Becoming a 501(c)3 Corporation



The IRS has issued a letter stating that any Southern Baptist Convention affiliated entity is automatically considered to be a 501(c)3 organization.


Therefore, as soon as the church is listed in the directory of a Southern Baptist entity, it comes under this blanket ruling and is considered by the IRS to be a 501(c)3 organization.


The Director of Missions can help you obtain a copy of this letter if you need one.


The 501c3 letter is all you need for receiving tax deductible donations – which should ALWAYS go into the church checking account and not into the pastor’s personal account.


There is no number associated with this. You will need to give donors a receipt at the end of the year for tax purposes. Some software for churches provide a model for this or a simple self-made spread sheet form can be used. The Director of Missions or the association treasurer can show you a sample year end donor receipt form and the requisite statement that must accompany the year end receipt to donors.