An IRC § 508(c)(1)(A) church is an IRC § 501(c)(3) church. The title makes this clear. The 508(c)(1)(A) church is subject to all the rules and regulations that come with 501(c)(3). She, like 501(c)(3) churches, is a spiritual whore. The only difference is that the 501(c)(3) church applied for tax-exempt status by filing Internal Revenue Form 1023. The 508 church simply claims the status. She does so by giving IRS acknowledgements for tithes, offerings, and gifts to the donors and by abiding by the other 501(c)(3) rules and regulations. A church who claims the status and states that she is not a 501(c)(3) church, but does not abide by all the rules and regulations that come with 501(c)(3) is a hypocrite whether she knows it or not and whether the IRS or other government agency takes action or not. More importantly, her harlotry78gvb grieves her Husband, the Lord Jesus Christ.

The 501(c)(3) status of the 508(c)(1)(A) church is not hidden because it is in clear view. It is stated in the title to IRC § 508(c)(1)(A). The following statement of the law (in relevant part) can be verified by a simple google search using search terms such as “irs code 508.”

Ҥ 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. [Emphasis mine.]
“(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to  “(A) churches, their integrated auxiliaries, and conventions or associations of churches.”[1] [Emphasis in subsection (A) mine.]

To repeat, the title states, “§ 508. Special rules with respect to section 501(c)(3) organizations.” That should end any argument that the 508 church is not a 501(c)(3) church.

The law simply says that 508(c)(1)(A) churches are mandatory exceptions to the requirement for filing for 501(c)(3) status. It says that churches are excepted from filing for 501(c)(3) status in order to claim that status. That status, as has been shown in Chapter 4, comes with rules and regulations.

The Internal Revenue Service correctly understands church 508 status. Revenue Publication 1828 states:
“Tax-Exempt Status
“Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC Section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, the organization must meet the following requirements (covered in greater detail throughout this publication):
“the organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes;

• “net earnings may not inure to the benefit of any private individual or shareholder;
• “no substantial part of its activity may be attempting to influence legislation;
• “the organization may not intervene in political campaigns; and
• “the organization’s purposes and activities may not be illegal or violate fundamental public policy.

“Recognition of Tax-Exempt Status
“Automatic Exemption for Churches
“Churches that meet the requirements of IRC Section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. Although there is no requirement to do so, many churches seek recognition of tax-exempt status from the IRS because this recognition assures church leaders, members and contributors that the church is recognized as exempt and qualifies for related tax benefits. For example, contributors to a church that has been recognized as tax exempt would know that their contributions generally are tax-deductible.” [Bold italicized emphasis added].

“IRS Publication 557, Tax –Exempt Status for Your Organization.” states, in relevant part, on page 24:

“Organizations Not Required to File Form 1023 or Form 1023-EZ “Some organizations aren’t required to file Form 1023 or 1023-EZ. “These include: “Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxilia ries of a church, such as a men’s or women’s organization, religious school, mission society, or youth group.
…
“These organizations are exempt automatically if they meet the requirements of section 501(c)(3). However, such organizations will not appear on the Tax-Exempt Organization Search list of organizations eligible to receive tax-de ductible contributions. These organizations also cannot obtain a written affirmation of their exempt status. To be included in the IRS database of exempt organizations and be eligible to receive a written determination or affirmation of exempt status, these organization must file Form 1023 or 1023-EZ.” [Bold italicized emphasis added].

If a church does not apply for 501(c)(3) tax-exempt status or claim 501(c)(3) tax-exempt status as a 508(c)(1)(A) tax exempt status by complying with the requirements of 501(c)(3); and if she is otherwise organized as a New Testament church, the First Amendment non-taxable status of that church must be honored. A church claims 508(c)(1)(A) status by giving IRS acknowledgements for tithes, offerings, and gifts and by complying with all the other requirements of 501(c)(3).

A pastor or church member who states, “We are a 508 church, not a 501(c)(3) church” does not know what he is talking about. His church has entered into an shameful relationship with the federal government. His church is being untrue to both the Lord Jesus Christ and to her illicit lover.

See Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status (042814) for more detailed information and also links to other related informative articles.