(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?
“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. “
That is my understanding of it. I know in years past as the trustee of a church before 501(c)(3) became popular we did not file any paper work. Then bouncing back and forth between churches and non-profits I was able to visit with an accountant with a IRS background who also specialized in 501(c)(3). He had the same interpretation that “churches need not apply.”
Please do your own research. I just hope I can point people in the right direction.