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Type of 508s

Section 508(c)(1)(A) of the tax code mention the 4 ways to operate a 508:
  1. Church
  2. Integrated Auxiliary of a Church*
  3. Association of Churches
  4. Convention of Churches

*What is an Integrated Auxiliary?

In a nutshell, an Integrated Auxiliary is typically a separately formed legal entity operating a ministry extension, or branch, of a church. Integrated Auxiliaries are also called “church-controlled organizations” and can range from an afterschool sports ministry to more complex elder care or housing programs. For tax purposes, an Integrated Auxiliary is the same as a church.

An Integrated Auxiliary must be operated, supervised or controlled by, or be connected to a church, with some sort of board overlap or appointment power and at least 50% of its funds must come from either the church itself or from the church’s members unless the Integrated Auxiliary is a men’s or women’s organization, seminary, mission society, or youth group.

Because churches are exempt from the initial exemption and annual Form 990 filing requirements under Section 501(c)(3), so too are Integrated Auxiliaries of churches. These significant benefits warrant careful evaluation with respect to formation of church-related organizations and their tax-compliant operations.

Examples of Integrated Auxiliaries:

  1. Abuse Ministry
  2. Addiction Ministry
  3. Chaplaincy Program
  4. Childcare Ministry
  5. Discipleship Program or Ministry
  6. Divorce Ministry or Support Group
  7. Drug or Alcohol Ministry
  8. Elderly Ministry
  9. Religious Organization (General)
  10. Homeschool or Co-op Group
  11. Mentoring Program
  12. Music Program or Ministry
  13. Resource Materials
  14. School (In-Person or Virtual/Online)
  15. Family Ministry
  16. Friendship/Fellowship Ministry
  17. Handicapped Ministry
  18. Healing Ministry or Service
  19. Home Visitation Ministry
  20. Homeless Program or Ministry
  21. Hospital Ministry
  22. Marriage Counselor
  23. Marriage or Singles Ministry
  24. Men’s Ministry
  25. Overcomers Ministry
  26. Parachurch Organization or Ministry
  27. Prayer Ministry
  28. Pregnancy or New Mother’s Ministry
  29. Retreat Center MInistry
  30. Sign Language Ministry
  31. Special Needs Ministry
  32. Substance Abuse Ministry
  33. Victims Ministry
  34. Widows Ministry
  35. Women’s Ministry
  36. Youth Crisis Ministry
  37. Youth Group or Ministry
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“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

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