A group of us are looking into starting a Church. I am a little confused as to whether or not the Church can be an LLC if in the future it may become 501(c)(3).
can qualify for Section 501(c)(3) charity status as a church
or other type of charitable organization. (See
Ready Reference Page: “LLCs Becoming Entity of Choice
for Subsidiaries.”) Although it would be unusual,
I am not aware of any reason a church could not be formed
as an LLC.
I am not sure that I understand the idea that “in the future it may become” a 501(c)(3). If an organization qualifies as a “church” under IRS guidelines, no matter what its form of entity, it can be treated as a 501(c)(3) church without filing for recognition of exemption. (See Ready Reference Page: “What Constitutes 'Church' Eligible for Exemption?”) It should be treated as a church immediately, and not have to wait for some change of status.
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