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It's perfectly possible to apply for incorporation and tax exemption without consulting a lawyer, but it's not the most straightforward process in the world and it would be beneficial to consult a lawyer after preparing the paperwork to the best of your abilities. Always get your work double-checked, but try to save money by doing as much of it as possible yourself. Your church must satisfy the following requirements: 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 and may not intervene in political campaigns. The organization's purposes and activities may not be illegal or violate fundamental public policy. Obtain the documents of incorporation from the Business Bureau in your state. If you've already configured your corporate offices, composed a belief statement, and meet the proper requirements, you're halfway there. Get a few copies of the same documents to practice on. If you mess up, just start over. At the regional IRS office, ask for a formal revue of your documentation and a notice of exemption. As long as you meet the requirements, all churches should automatically qualify for 501 status without more action. It's not necessary to take any extra step to ensure tax exemption. However, many churches take the extra step of IRS recognition to ensure to church leaders, members, and contributors that the church is recognized, exempt, and in good legal stead with the state. This is especially important when a church is just starting out and hoping to promote legitimacy. You can also fill out IRS form 1023, found here: http://www.irs.gov/pub/irs-pdf/f1023.pdf Regardless of whether or not you hire employees, it's important to acquire an EIN from the IRS to allow you to open a church bank account and also to file returns with the IRS. Find this form here: http://www.irs.gov/pub/irs-pdf/fss4.pdf Use your EIN and other documentation to open an account used specifically for the church's funds. To open an account, you'll typically be asked to provide: Proof of your EIN Photo ID, and social security numbers of the principal signers Master list of the church's board of directors and corporate officers

Summary:
Consult a lawyer. Understand the guidelines and rules of tax-exemption and structure your corporation accordingly. Get incorporation documents in your state. Confirm your 501(c)(3) status. Fill out the SS4 form with the IRS to get an Employer Identification Number (EIN). Open a church bank account.