“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.
You have been very helpful to our articulation of these things. Thanks, so much.