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The Application Restrictions For all 501(c)(3) Church

 

 

First, the application for 501(c)(3) “church” status is in direct conflict with the Establishment Clause of the First Amendment.  The application requires government to unnecessarily entangle itself with churches in matters of religious speech and religious expression.

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Second, all 501(c)(3) organizations have to pay either a $400 or $850 fee.  This is in direct conflict with the legal definition of “free” in the First Amendment. It makes no difference if it is a tax or processing fee, money required for consideration of an application for a church is not free.

 

Third, all 501(c)(3) applications are reviewed and scrutinized by a government employee.  IRS employees are often motivated, or pressured, to deny and restrict conservative non-profit application approval.

 

Fourth, the criteria for determining if a church qualifies as a 501 (c)(3) is vague and capricious. There is no legal definition for the word “church”. The IRS, however, has developed and publicized their own criteria they consider for evaluating an application for “church” status. In the IRS’s own words, the criteria and requirements vary from application to application. The U.S. Supreme Court has ruled that government rules and laws are void if they are vague.

 

Fifth, all 501(c)(3) organizations, including churches who apply for “church” status with the IRS, application, application supplements, contact information, address, and information of all board members is open to public inspection to any person or organization that requests it, including those who are hostile toward religion.

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