According to the IRS, “Churches that meet the requirements of IRC Section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.” (IRS Publication 1828) This applies to all GMC churches in the Heartland Conference and applies to federal non-profit status.

However, each church needs to ensure they have amended their articles of incorporation and filed and registered them within their respective state. This ensures you are registered as a not-for-profit corporation within your state and are automatically considered 501(c)(3).