In every IRS Publication, and every session of congress including coverage on CSPAN2 on May 14, 2002, every church is automatically a tax exempt organization. As soon as we get a scanner, we will put copies of all the IRS Publications to show you that this is all true. But there are many things that cause problems for us church groups which prevent us from getting funding from corporate groups. Although the IRS grants all church groups automatic tax exemption, they want all churches to pay a registration fee to be registered with them which would force all churches to provide financial reports to them or get revocation of our tax exempt status once we comply, giving up our 5th Amendment Rights and freedoms which protect our clients as well as sponsors and contributors. Once we pay the applicable fees to the IRS for recognition, then they would tax us on every fundraising effort, because they want a percentage of what we "ANTICIPATE" to raise in that fundraising effort in advance. They call it a fee, but it is a tax!, and we are tax exempt. If we do not file and pay the applicable fees to register with the IRS, we get denied funding from corporates because our EIN, Employee Identification Number becomes our NON PROFIT TAX ID, is not registered. This practice of the IRS is like giving us a car with no keys, without having a gas tank so we can put in gas and start the vehicle to go where we need to go simply because they want to charge us for something that is supposed to be automatic, tax exemption recognition, plus taxing us on all fundraising events which would enable us to help people. As stated on this web site, we are working on holding Celebrity Fundraising Concerts to help all those that lost jobs due to the domino effect of Sept 11th as well as helping the homeless. When I told the IRS of our wanting to do this, they asked me what we anticipated to raise monetarily during this event. I told them that other groups that did this raised between 3 to 6 million dollars. They told me we had to pay them a fee in advance, a percentage of our anticipated amount even if we do not achieve our anticipated goal and we don't get reimbursed either! This is simply a tax! Yes Jesus said "Render unto Caesar what is Caesar's, and unto God what is God's. But when people and corporates give to our Mission which is God's, the IRS wants a part of it as well. This is wrong! Any person or corporate donor got all their deductions when they donated to us in any form. Does not the IRS get enough revenue from taxing all Americans and corporates already? We are trying to organize an effort of all church groups to join this effort to tell the IRS once and for all, to allow us church groups full free recognition and not tax churches with their so called fees. Join our effort to free us from the bondage of the IRS so we can do as God commanded us, to help the least of these our brethren. You can order IRS PUBLICATIONS that states all this information for your review by calling them at 1-800 TAX-FORM. A few publications that state this are listed here with the page where it is stated so you can order it. Request publications:
1. APPLICATION for Recognition of Exemption Package 1023 This is the form to be filled out by all that wish to become recognized as a Tax Exempt Organization. But the following IRS Publications state that churches do not have to do this because they are automatically exempt.Package 990-2 pg 2, Publication 557 pg 17, Publication 1828 (9-94)pg 4. All the related items are typed below that prove that churches do not have to apply for recognition of tax status and that churches do not have to supply the IRS with any reporting of financial information.
2. Package 990-2 Then turn to page 2 section B. Organizations Not Required To File This states: Organizations not required to file this form with the IRS may wish to use it to satisfy state reporting requirements. For details, see General Instructions E. The following types of organizations exempt from tax under section 501(a) do not have to file Form 990, or Form 990-EZ, with IRS:
1. A Church, an interchurch organization of local units of a church, a convention or association of churches, an integrated auxiliary of a church (such as a men's or woman's organization, religious school, mission society, or youth group).
2.Church affiliated organizations that are exclusively engaged in managing funds or maintaining retirement programs and are described in Rev. Proc. 96-1, 1996-1 C.B.
3. A school below college level affiliated with a church or operated by a religious order.
4. A mission society sponsored by, or affiliated with, one or more churches or church denominations, if more than half of the society's activities are conducted in, or directed at, persons in foreign countries.
5. An exclusively religious activity of any religious order.
14. An organization whose annual gross receipts are normally $25,000.00 or less (but see General instructions A. if the organization received a Form 990 Package).
3. Publication 557 pg 17 This states the following:
Organizations Not Required To File Form 1023
Some organizations are not required to file Form 1023. These include: Churches, interchurch organization of local units of a church, a convention or association of churches, an integrated auxiliary of a church (such as a men's or woman's organization, religious school, mission society, or youth group). Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). These organizations are exempt automatically if they meet the requirements of section 501(c)(3).
4. Publication 1828 (9-94)pg 4 This states the following:
RECOGNITION BY THE IRS THAT THE CHURCH IS TAX EXEMPT
Does a Church Have To Contact the Internal Revenue Service in Order to be Exempt from Income Taxation?
No. Churches, their integrated auxiliaries, and conventions or associations of churches are not required to apply for and obtain recognition of tax-exempt status from the IRS in order to be treated as tax exempt provided they meet the requirements of section 501(c)(3).
We need churches and all places of worship of all faiths and ordained ministers, Pastors, Clergy, Rabis and all people of God to Join our Advocacy Group for this reason.