IRS 501(c)3 Group Exemption

501c3-Seal1Why a Group Exemption?

Many churches associated with CBAmerica through one of the regions are covered under CBAmerica’s 501(c)3 group exemption #1719.  This is a savings of both time, expense and interference from the government to the churches maintaining their coverage under the CBAmerica group exemption.

According to the IRS, Churches are tax exempt and the contributions made to churches are valid as tax-exempt contributions  by the very nature that they are churches, but oftentimes State governments, banks and other entities request confirmation of a church’s current 501(c)3 status.

You are covered under CBAmerica’s group ruling unless:

  • Your church has obtained their own 501(c)3 ruling from the IRS.
  • You are covered under a regional group ruling (contact your regional office to determine if they have a group exemption that covers your church).

How Do I Obtain Confirmation of Our Church’s 501(c)3 Status?

According to IRS publication 4573 group exemption, CBAmerica “is not required to file annual updates notifying the IRS of changes in the composition of the group.” It is the central organization’s (in this case CBAmerica’s) responsibility to maintain the list of churches (or in IRS language, subordinates) covered under our group .  Your church (a subordinate under CBAmerica’s group exemption) can verify that it is a subordinate under a group exemption ruling “by contacting the central organization directly.”  In order for us to maintain an accurate database we need certain information which includes the church’s legally Incorporated Name, Address and Employer Identification Number (EIN).

If you would like a letter from our office, with the supporting documentation of your exemption under our group ruling for the current year, please complete the following form giving us the needed information.  We will then send you the documentation regarding your church’s exempt status under our group ruling.

FORM TO REQUEST CONFIRMATION OF COVERAGE UNDER CBAmerica’s GROUP RULING