Tax-Exempt Church Guidelines

In analyzing whether a religious organization may properly be characterized as a church for purposes of Section 508(c)(1)(A), the IRS considers whether the organization has at least some of the following characteristics. These attributes of a church have been developed by the IRS and by court decisions. They include:

1. a distinct legal existence,
2. a recognized creed and form of worship,
3. a definite and distinct ecclesiastical government,
4. a formal code of doctrine and discipline,
5. a distinct religious history,
6. a membership not associated with any other church or denomination,
7. an organization of ordained ministers,
8. ordained ministers selected after completing prescribed studies,
9. a literature of its own,
10. established places of worship,
11. regular congregations,
12. regular religious services,
13. schools for religious instruction of the young,
14. schools for the preparation of its ministers, and
15. any other facts and circumstances that may bear upon the organization’s claim for church status.

While the IRS does not provide specific guidance as to how many of the 14 points must be met for the organization to qualify as a church, it is generally accepted that a minimum of 11 points be met. The IRS makes no attempt to evaluate the content of whatever doctrine a particular organization claims is religious, provided the particular beliefs of the organization are truly and sincerely held by those professing them and the practices and rites associated with the organization’s belief or creed are not illegal or contrary to clearly defined public policy.

Integrated Auxiliary

The term integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves. In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:

1. Be described both as an Internal Revenue Code section 501(c)(3) organization and be a public charity under Code section 509(a)(1), (2), or (3),
2. Be affiliated with a church or convention or association of churches, and
3. Receive financial support primarily from internal church sources as opposed to public or governmental sources.

Men’s and women’s organizations, seminaries, mission societies and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirement.