The Good Church and Religious Organization
Some recent discussion has stirred up an interesting mental model. I have known for quite some time that Title 26 USC 501(C)(3) excludes churches as disqualified organizations found in 170. This makes sense for several reasons but one based in faith is that the Fed furnishes elastic currency and that is an abomination, so the sons of God would be excluded from participation by some kind of mechanism of law.
Quote:
(5) Disqualified organizations
For purposes of paragraph 501(C)(3) an organization is a disqualified organization if it is?
(A) described in section 170 (b)(1)(A)(i) (relating to churches),
and,
Quote:
?170(b) Percentage limitations
(1) Individuals
In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagraphs.
(A) General rule
Any charitable contribution to?
(i) a church or a convention or association of churches,
I thought that was revealing in itself and was happy with that for quite a few years. If you go to church at a registered 501(C)(3) church you are not attending a church at all! You are attending a Religious Organization on the same standing as say, the Olympic Committee or any other non-profit organizations out there. Churches are disqualified organizations.
I just figured let the attorneys judge the people; God knows hearts. So there must be some kind of church (ecclesia) in there somewhere.
Then an engineering-type familiar with trust law brought this diagram to my attention.
I believe the author presents this with a warning, the possibility that if you try presenting this to the IRS then you have missed the point altogether and are heading into some real big problems. I agree.
In comes 508. But first I want to inform you that the above diagram is best described as a corporation sole and has sanction for existence somewhere in your state's statutes.
Primarily notice:
Quote:
508(a) New organizations must notify Secretary that they are applying for recognition of section 501(c)(3) status
Except as provided in subsection (c), an organization organized after October 9, 1969, shall not be treated as an organization described in section 501 (c)(3)?
The Treasury/IRS will make a fundamental presumption that if you tell them you are a ?508 organization that you wish to apply for ?501(C)(3) status and want to be considered waiting. Take a look though at (c)(1):
Quote:
508(c) Exceptions
(1) Mandatory exceptions
Subsections (a) and (b) shall not apply to?
(A) churches, their integrated auxiliaries, and conventions or associations of churches, or
For discussion sake, I present the above saying that a true ecclesia under God, the church, might or might not convene according to statute as a corporation sole, but will not report to the IRS at all as it is already covered outside the Fed's scope and perview under Mandatory Exceptions to reporting requirements.
