top of page

What is the best option for 501c3 for churches?

What is Integrated Auxiliary?

IRS ANNUAL RETURNS

INDIVIDUALS AND CORPORATIONS

NOT FILING IRS 990's FORM PER YEAR IS A FEDERAL CRIME

Under 26 U.S. Code § 7203.Willful failure to file return, supply information, or pay tax $100,000 in the case of a corporation, or imprisoned not more than 1 year, or both, together with the costs of prosecution.

NOT FILING IRS 990's

IRS ANNUAL RETURNS EXCEPTION

CHURCHES AND INTEGRATED AUXILIARY OF THE CHURCH

IRS PUBLICATION 557 EDITION 2018 PAGE 10, STATES:

Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except:

1. A church, an inter church organization of local units of a church, a convention or association of churches,

2. An integrated auxiliary of a church,

SEE BELOW: Federal And State Law(S) Protections for Religious Liberty.

1. LEFT. Church On The Road, Inc (COTR)., Incorporated this organization in 2008 AS A 501(C)(3). This organization was revoked and did not filed as an Integrated Auxiliary of the Church.

2. Most tax-exempt organizations other than churches and certain church-related organizations (Integrated Auxiliary) are required to file an annual information return or notice with the IRS. Organizations that do not file for three consecutive years automatically lose their tax-exempt status. 

NOT FILING IRS 990's

ANNUAL RETURNS EXCEPTION

3. Right. COTR Completed IRS Reinstatement and to back dated to 2008 as an Integrated Auxiliary of The Church, which was granted August 2, 2017.

4. NO IRS 990's REQUIRED and can't be revoked in the future. 

501 (C) (3) REQUESTED

INTEGRATED AUXILIARY STATUS

Above is an Integrated Auxiliary approved January 17, 2017. Internal Revenue states “Treasury regulation 1.6033-2(g)(1)(i) provides that an integrated auxiliary of a church exempt from taxation under section 510(a) of the Internal Revenue Code is not required to file Form 990. The term “integrated auxiliary of a church” is defined in Treasury regulation section 1.6033-2(h). Based on the information you provided in your request, we’ve determined that you meet the requirements for classification as an integrated auxiliary of a church. Therefore, in accordance with Treasury regulation section 1.6033-2(g)(1)(i), you are not required to file Form 990. We’ll update our records accordingly.

OUR CHURCH PERISH BECAUSE LACK OF KNOWLEDGE!!!!

APPLICATION FOR

INTEGRATED AUXILIARY

CLICK HERE TO COMPLETE APPLICATION

NOTE: FEES DO NOT INCLUDES SECRETARY OF STATE FEE OR IRS FEES OF $600.00

**IRS USER FEE MUST BE MADE PAYABLE TO IRS

GOD PUT GOVERNMENT IN THE CHURCH NOT OVER THE CHURCH

1 Corinthians 12:28 And God hath set some in the church, first apostles, secondarily prophets, thirdly teachers, after that miracles, then gifts of healings, helps, governments, diversities of tongues.

AND

GOVERNMENT AGREED

Federal And State Law(S) Protections for Religious Liberty.

U.S. Constitution

First Amendment

The First Amendment guarantees freedoms concerning religion, expression, assembly, and the right to petition. It forbids Congress from both promoting one religion over others and also restricting an individual’s religious practices. It guarantees freedom of expression by prohibiting Congress from restricting the press or the rights of individuals to speak freely. It also guarantees the right of citizens to assemble peaceably and to petition their government.

Alabama Constitution

SECTION 3

Religious freedom.

That no religion shall be established by law; that no preference shall be given by law to any religious sect, society, denomination, or mode of worship; that no one shall be compelled by law to attend any place of worship; nor to pay any tithes, taxes, or other rate for building or repairing any place of worship, or for maintaining any minister or ministry; that no religious test shall be required as a qualification to any office or public trust under this state; and that the civil rights, privileges, and capacities of any citizen shall not be in any manner affected by his religious principle

IRS ANNUAL RETURNS

INDIVIDUALS AND CORPORATIONS

NOT FILING IRS 990's FORM PER YEAR IS A FEDERAL CRIME 

Under 26 U.S. Code § 7203.Willful failure to file return, supply information, or pay tax $100,000 in the case of a corporation, or imprisoned not more than 1 year, or both, together with the costs of prosecution. 

1. IRS Publication, Publication 557 Edition 2018

Churches/ Integrated Auxiliary.

PAGE 67, 501(c)(3) CODE CONSIST OF:

Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations

Activities of nature implied by description of class of organization.

