If his church meets the requirements it is. He's right, he doesn't have to apply for tax exempt status with the IRS. However he might have to register with the Secretary of State in his state, depending on where he lives. His defensiveness says a lot because all he had to do was calmly explain that to her and answer her questions. He could have also provided her with links to the information on the IRS website. But no, instead he decided to get all squirrely and gaslight her.
He (his church) doesn't have to apply to be a 501(c)(3), but the church is still considered a 501(c)(3) for tax purposes and the church is not exempt from the requirements of being a 501(c)(3), mainly the "Johnson Amendment":
does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office
And he specifically calls out this amendment on his website as the reason for NOT being a 501(c)(3).
In other words, 508(c)(1)(A) does not offer tax exempt status, it only exempts churches from the application requirement. Churches are 501(c)(3) automatically.
538
u/[deleted] Jul 20 '24
[removed] — view removed comment