501(c)(3) Church Rules

Written by True Tamplin, BSc, CEPF® | Reviewed by Editorial Team

Updated on December 14, 2022

501(c)(3) Rules for Churches

To date, the IRS has only ever revoked the 501(c)(3) status of a single church; the Pierce Creek Church in New York, which in 1992 bought newspaper ads warning voters not to vote for Bill Clinton. Political lobbying is strictly against 501(c)(3) rules. Failure to file an annual return for more than three consecutive years is the most common reason for 501(c)(3) disqualification, however churches are exempt from having to do so.

501(c)(3) Church Rules FAQs

What is a 501(c)(3) organization?

A 501(c)(3) organization is a non-profit organization with tax exempt status that is dedicated to the general well-being of society.

What does it mean for a 501(c)(3)to be tax exempt?

When an organization is approved for tax-exempt status, it means that it is not subject to federal income tax in the way individuals and companies are.

Is a 501(c)(3) organization tax exempt?

A 501(c)(3) organization is tax exempt so long as it remains true to its stated mission and remains compliant with the IRS.

What does 501(c)(3) mean?

501(c)(3) is the internal revenue code (IRC) section for organizations with tax exempt status. 501(c)(3) falls under internal revenue code 501(c).

About the Author

True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True is a Certified Educator in Personal Finance (CEPF®), author of The Handy Financial Ratios Guide, a member of the Society for Advancing Business Editing and Writing, contributes to his financial education site, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website, view his author profile on Amazon, or check out his speaker profile on the CFA Institute website.

Find Advisor Near You