I.R.S. Information

For a church which is considering leaving COGIC the only way to safely exit with your property both real and personal, is with the permission of the General Assembly.  It will not be necessary to obtain 501 (C) 3 exemption for the church.   Read the PDF documents below which were obtained from the IRS website.

In its publication 1828,   the I. R. S. states a “Church” does not need a 501 (C) 3 number to be tax exempt if they meet the requirements to have a 501 (C) 3.  If the word “Church” is in your name, and it is a recognized organization, it is not required.  This is found in the I.R.S. Publication 1828 , page 3 of the publication, Recognition of Tax Exempt Status, Automatic Tax Exemption for Churches.

I.R.S. publication on contributions I.R.S. Publication 526

On page 24  of this publication, I.R.S. Publication 557 , under the heading; Organizations Not Required to File Form 1023 which is the application for a 501(C) 3 exemption.

7 Responses to I.R.S. Information

  1. admin says:

    Yes, the way the current Constitution is written, the National Church would claim ownership. The current trust clause gives them an implied trust which when you get past all the legal talk, means they own it. They would not come after it while you, the Pastor, is living. The bishop could appoint someone even over the objections of the local people. Bishop Wells has done this in Muncie, Indiana. Read Who Owns The Church

  2. Mike says:

    What is a trust clause? How would I find that info?

    • admin says:

      The best definition is found in Black’s Law Dictionary;
      1. An equitable or beneficial right or title to land or other property, held for the beneficiary by another person, in whom resides the legal title or ownership, recognized and enforced by courts of chancery. See Goodwin v. McMinn, 193 Pa. 046, 44 Atl. 1094, 74 Am. St. Rep. 703; Beers v. Lyon, 21 Conn. 613; Seymour v. Freer, 8 Wall. 202, 19 L. Ed. 300. An obligation arising out of a confidence reposed in the trustee or representative, who has the legal title to property conveyed to him, that he will faithfully apply the property according to the confidence reposed, or, in other words, according to the wishes of the grantor of the trust. 4 Kent Comm. 304; Willis, Trustees, 2; Beers v. Lyon, 21 Conn. 613; Thornburg v. Buck, 13 Ind. App. 446, 41 N. E. 85. An equitable obligation, either express or Implied, resting upon a person by reason of a confidence reposed in him, to apply or deal with the property for the benefit of some other person, or for the benefit of himself and another or others, according to such confidence. McCreary v. Gewinner, 103 Ga. 528, 29 S. E. 9G0. A holding of property subject to a duty of employing it or applying its proceeds ac- cording to directions given by the person from whom it was derived. Munroe v. Crouse. 59 Hun. 248, 12 N. Y. Supp. 815.

      Law Dictionary: http://thelawdictionary.org/trust/#ixzz2rGclqEz3

      What the Trust means is, although your name is on the deed, you give the beneficiary (The National Church) an equitable interest (equity) in your church. The beneficiary should be “the local church congregation” this would protect the people without giving it to the National.
      There is more to it but I wanted to be brief.
      Currently it does not matter if the “Trust Clause” is on you deed or not, when you joined COGIC and you have a certificate and you pay your reports etc, the Trust Clause is in effect.
      It is the character of your Bishop that determines if you have a legal fight.

  3. Mary Darby says:

    In January 1969 Letter of Determination for Church of God in Christ, Inc Rescue Temple assigned EIN 23-7002419 group exemption for 501(c)3 purposes. I knew nothing about the Letter of Determination c/o Mary Darby until 2022 and COGIC, INC being a charitable organization. Please explain the national church’s use of EIN, why is it connected to my personal social security number, and any bank accounts open with that number

  4. Brad Martin says:

    Is there a group letter ruling for COGIC that covers affiliated churches? Thank you

    • Sentinel says:

      Not sure what you mean by a group letter. COGIC, Inc. has a 501(c)3 number that unincorporated churches can use as required. However check with the laws of your state to ensure you comply with state law.

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