By law, churches established under Section 508(c)(1)(A) are not required to file an annual return or notice with the IRS. However, you can use this directory to check an organization’s 508 verification and compliance to receive tax-deductible charitable contributions.
Based on IRS regulations found in 26 U.S. Code § 508(c)(1)(A) and 6033(a)(3)(A)(i), churches (including integrated auxiliaries and conventions or associations of churches) that meet the requirements of 501(c)(3) status are not required to file an annual return or notice with the IRS. Therefore, these organizations are exempt from filing annual returns. The 508 Company membership focuses …
When you get started with us, you’ll receive an email within minutes with a link to schedule your initial consultation with a 508 Compliance Specialist. Our goal is to have your nonprofit filing completed within 21 days.
The 508 Company does not provide tax, financial, or legal advice. Use of our services does not create an attorney-client relationship. The 508 Company is not acting as your attorney and does not review information you provide to us for legal accuracy or sufficiency.
“The I.R.S. examined 1.4 million individual income tax returns in 2010, about 1 percent of the total number filed. In 2018, the latest year with available data when Republicans started making these claims, audits decreased to 370,000, or about 0.2 percent… The budget office estimated increasing I.R.S. funding would return enforcement to its 2010 levels. Doing so would result in about 1.2 million more audits; of those, 583,000 would target people making less than $75,000.”
The New York Times, “Fact-Checking the Misleading Claim About 87,000 Tax Agents”, November 6, 2022
“…For example, you educate believers on national issues that are central to their belief in the Bible as the inerrant Word of God. Specifically, you educate Christians on what the bible says in areas where they can be instrumental including the areas of sanctity of life, the definition of marriage, biblical justice, freedom of speech, defense, and borders and immigration, U.S. and Israel relations. The bible teachings are typically affiliated with the Republican party and candidates. This disqualifies you from exemption under IRC Section 501(c)(3).”
Stephen A. Martin, IRS Director, Exempt Organizations, Rulings and Agreements
Your contributions help religious organizations classify properly and stay up-to-date on their compliance.