I want to know whether my church is in good standing with the IRS as a 501(c)(3) organization. The pastor will not provide information on our membership, the Board meeting minutes, or our finances. What can I do?
Some churches formally seek recognition of exemption from the IRS, but they are not required to do so and the IRS does not have a comprehensive list. A church can have (c)(3) status by virtue of its activities, whether or not it files with the IRS. (See Ready Reference Page: “What Constitutes ‘Church’ Eligible for Exemption.”)
Whether you have the right to review the books and records of the church depends on the type of entity it is. If it is a nonprofit membership corporation and you are a member, you probably have legal rights to review the books and records for a proper corporate purpose. But many churches, probably most, are not organized in that form and the parishioners have no such rights. In that case, your recourse is probably to find a more congenial church.
April 17, 2009
State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask
Charities that seek contributions nationally must typically register in 39 states and the District of Columbia before starting to solicit. Furthermore, for-profit fundraisers are also required to register and file their contracts and other documentation with many states. Since many states are increasing their enforcement efforts to ensure that charities and fundraisers are complying with initial and annual registration requirements, it's important that charities and fundraisers abide by these statutes.
Program materials include an extensive review of the statutes and their provisions, plus a copy of the Uniform Registration Statement for multi-state filings. Purchasers will receive an e-mail receipt that includes a link that will take them to the product download. The download is a pdf file. Learn More
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