Disclaimer Regarding 508(c)(1)(A) Organizations

This website may discuss or reference organizations operating under the Internal Revenue Code Section 508(c)(1)(A). Please note the following regarding this classification:

• Automatic Exemption: Churches, their integrated auxiliaries, and conventions or associations of churches are automatically considered tax-exempt under Section 501(c)(3) of the Internal Revenue Code and are not required to apply for recognition of exemption (e.g., by filing Form 1023) to be treated as tax-exempt by the IRS. This automatic exemption is granted by Section 508(c)(1)(A).

• Reduced IRS Scrutiny: Due to their unique constitutional protections, churches and related religious organizations generally experience reduced direct oversight and audit scrutiny from the IRS compared to other 501(c)(3) organizations. However, they are still subject to certain IRS rules and regulations, including those concerning private inurement and political campaign intervention.

• Freedom of Speech: Organizations operating under 508(c)(1)(A) generally retain broad freedom of speech rights consistent with the First Amendment. However, like all 501(c)(3) organizations, they are absolutely prohibited from intervening in political campaigns on behalf of or in opposition to any candidate for public office.

• Not a Separate Entity Requirement: A 508(c)(1)(A) organization is not required to be a separate legal entity from its associated church. For example, a church itself is considered a 508(c)(1)(A) organization.

• Specific to Churches and Related Entities: The provisions of Section 508(c)(1)(A) are specifically applicable to churches, their integrated auxiliaries, and conventions or associations of churches. This classification does not apply to other types of non-profit organizations.