I understand you needing to talk to a lawyer to satify yourself.
In my previous dealings with churches and other orgaizations it has always been my understanding that 501(c)3 was not required for organizations that function as a church. A common test was that if the religious organization meet regularly and performed weddings and burial services and they otherwise functioned as a church it is “a church.”
Here is the relevant IRS code stating that they are exempt.(follow to the last line of the copied text under “Mandatory exceptions”.
§ 508. Special rules with respect to section 501 (c)(3) organizations
(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)—
(1) unless it has given notice to the Secretary in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of such status, or
(2) for any period before the giving of such notice, if such notice is given after the time prescribed by the Secretary by regulations for giving notice under this subsection.
(b) Presumption that organizations are private foundations
Except as provided in subsection (c), any organization (including an organization in existence on October 9, 1969) which is described in section 501 (c)(3) and which does not notify the Secretary, at such time and in such manner as the Secretary may by regulations prescribe, that it is not a private foundation shall be presumed to be a private foundation.
(c) Exceptions
(1) Mandatory exceptions
Subsections (a) and (b) shall not apply to—
(A) churches, their integrated auxiliaries, and conventions or associations of churches,...
http://www.law.cornell.edu/uscode/26/usc_sec_26_00000508——000-.html
Hope this helps.
(1) Mandatory exceptions
Subsections (a) and (b) shall not apply to—
(A) churches, their integrated auxiliaries, and conventions or associations of churches,...
Thus we are to understand that churches are automatically "exempt" from the rules above this section. And this means that a church, without ever filing one piece of paper must be regarded by the IRS as non-taxable.
Is that how you read that?