Our 501c3 Status

Mission Bible Church is technically not a 501(c)(3) tax exempt ministry.  It is easy (and tempting) to do get such a certificate from the IRS, but we refuse.  Why?  501(c)(3) organizations must comply with onerous Federal reporting and filing rules and must also conform to “fundamental public policy” when speaking about hot social issues such as homosexuality, abortion, and bestiality. (Refer to the landmark Supreme Court case Bob Jones University v. United States (1983).) You can't address the political arena without risking someone taking away your 501(c)(3) status, and usually at a time when the organization is strapped for cash.  Since the word of God is not bound (2Timothy 2:9), we will not unnecessarily bind it either.

The IRS has specific rules for churches and their tax-exempt status. Churches, along with certain other religious organizations, are automatically considered tax-exempt under section 501(c)(3) of the Internal Revenue Code.  This means we are not required to file Form 1023, Application for Recognition of Exemption, to obtain 501(c)(3) status.  Churches enjoy a constitutional amendment which pre-dates the IRS; thus, the IRS has no power to “grant” any such status but instead must recognize it.

More detailed explanations are available on the IRS website. A key resource is Publication 1828, "Tax Guide for Churches and Religious Organizations." This publication provides a comprehensive overview of the unique tax laws that apply to churches, including the fact that they are not required to file for 501(c)(3) status. In July 2025, the IRS advanced a narrow exception to political campaign contributions when the topic arises during the course of preaching.

This page on the IRS website titled "Organizations not required to file Form 1023" explicitly lists churches as an exception.  The page states: "Churches, including synagogues, temples, and mosques are not required to file for recognition of exemption under Internal Revenue Code section 501(c)(3)."

Though we are automatically tax-exempt and not required to file for 501(c)(3) status, we still operate within the requirements for a 501(c)(3) organization.