What is 508?


A Publication of Separation of Church and State Law Ministry.


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Jerald Finney
Copyright © December 8, 2017


126 United States Code § 508, also referred to as Internal Revenue Code § 508, is a law which was enacted by Congress and signed by the President.

Some churches rely on this law rather than another law, § 501(c)(3) of the Internal Revenue Code, to establish tax exempt status.

§ 508. Special rules with respect to section 501(c)(3) organizations. “(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status. “(c) Exceptions. “(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to— “(A) churches, their integrated auxiliaries, and conventions or associations of churches” (26 U.S.C. § 508). [Emphasis mine.]

508 churches are subject to the same rules which 501c3 churches are subject to.En1 and En2

Click here to go to Old Paths Baptist Church Website.


Endnotes


En1 See Should a Church Be a 508 Church?

En2 See What is 501c3?

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