Nature and activities of the ministry. Indicate affiliation with the General Council of the Assemblies of God. Signature of the pastor at the closing of the letter. The main advantage of incorporating is liability protection and tax exemption. A church that chooses to do business as a corporation has protection from liability.
Members are exempt from liability if the leaders or other members engage in any wrongful activity.
In the event of a legal judgment against the church, claims would be paid out of an insurance policy or from assets of the church - but not from assets of the members. If an individual officer or person is guilty of wrongdoing, a lawsuit could be brought against that individual, but the remaining members would be free from liability. The disadvantages of not incorporating are significant. On a practical level, it is difficult to do business without incorporating. Banks are reluctant to open accounts without someone taking ultimate responsibility, which usually means the senior pastor.