ALL churches fall under section 501(c)3 of the IRS code. The difference is whether you are a corporation set up like a business that has requested special permission to be considered a charity. CHURCHES DO NOT HAVE TO REGISTER AND ARE AUTOMATICALLY TAX EXEMPT! The ONLY reason to be a corporation is for liability protection for the board of directors, to protect assets, and to give stronger assurances to the donors that you’re “official.” But if you do it that way – they OWN you. More at www.FellowshipOfTheMartyrs.com
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