for tax-exempt status. It is, however, advisable to incorporate a church in states where incorporation of churches is allowed. It is also important to seek tax-exempt certification from the IRS, as many banks, donors, and the immigration and naturalization authority now demand it as a precondition for dealing with churches.
6. According to the Internal Revenue Service’s Tax Guide for Churches and Religious Organizations, in order to quality for tax-exempt status an organization must meet the following requirements:
• the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes
• net earnings may not inure to the benefit of any private individual or shareholder
• no substantial part of its activity may be attempting to influence legislation
• the organization may not intervene in political campaign
• the organization’s purpose and activities may not be illegal or violate fundamental public policy.34
7. Check the registration of the name of the church with the appropriate county or city office.
8. Employer’s Identification Number (EIN) is required even if the church has no employee. Please note that the possession of EIN by church is not equivalent to having a 501(c)(3) status.
Who is a Minister?
Ordinarily, we understand the minister as the person who is authorized by her denomination or church to perform religious functions on its behalf. As far as the IRS is concerned being licensed or officially recognized by an authorizing body is not enough, the person must be performing all or some of the following nine sacerdotal functions. They are the minimum job description of an ordained minister in the eyes of the tax authorities:
1. Regular conduct of religious service
2. Baptism
3. Spiritual guidance or counseling
4. Wedding ceremonies
5. Funeral services
6. Administration of church affairs
7. Administration of sacraments
8. Teaching
9. Baby dedication or christening
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