Church 501(c)(3) Application: A Guide to IRS Form 1023
A church 501(c)(3) application isn’t legally required, but many churches file one anyway. Learn why, and how the Form 1023 process works.
Monthly Archives: July 2026
Church’s and the Attorney General
California’s Attorney General has real oversight power over religious nonprofits. Learn when your church needs AG approval for a merger, sale, or major transfer of assets.
Group Tax Exemptions
How group tax exemptions let a nonprofit share another organization’s 501(c)(3) status without filing its own separate IRS application.
Does Your Church Need to Apply for Tax-Exempt Status? A Decision Guide
Does your church need to apply for tax-exempt status? While churches qualify automatically under IRS Section 501(c)(3), California requires a separate application to the Franchise Tax Board. Without state recognition, your church remains a taxable entity under the Revenue and Taxation Code.
Churches and Unrelated Business Income Tax
How unrelated business income tax applies to churches, including debt-financed rental property, thrift shop sales, and bingo exceptions.