This process is two fold in that materials have to
be filed with the Internal Revenue Service in addition to the State
(New Jersey in this particular instance.) Churches are automatically tax
exempt but in order to qualify for Sales Tax Exemption and to allow for members
to deduct their contibutions, the 501(c)3 application process should be
executed.
This information is provided as a point of reference and is not intended to provide parties with legal information. It is imperative that parties utilizing this information make sure that they are in complaince with applicable federal and/or state mandates with respect to the filing of an application for 501(c)3 status.
Do you meet the qualifications to file as a
501(c)3 Tax Exempt Organization?
http://www.irs.treas.gov/prod/forms_pubs/pubs/p55703in.htm
The sequence of events with respect to your filing:
1. File Public Records Form with Commercial
Recordings with the State of New Jersey, Pages 21 and 22 of the NJ-REG (see
NJ Business Gateway Services)
2. Application for Employer
Identification Number (SS-4)
After completion, you may telephone
the IRS at the number provided. They will immediately assign you an
Employer Identification Number and ask you to fax or mail the completed
form. (see Federal Forms)
3. Form 8718, User Fee
for Exempt Organization Determination Letter Request (see Federal
Forms)
4. Exempt Application, Form 1023, including Projected Budget, By-Laws and
Constitution (see Federal Forms)
5. File REG Form 1E,
Application for Exempt Organization Permit
(see NJ
Business Gateway Services)
5. File NJ-REG FORM, Pages 15,
16 and 17 (see NJ Business
Gateway Services)
Federal Publications
http://www.irs.gov/forms_pubs/pubs.html
Federal Forms
http://www.irs.gov/forms_pubs/forms.html
Types of Exempt Organizations
http://www.irs.gov/forms_pubs/forms.html
Religious Organizations
http://www.irs.gov/bus_info/eo/char-orgs.html
http://www.irs.gov/bus_info/eo/eo-appl.html
Application for Employer Identification
Number
http://www.irs.gov/cgi/search
New Jersey Business Gateway
Services
http://www.state.nj.us/njbgs/
http://www.state.nj.us/njbgs/bgsclientreg.htm
Annual Filing Requirement
http://www.irs.ustreas.gov/prod/bus_info/eo/file-req.html
IRS Customer Service for Tax Exempt Organizations
http://www.irs.ustreas.gov/prod/bus_info/eo/eo-custsrv.html
IRS Continuing Education for the Tax
Exempt Professional
http://www.irs.ustreas.gov/plain/bus_info/eo/cpe.html
Frequently Asked Questions regarding Tax Exempt Organizations
http://www.irs.ustreas.gov/plain/bus_info/eo/eo-faqs.html
The Tax Exempt Organizations Page
http://www.law.onu.edu/faculty/haight/exempt_orgs.html
Suggested Reading List
http://www.omega23.com/Reference/k24k10_tax_exempt_law.html
http://www.proedsvc.com/0225d.htm
Points of Reference:
http://www.nonprofits.org
http://www.icnl.org
http://www.allexperts.com
http://www.ncnb.org
http://www.charitiestoday.com
http://www.payroll-taxes.com
http://www.propub.com
http://www.americanpayroll.org/ppls.html
http://www.quickbooks.com
http://gilbert.org
http://www.servantkeeper.com
http://www.brotherskeeper.com
http://www.nonprofit.gov
http://www.not-for-profit.org
http://www.supportcenter.org
http://www.njnonprofits.org
http://www.njnahro.com
http://www.nptimes.com
http://www.taxexemptlaw.com
http://www.state.nj.us/dca/programsbook/dcs.htm
http://www.nhi.org
http://www.nlihc.org
http://www.tenant.net