RIVEROS CORP NETWORK | Apostille de la Haya · Notary Public Center · Compliance Officers · USJurisdiction
RIVEROS CORP NETWORK | Apostille de la Haya · Notary Public Center · Compliance Officers · USJurisdiction
We incorporate your church or ministry as a Florida nonprofit corporation, with its religious purpose stated and Articles of Incorporation that include, from day one, the clauses the IRS expects to see. No need to travel to the United States.
It’s the most surprising sentence on this page, and it comes straight from the IRS guide for churches and religious organizations. Churches that meet the requirements of section 501(c)(3) of the Code “are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.”
In other words, a church must incorporate in Florida, but it doesn’t have to apply to the IRS for exemption. Even so, many churches apply. The reason is below, and that’s where the real decision gets made.
Written recognition gives certainty to leaders, members and donors: it confirms the organization is recognized as tax-exempt and that contributions are generally deductible. For many congregations, that is what unlocks donations from companies and major donors.
Churches that haven’t applied for recognition don’t appear in the IRS public search tool for tax-exempt organizations. Anyone who wants to check you out before giving won’t find you there, and today almost everyone checks.
If your denomination or its parent organization holds a group ruling and includes you on the list it sends the IRS, the church is recognized as tax-exempt without doing anything else. Before starting your own application, ask the parent organization.
It’s not a matter of vocabulary: automatic exemption and annual filing requirements depend on the answer.
Almost always because the articles were filed without the clauses federal exemption requires, not because of the substance of the project.
There are specific protections for churches that very few people know about, and knowing them changes the conversation.
Should you register the existing church or form a new one here? They’re two different legal paths, and they don’t lead to the same place.
A forgotten Annual Report is the most common mistake in congregations without administrative staff.
Usually the EIN is missing, or the formation documents don’t show what the bank needs to see.
The Internal Revenue Code uses the word church without actually defining it. What exists is this list of traits, developed by the IRS and the courts. It isn’t a test of fourteen mandatory boxes: the IRS uses a combination of them together with the facts and circumstances of each case.
And a point that reassures almost everyone: the IRS does not evaluate the content of the doctrine an organization claims as religious, provided the beliefs are sincerely held by those who profess them and the associated practices and rites are not illegal or contrary to clearly defined public policy.
A church doesn’t have to apply. A religious organization that isn’t a church generally does.
Churches are not required to file Form 990, 990-EZ or 990-N. Religious organizations that are not churches are.
Section 7611 of the Code sets out a church-specific procedure, with two advance notices and set time limits before books and records can be examined.
When churches and some religious organizations do apply, they use Form 1023. Smaller religious organizations may be eligible for Form 1023-EZ.
The Form 990 exceptions also cover interchurch organizations of local units of a church, mission societies sponsored by one or more churches or denominations when more than half of their activities are directed at people in other countries, and the exclusively religious activities of a religious order.
We have two pages about nonprofit corporations, and they’re not the same thing. Both rely on Chapter 617 of the Florida Statutes, but they serve different organizations.
You tell us what the organization is, how it is governed and whom it serves. We determine whether, for federal purposes, you are a church or a religious organization, and whether your denomination can cover you under a group ruling.
We confirm the name complies with §617.0401 and appoint the registered agent, with written acceptance. We can be that agent: §617.0501(1)(b)2 allows an authorized domestic entity to serve.
We draft and file the Articles of Incorporation under §617.0202 with the religious purpose stated and, as §617.0202(2)(b) allows, the exempt-purpose and dissolution-of-assets clauses.
Every tax-exempt organization, including a church, should have an employer identification number even without employees: it’s needed for the bank account, to be included in a group ruling and to file returns.
Bylaws, internal policies, minute book and records. Nobody misses this part until someone asks for it; it’s covered on our ministry documents page.
The sworn Annual Report under §617.1622 and keeping the registered agent in place. That’s what prevents administrative dissolution and the shock of finding out too late.
It isn’t required to. IRS Publication 1828 says so expressly: churches that meet the requirements of section 501(c)(3) “are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.” What is required is forming the entity under state law.
Because recognition assures leaders, members and donors that the organization is recognized as tax-exempt and that contributions are generally deductible. Also, churches that haven’t applied don’t appear in the IRS public search tool for tax-exempt organizations.
By a combination of fourteen characteristics developed by the IRS and the courts: distinct legal existence, recognized creed and form of worship, its own ecclesiastical government, a code of doctrine and discipline, a distinct religious history, members not associated with another church, ministers ordained after prescribed studies, literature of its own, established places of worship, regular congregations and services, Sunday school, and schools to train ministers. Not all fourteen are needed: they are weighed together with the facts and circumstances of the case.
As a general rule, no. The IRS classifies nondenominational ministries, interdenominational and ecumenical organizations, and entities whose main purpose is the study or advancement of religion as religious organizations, not churches. Those organizations do need to apply for recognition of exemption.
§617.0301 expressly lists “religious” among the permitted purposes for a nonprofit corporation, alongside charitable, educational and fraternal purposes. It is the chapter under which churches in the state are incorporated.
No. §617.02011 allows “one or more persons” to act as incorporator, with no nationality or residency requirement. What you do need is a registered agent with a physical address in Florida.
Under §617.0202: a name that complies with §617.0401, the principal office address, the purpose or purposes, how directors are elected, the registered agent with written acceptance, and the incorporators. §617.0202(2)(b) allows additional internal provisions, and that is where the clauses the IRS requires go.
It’s a good idea. Publication 1828 notes that every tax-exempt organization, including a church, should have an employer identification number whether or not it has employees: it’s needed to open a bank account, to be listed as a subordinate in a group ruling and to file returns with the IRS.
It may. Under the group exemption process, the parent organization holds the recognition and identifies its affiliated churches and entities on a list. If you are on that list, the church is recognized as tax-exempt with no further steps. Ask the parent organization before starting an application of your own.
§617.1622 requires the Annual Report of nonprofit corporations to be sworn. If it isn’t filed, the organization is administratively dissolved. §617.1420 through §617.1422 allow reinstatement to be requested at any time, signed by the registered agent and an officer or director.
Publication 1828 lists it: net earnings going to a private individual or shareholder, providing a substantial benefit to private interests, devoting a substantial part of activities to influencing legislation, intervening in political campaigns for or against a candidate, and having purposes or activities that are illegal or contrary to public policy.
Yes. Section 7611 of the Code sets out its own procedure: a first notice, the opportunity to respond, a second notice with the documents gathered, a pre-examination conference at the church’s request, and a general two-year limit to complete the examination from that second notice. In addition, the IRS cannot start a new examination for five years unless the previous one ended in revocation, an assessment, a notice of deficiency or a requirement for a significant change in the church’s operations.
It would need a Certificate of Authority to conduct its activities in the state (§617.1501 and §617.1503). Some situations are expressly excluded: internal meetings, maintaining bank accounts, interstate commerce, and isolated transactions completed within thirty days or less.
No. We form the entity, prepare and file the paperwork, and explain what you are declaring in English or Spanish. Tailored legal or tax advice belongs to a licensed attorney or CPA.
Tell us how the organization is governed and whom it serves. We’ll tell you whether the IRS will treat you as a church and what that means.
or call us at +1 (305) 647-3000 · Monday through Friday
175 SW 7th St, Suite 1905 · Miami, Florida 33130
Bylaws, IRS policies, minutes and the Form 1023 package.
The immigration path for ministers of religion and religious workers.
The general version, for foundations and organizations without a religious purpose.
EIN, registered agent, bank account and Annual Report.
