Contact UsThe IRS tax guide for churches, states that it must have a distinct legal existence. I am not sure what this means. Does it have to be incorporated? Also, must the pastor be an ordained minister?
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John Stancil
If you are looking at IRS Publication 1828, you probably see the IRS list of 14 factors that are characteristic of a church, distinct legal existence and ordained clergy being two of these factors. A church does not have to meet all 14 requirements, but these factors are all considered in the determination. So it is a balancing act, considering all these factors, does it appear to be a church?
The requirement to form a corporation is one of the more controversial ones, as some contend that the church is ordained by God and is not created by the state. As a result, you aren't likely to run into problems if you are not incorporated.
On the ordination issue, the IRS is not going to tells church who can and cannot be a minister.
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503 weeks ago
The requirement to form a corporation is one of the more controversial ones, as some contend that the church is ordained by God and is not created by the state. As a result, you aren't likely to run into problems if you are not incorporated.
On the ordination issue, the IRS is not going to tells church who can and cannot be a minister.
Milton Moore-Bey
From my understanding, the state of Tennessee has challenged what makes an ordination legal and valid by passing a law that puts some requirements or conditions on who can be legally recognized in the state to perform weddings and sign an ordination certificate. In fact, there have been court rulings and laws in the past that provide regulations when it comes to ordination. Until the recent Tennessee law, the most significant ruling was one that came from the Supreme Court of Virginia, which stated that the selection or election of an ordained minister “must be a considered, deliberate, and responsible act.
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193 weeks ago
Milton Moore-Bey
Also, even if your church is not incorporated, it still has a distinct legal existence, which is an unincorporated association.
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192 weeks ago
Milton Moore-Bey
One more thing, there are several problems that you will run into if your church is not incorporated. You will not be able to run a prison or jail ministry within state or federal facilities, you will not be able to give clergy visits to inmates within state or federal facilities, you will not be able to run outreach programs within state or federal facilities and you will also not be able to run a school program within state or federal facilities. All of these things are up to the disscression of the state or federal government when your church is not incorporated.
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192 weeks ago