Churches benefit from legal and organizational structure. These steps will help you in formalizing your church.
THIS LIMITS YOUR RIGHT TO SEEK COMPENSATION FOR DAMAGE RESULTING FROM THE USE OF THIS INFORMATION. BY USING THIS INFORMATION, YOU CONFIRM THAT YOU AGREE TO THE LIMITATIONS IN THIS SECTION.
Users of this webpage agree to use it on an “as is” basis without support from Church Development Network.
Additionally, Church Development Network makes no specific guarantee of, and is not liable for, the results of implementing this information. You are cautioned not to rely on the content of this website as legal advice as this is no substitution for a consultation with an attorney in your state. Based on jurisdiction and time, the law varies and changes.
Church Development Network assumes no liability to cover damages incurred by the user in any way.
IN OTHER WORDS:
Please check your local and state laws to ensure that any legal documents you file or adopt, are legal and appropriate for your church in your state. This webpage is just a starting point.
The first step is to identify the initial board members and roles.
Three initial steps to organize the local church
a. Form a Board of Directors
b. Form a church Board of Administration including secretary, treasurer
c. Create official letterhead to record and communicate all official business
The first step is to ensure that the name of the church is not being used by another organization.
Search your STATE database
https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites
Search the FEDERAL database [ Tax-Exempt Organization Search (TEOS) ]
Once you confirm that the name is available, the next step is to obtain a Federal EIN
https://www.irs.gov/charities-and-nonprofits [ select: Employer Identification Number (EIN) ]
a. or go directly to https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
b. Select the option for “Church Organization”
c. Fill out the required information.
Create Articles of Incorporation and Bylaws [ See templates below ]
Generic-church-TEMPLATE-Articles-of-Incorporation.docx
Generic-church-TEMPLATE-Church-Bylaws.docx
SAMPLE_Articles-of-Incorporation-Stadia.pdf
SAMPLE_Southeast-Christian-Church-Bylaws-2001.docx
SAMPLE_FMC-Church-Bylaws-Template-.pdf
SAMPLE_FMCUSA-Church-Articles-of-Incorporation-Template.pdf
FILE with your local STATE
https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites
Read an overview of the process here:
https://www.irs.gov/charities-non-profits/application-for-recognition-of-exemption
The form you (most likely) need is 1023-ez:
https://www.irs.gov/forms-pubs/about-form-1023-ez
To submit Form 1023-EZ, you must register for an account on Pay.gov.
Go to pay.gov homepage:
https://www.pay.gov/public/home
Click Apply for IRS 1023 EZ button (it says “Apply Right Here”)
https://www.pay.gov/public/form/start/62759871
Click “continue to form” button:
https://www.pay.gov/public/form/entry/102/62759871/
Form 1023-ez: https://www.irs.gov/forms-pubs/about-form-1023-ez
(note, if you anticipate receiving more than fifty thousand dollars in yearly donations in any of the next 3 years, you cannot file the EZ form, but must file the regular 1023 Form)
a. Make an appointment with a local bank.
b. Bring relevant documentation and cash for initial deposit
i. Church EIN and documentation
ii. Signed list of church Directors on official church letterhead
iii. Church Resolution stating who can sign checks and make deposits
iv. Photo ID’s for account signers
v. Initial Cash or Check for deposit
vi. In some cases the Bylaws were needed
vii. In some cases a notarized statement of 501(c)(3) status is needed
If the church is associated with a denomination, the new church plant can be covered under the umbrella insurance policy. Check with your overseers.
Another option is to contact a firm like Church Mutual or Brotherhood Mutual to walk you through the process.
Offering