It is the way that you “act” that qualifies you as a 501(c)3 church. In other words, there is nothing that you can apply for that guarantees you 501(c)3 church status.

So, you can apply for and get one of these “IRS Determination Letters” that you describe in your article. BUT, if you later try to influence legislation, etc., then the government can come in and disavow your tax-exempt claim.

There are only 3 instances in the life of a church where we see the need for this “IRS Determination Letter”.

1) Corporate givers oftentimes ask for it. However, i haven’t seen a corporate gift in the last 3 years.
2) Post office requires it when you apply for a non-profit bulk discount. We don’t do “snail mail” campaigns anymore. Marketing for us is all internet driven.
3) We launch strategic partner churches throughout the country. Occasionally, a public school will require this “IRS letter” as a requirement for them to sub-lease their facility.

So, it’s really only issue #3 that we see the need. And, it’s only then that we apply for the letter. Lastly, we have an association that can immediately issue the letter. If you go directly to the IRS with this application, then it can take up to 6 months to get the approval and you don’t have to pay the $750 fee.