Legal Question in Constitutional Law in Indiana
starting a free church
I was wanting to start a free church now that i have been ordained. it is my understanding that a free church is not under any control of the government or the state. i have been told a free church automatically qualifies for tax exempt without having to file anything.
Publication 557:
Some organizations are not required to file Form 1023. These include:
Churches, interchurch organizations of local units of a church. These organizations are exempt automatically if they meet the requirements of section 501(c)(3).
Churches Are �Automatically Tax-Exempt�
According to IRS Code � 508(c)(1)(A):
Special rules with respect to section 501(c)(3) organizations.
(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status.
(c) Exceptions.
(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to�
(A) churches, their integrated auxiliaries, and conventions or associations of churches.
it is my understanding that i can start a free church without having to register with any state or govt. the govt has no control on the church. so can i just build a church without notifing the govt or state? can i collect donations for the church to be built? Thanks rev.
1 Answer from Attorneys
Re: starting a free church
The language you cite deals only with federal taxes, and it does not exempt churces from every type of tax. It certainly does not exempt churches from all laws. Houses of worship are subject to the rule of law just like anyplace else in this country.
If you want to build a church, for example, you will have to meet the same building, fire and safety codes as everybody else. You will have to pay your bills, report your employees' income to the government, and meet a variety of other legal requirements. If you go in believing you need not worry about the law, you will probably have serious legal problems before you know it.
Good luck.