Dear Pastor, Leader, and/or Finance Administrator,
Thank you for your interest and application for 501(c)(3) charitable organization group tax exemption status with LMC.
LMC had hoped that with the work being done by our attorney and congregations that we would be able to submit the full application to the IRS promptly. Unfortunately, we believe that is no longer possible for several reasons.
So where does this news leave us and you as a partner congregation in mission? LMC is looking at the following options:
Churches (including integrated auxiliaries and conventions or associations of churches) that meet the requirements of section 501(c)(3) of the Internal Revenue Code are automatically considered tax-exempt by Act of Congress [See, 26 U.S. Code § 508(c)(1)(a)], and are not required to apply for and obtain recognition of exempt status from the IRS. Donors are allowed to claim a charitable deduction for donations to a church that meets the section 501(c)(3) requirements even though the church has neither sought nor received IRS recognition that it is tax-exempt. In addition, because churches and certain other religious organizations are not required to file an annual return or notice with the IRS, they are not subject to automatic revocation of exemption for failure to file. See Annual Return Filing Exceptions for a complete list of organizations that are not required to file.
We thank you for your patience as we navigate this together. We will keep you updated on what we learn from the IRS. In the meantime, we will hold your application and the information you submitted to us in 2021.
Please feel free to reach out with any questions to email@example.com.
From the Conference Executive Council of LMCJanuary 19, 2024