2. PAGE 5.Effective Date of Exemption

A determination letter recognizing exemption is usually effective as of the date of formation of an organization if, the organization submitted the application for recognition of exemption within 27 months from the end of the month in which it was organized and during the period before the date of the determination letter, its purposes and activities were those required by the law. Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized.

3. PAGE 10. Annual Information Returns

Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except:

1. A church, an inter church organization of local units of a church, a convention or association of churches,

2. An integrated auxiliary of a church,

4. PAGE 23. Organizations Not Required To File Form 1023

Some organizations aren't required to file Form 1023 or 1023-EZ. These include:

Churches, inter church organizations of local units of a church, conventions or asso-

ciations of churches, or integrated auxiliaries of a church, such as a men's or

women's organization, religious school, mission society, or youth group. Any organization (other than a private

5. PAGE 28. Churches.

Although a church, its integrated auxiliaries, or a convention or association of churches isn't required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition

6. PAGE 28. Integrated auxiliaries.

 An organization is an integrated auxiliary of a church if all the fol-lowing are true.

1. The organization is described both in sec-tions 501(c)(3) and 509(a)(1),

509(a)(2), or 509(a)(3).

2. It is affiliated with a church or a convention or association of churches.

3. It is internally supported. An organization is internally supported unless both of

the following are true.

a. It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost).

b. It normally gets more than 50% of its support from a combination of govern-mental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that aren't unrela-ted trades or businesses.

FROM: THE ATTORNEY GENERAL

SUBJECT: Federal Law Protections for Religious Liberty.

Principles of Religious Liberty

"MEMORANDUM FOR ALL EXECUTIVE DEPARTMENTS AND AGENCIES

The President has instructed me to issue guidance interpreting religious liberty protections in federal law, as appropriate. Exec. Order No. 13798 § 4, 82 Fed. Reg. 21675 (May 4, 2017). Principles of Religious Liberty Religious liberty is a foundational principle of enduring importance in America, enshrined in our Constitution and other sources of federal law. As James Madison explained in his Memorial and Remonstrance Against Religious Assessments, the free exercise of religion "is in its nature an unalienable right" because the duty owed to one's Creator "is precedent, both in order of time and in degree of obligation, to the claims of Civil Society."1 Religious liberty is not merely a right to personal religious beliefs or even to worship in a sacred place. It also encompasses religious observance and practice. Except in the narrowest circumstances, no one should be forced to choose between living out his or her faith and complying with the law. Therefore, to the greatest extent practicable and permitted by law, religious observance and practice should be reasonably accommodated in all government activity, including employment, contracting, and programming. The following twenty principles should guide administrative agencies and executive departments in carrying out this task. These principles should be understood and interpreted in light of the legal analysis set forth in the appendix to this memorandum.

EXCERPTS:

9. Government may not interfere with the autonomy of a religious organization. Together, the Free Exercise Clause and the Establishment Clause also restrict governmental interference in intra-denominational disputes about doctrine, discipline, or qualifications for ministry or membership. For example, government may not impose its nondiscrimination rules to require Catholic seminaries or Orthodox Jewish yeshivas to accept female priests or rabbis.

10. The Religious Freedom Restoration Act of 1993 prohibits the federal government from substantially burdening any aspect of religious observance or practice, unless imposition of that burden on a particular religious adherent satisfies strict scrutiny.

11. RFRA's protection extends not just to individuals, but also to organizations, associations, and at least some for-profit corporations. RFRA protects the exercise of religion by individuals and by corporations, companies, associations, firms, partnerships, societies, and joint stock companies. For example, the Supreme Court has held that Hobby Lobby, a closely held, for-profit corporation with more than 500 stores and 13,000 employees, is protected by RFRA.

12. RFRA does not permit the federal government to second-guess the reasonableness of a religious belief. RFRA applies to all sincerely held religious beliefs, whether or not central to, or mandated by, a particular religious organization or tradition. Religious adherents will often be required to draw lines in the application of their religious beliefs, and government is not competent to assess the reasonableness of such lines drawn, nor would it be appropriate for government to do so. Thus, for example, a government agency may not second-guess the determination of a factory worker that, consistent with his religious precepts, he can work on a line producing steel that might someday make its way into armaments but cannot work on a line producing the armaments themselves. Nor may the Department of Health and Human Services second-guess the determination of a religious employer that providing contraceptive coverage to its employees would make the employer complicit in wrongdoing in violation of the organization's religious precepts."

bottom of page