508 Compliance Test™

Ready to find out if your 508 is (or will be) compliant?

Operating a noncompliant 508 carries potentially serious consequences, which is why we decided to start The 508 Company. We want every 508 to be confident and ready if the IRS ever comes knocking for information or it becomes necessary to defend your organization’s tax-exempt status in court. And considering our nation’s current political climate, this unfortunately may happen sooner rather than later—hence the importance of being prepared!

Start the Test

About this Test

The 508 Company has built the following 508 Compliance Test™ to help determine if your organization should be categorized as a tax-exempt church and compliant as a 508. This test is based on the following criteria:

The IRS’s 14-point church test which has been used by the IRS since at least 1977.
The 6 basic rules for tax-exempt organizations.
Multiple court cases from the 1970s to 2023.

1Contact Information

2The Test

Contact Information

Name*

First Last

Email*

Phone*

State*

Organization Information

Is your organization currently operational?*

Yes

Name of current organization*

Organization Street Address*

Street Address Address Line 2 City State ZIP Code

In what County is your organization?

How did you hear about The 508 Company?*

Current 508 Client

Friend/Word of Mouth

Search Engine

Compliance Letter

Direct Mail

Facebook Post/Group

Twitter Post

Instagram Post/Story

Other Social Media

Radio

Newspaper

Join Email List

Subscribe to The 508 Company email list to get news about 508s and invites to free 508 webinars.

Remember, 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.

Which of the following statements are part of your organization's purpose and mission?*

Check all that apply

Promote Biblical doctrines

Evangelize locally and/or worldwide

Support missionary activities

License and ordain ministers

Preserve Biblical truth

Train, develop, and support leaders in our community

Oversee additional ministries which support the mission of the organization

Do you have a written creed, statement of faith, or summary of beliefs?*

Yes

Does the organization have Judeo-Christian values?*

Yes

Other

Do you have a form of worship?*

Yes

Do you have a formal code of doctrine and discipline?*

A formal code of doctrine and discipline generally refers to the doctrine and discipline in the everyday behavior of the congregants of the church, rather than to the formal corporate rules of the church organization

Yes

Do you have a distinct religious history?*

Yes

Does the organization have certain books or writings that it has created?*

Examples of such books or writings would be bible study manuals, books written by its religious leaders, writings about how to conduct a wedding or funeral, papers or written speeches that interpret certain biblical passages or religious teachings, books used in children’s religious education.

Yes

Does the organization have a definite and distinct ecclesiastical government?*

Yes

Does this organization have a board of trustees and/or a leadership council and/or officers (such as a president, secretary, and/or treasurer, etc.) that govern the organization?*

Yes

Will any board members and/or a leadership council and/or officers (such as a president, secretary, and/or treasurer, etc.) receive monetary compensation?*

Check all that apply

Yes, Monetary Compensation

Yes, Housing Allowance

No Monetary Compensation or Housing Allowance

Do you have regularly scheduled religious services?*

Yes

What is the average attendance at your regularly scheduled religious services?*

Do you have an established place of worship?*

An “established place of worship” is a place where you hold regularly scheduled religious services. It may be a place that you own, rent, or that is provided free for your use.

Yes

Do you own the property where you have an established place of worship?*

Yes

Do you have an established in-person congregation or other regular in-person membership group?*

An “established congregation” or “other religious membership group” includes individuals who regularly attend and take part in the religious services of your organization at an established location. An established congregation generally doesn’t include members of only one family.

Yes

How many members do you have?*

An "attendee" versus a "member" is that an official member of your organization does not have official affiliation as a member with another organization.
"The presence or absence of a congregation is a key factor in analyzing whether an organization should be classified as a church. In looking for a congregation, the central focus is whether the organization's membership is a coherent group of individuals or families that join together to accomplish religious purposes or shared beliefs. The size of the congregation is less important than its dynamic. An organization with few current members that is actively seeking to convert new members should not be denied church classification solely on the grounds that its membership does not constitute a congregation. However, a very small membership that is not seeking to grow may not only be cause to question whether the organization should be classified as a church, it may also indicate the presence of inurement that would disqualify the organization from exemption. Another consideration is the manner in which the claimed congregation participates. Although it is not essential that a regular congregation come together for services, purely passive participation, for example through television or mail, is not the manner of participation commonly characteristic of a congregation." - Robert Louthian and Thomas Miller "Defining "Church - The Concept of a Congregation" (1994)

Do you have a process by which an individual becomes a member?*

Many nonprofits use the term “member” synonymously with “supporter” or “donor.” However, the term "member" here actually refers to a formal membership structure. A “member” of a nonprofit corporation is “a person who has membership rights in the nonprofit corporation under its governing documents.” Members of a nonprofit corporation are similar to shareholders of a for-profit corporation in that both members and shareholders may have significant rights with respect to internal corporate governance. Unlike shareholders, however, members of a nonprofit corporation are typically not owners and are not issued stock. When forming a nonprofit corporation, you must determine whether the corporation will have members, and if so, who will govern the corporation—the members, a board of directors, or both.

Yes

Do your members have voting rights, rights to participate in religious functions, or other rights?*

Yes

May your members be associated with another denomination or church?*

Yes

Are all of your members part of the same family?*

Yes

Do you conduct religious rites such as baptisms, weddings, funerals, communion, etc.?*

Yes

Does the organization have regularly scheduled classes for the young where they are taught about the organization’s beliefs?*

It is not necessary for the classes to be on one specific day.

Yes

Do you have a minister or religious leader?*

Yes

Was this minister or religious leader ordained, commissioned, or licensed after a prescribed course of study?*

Ordained

Commissioned

Licensed

None of the Above

Is your minister or religious leader also one of your officers, directors, or trustees?*

Yes

Does your minister or religious leader contribute, or plan to contribute, more than 50% of the funding for the organization?*

Contributions can be from secular employment or personal finances

Yes

Does your minister or religious leader receive, or plan to receive, any monetary compensation from the organization?*

Yes

Does your minister or religious leader receive, or plan to receive, a housing allowance or parsonage?*

Yes

Do you ordain, commission, or license ministers or religious leaders?*

Yes

Do you have schools or formal training for the preparation of your ordained ministers or religious leaders?*

Yes

Are you part of a group of churches with similar beliefs and structures?*

Yes

Do you issue church charters?*

Yes

Did you pay a fee for a church charter?*

Yes

Do you have other information you believe should be considered regarding your status as a church?*

Yes

Other Information*

Briefly list or describe other information you have which should be considered regarding your status as a church

Name

This field is for validation purposes and should be left unchanged.

508 Compliance Test™

Ready to find out if your 508 is (or will be) compliant?

About this Test

Contact Information

Organization Information

Ready to Start Your 508 Journey?

How Much Would You Like to Contribute?