Registering a House Church Yourself in USA
Establishing a NonProfit Organization in your State:
- Check the availability of the church name
- Fill and send application form with fee. You may enter information into the form on computer before save, print, and send it. 3 signatures are needed for Ohio. Enter one or two paragraphs for the purpose of the church. (Please refer to the house church resource links on the Home page.) File also an Articles of Incorporation which is to be asked when you apply for IRS tax exemption.
- Make sure to include the following 2 paragraphs in your Articles of Incorporation.
PURPOSE: The corporation is organized exclusively for religious purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code.
DISSOLUTION CLAUSE: Upon dissolution of the corporation, the Board of Trustees shall, after paying or making provisions, for the payment of all the liabilities of the corporation, dispose of all the assets of the corporation exclusively for the purposes of the corporation in such manner, or to such organization or organizations organized and operated exclusively for charitable or religious purposes as shall at the time qualify as an exempt organization or organizations under Section 501(c)(3) of the Internal Revenue Code of 1986 (or corresponding provision of any future United States Internal Revenue Law), as the Board of Trustees shall determine. Any such assets not so disposed of shall be disposed of by the Court of Common Pleas of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said court shall determine, which are organized and operated exclusively for such purposes.
- If you are applying in NY state as a "church type", a certain number of membership is required. The house church is more fit for "religious organization" definition. However, you can name your organization whatever if it is available.
Applying Federal Tax-Exempt Status:
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Applying EIN online (or by phone 1-800-829-4933). You should choose the "LLC" (Limited Liability Company) as the type of legal structure. Also, choose your purpose is for "Banking purpose". At the end, You should save the certificate pdf file on your computer.
- Application for Recognition of Exemption 501(c)(3) You may enter information on the pdf file then save, print, and send it with fee. There are a lot of questions. You should also prepare a "House Church Constitution", including at least the following sections: name of the church, purpose, mission, activities, meeting place, officers, membership, and dissolution, etc. Refer to the "AboutUs" page of this web site or the resource links on the "Home" page. You should also send along a copy of certification of incorporation from the department of secretary of your state. Plus a copy of the original incorporation application time-stamped by the state. For Ohio, you may download it from the state website about 10 days after you received the certificate. (This is why you need to include the 2 paragraphs listed above.)
- As for a house church, it is easier to apply as a "religious organization" instead of as a "church" type. IRS has specific rules about "church type" such as the group must use a permanent place solely for meeting purpose (e.g., a chruch building). IRS also likes to know whether you have trained ministers and some church members information, etc.
Sharing: It took our group back and forth 5 times with IRS and twice with Ohio State in one year to receive the determination letter from IRS! Thanks the Lord!
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