Legal Question in Business Law in New Jersey

Before you apply for your tax exempt status, which is not obligatory for churches, but may be preferable, you will need to create your state chartered non-stock entity. A principal place of business will need to be established at that time. What defines a church is it congregation and people not a particular building. Some churches have no home and hold services in random locations, so I can't see how this on its own would be problematic, but of course you will need to identify some place where you intend to hold services even if that might change otherwise it might be hard to articulate exactly how you plan to operate.

If you would like to discuss further over a free phone consult, feel free to contact me anytime that is convenient.

Our firm is now referred by the American Bar Association (see under the New York section):

http://www.americanbar.org/groups/delivery_legal_services/resources/programs_to_help_those_with_moderate_income.html

Kind regards,

Frank

www.LanternLegal.com

866-871-8655

[email protected]

DISCLAIMER: this is not intended to be specific legal advice and should not be relied upon as such. No attorney-client relationship is formed on the basis of this posting.

I agree with Frank and state that IRS will not delay your qualification since you do not have a property yet.However, there may be a delay since they are short-handed in personnel to handle applications for exemption.

First, your attorney should establish a not-for-profit corporation in NJ. Then, when the appropriate ByLaws and ORganizational Resolutions have been drafted, your tax attorney will help you prepare the 1023. This is quite complex, and the IRS certainly does not rush to approve churches, but not having a church building is not a barrier to obtaining non-profit status. I have had many clients, including churches, that did not have a building and successfully obtained non-profit status with the IRS.

I hope this helps!

Ron Cappuccio