures church leaders, members and donors that the IRS recognizes the church as tax-exempt. For example, donors to a recognized church know that their gifts generally are tax-deductible.
Whether to apply is your church's decision. We do not give advice about it. A lawyer or CPA can help you decide.
If your church belongs to a larger organization
Publication 1828 notes that a church with a parent organization may want to ask the parent whether it holds a group ruling. If the church is included in a parent's group ruling, the IRS may already recognize it as tax-exempt.
If your church decides to apply
Publication 1828 says churches that apply use Form 1023. The form has a schedule with questions for churches (Schedule A). When you choose the church classification in your answers (Part VII of the form), our questions include that schedule. You file the finished application yourself on Pay.gov.
Source: IRS Publication 1828, Tax Guide for Churches and Religious Organizations (Rev. 8-2015), "Recognition of Tax-Exempt Status" and "Application Form".
Ready to prepare your church's application?
Answer plain-English questions at your own pace. Your answers save as you go.