Yes, by now you are realizing that form 1023 is a long one.  Here are links to the first two posts for your convenience.

501c3 part 1

501c3 part 2

Here we go with round 3.

***Disclaimer: I’m not a lawyer.  This post doesn’t constitute legal advice our counsel.  I’m simply sharing with you my past experience.  It is always advisable to consult a lawyer when working on legal paperwork for a church.

Part 6 Question 2

Keep in mind that the IRS has not written this application with only the church in mind.  So you kind of have to figure out how the question applies to the church.  It is likely that you will have a benevolence or community service ministry of some sort where you are providing goods to the community.  However, unless you will only target a certain group of people or individuals you answer no.  I really can’t think of a situation where a church would answer yes here.

Part 6 Question 3

I answer no for this question.  They are wanting to know if there is any conflict of interest.  In other words, are you giving away money or goods to someone you are related to either by blood or business.  Since I am not specifically planning to do that, I answer no.

Part 8 Question 4

If you are a church plant, you are likely answering yes to this question.  Most plants will fundraise.  I answer b and c “no”. For d, I explain that as a church we will teach the biblical principles of tithing and giving.  I also state that we will hold an offering each Sunday as a part of the worship service, but that congregants are not required to give in order to participate.  I then explain that during the first three years the staff of the church will conduct limited fundraising based around personal connections with individuals, churches and church planting organizations.  I have never provided a list of states where fundraising is conducted.  For e, I answer “no”.

Part 8 Question 11

You will want to answer this question as “yes”.  On the continuation sheet, I explain that we will accept these types of donations as long as there are no conditions imposed by the donor.

Next time:  Part 9 Financial Data.