Although church officers should all be over 18 years old, there aren’t any other legal requirements. Choose officers who believe in your church and will continue to support and uplift your church and its members. Officers who are also lawyers or accountants can help your church by offering their professional services free of charge.
You can get an EIN online at https://www. irs. gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. This service is only available Monday through Friday from 7:00 a. m. until 10:00 p. m. EST. If you want to get an EIN immediately and the online service isn’t available, call 1-800-829-4933.
Many churches have special bank accounts available specifically for churches. These accounts typically don’t charge any fees and may have other features that can help promote your church. Ask around at different banks to choose the best accounts for your church.
Building a new church building typically requires you to raise significant capital. You may want to use a temporary location while the building is being constructed. Talk to other pastors near you to get a feel for areas in your community that aren’t being reached as well as others.
Your bylaws govern how the church’s board operates, hires church employees, and makes decisions on behalf of the church. Bylaws also include information about how board members can step down and new board members can be added. Search online for sample bylaws for other churches. These will give you some idea of the types of information to include in your bylaws. You can also get help from an attorney who specializes in church or nonprofit corporation formation. In addition to bylaws, many churches also create documents such as a “Statement of Beliefs” or a “Statement of Faith. " If you are starting a church of a particular domination, your church’s counsel may already have these documents prepared. You would just need your board of directors to adopt them.
Some attorneys offer their services to churches for free. Your local bar association will be able to help you find attorneys that will work with your church’s budget and needs. Religious legal associations may also be able to connect you with an attorney or give you legal advice.
If you’ve decided not to hire an attorney to draft your documents, look for forms or templates for your state. These are typically available from the office of your state’s secretary of state and you may be able to download them from the secretary of state’s website. [9] X Research source To find the website for your state’s secretary of state, visit http://www. e-secretaryofstate. com/ and scroll the list until you find your state.
Your state may have a cover sheet or other application form that you need to fill out and file in addition to your articles of incorporation. Nonprofit organizations typically must register with their state to solicit donations from the general public. However, churches typically are not required to register and are not subject to the same reporting requirements as other nonprofit organizations. [11] X Research source
An accountant who specializes in bookkeeping for churches and other nonprofit organizations can help ensure that your records are maintained according to your state’s regulations.
Filing for recognition of tax-exempt status can be complicated. If you’ve hired an attorney, they may be able to help you. An accountant or tax professional who specializes in working with nonprofit or religious organizations can also help. Some accountants and tax professionals offer their assistance to churches free of charge. Try posting an ad on your church’s website or social media asking for help.
Your church corporation’s articles of incorporation Your church’s bylaws Your Statement of Faith or Statement of Belief Any other documents listed on your application
A check or money order for your user fee Your Form 1023 Checklist A Form 8821 Tax Information Authorization (if necessary) Any expedite request Your completed application form and required schedules Your articles of incorporation Your bylaws and other rules of operation Form 5768 All other attachments
Use a private delivery service if you want proof of a mail and receipt date. You must use one of the approved delivery services included on the list at https://www. irs. gov/filing/private-delivery-services-pds. Applications submitted using a private delivery service must be mailed to Internal Revenue Service, Attention: EO Determination Letters, Stop 31, 201 West Rivercenter Blvd. , Covington, KY 41011.
If you submitted your application within 27 months of the date you started your church, your tax-exempt status will relate back to that date, regardless of how long it takes the IRS to process your application.
Go to https://www. irs. gov/charities-non-profits/state-links and click on the name of your state to find out more about your state’s tax-exempt registration requirements. Once your church’s tax-exempt status is recognized, maintain proper financial records according to federal and state requirements. You may want to choose an accountant who is experienced in bookkeeping for churches or other nonprofit organizations.
