Expert: John Kirk, CPA Date: 8/17/2008 Subject: forming a 501c3
Question I am working with my local church to create a 501c3 organization to provide transitional housing for homeless women and children, affordable housing for community residents, and a training center for students from all over the country to learn and perform urban ministry work. The church has operated an auxiliary emergency shelter for women and children for almost 23 years. We are wanting to create an overall 501c3 organization for the transitional living program, affordable housing program, mission training center, the emergency shelter and the church. Can we legally place the church and the emergency shelter under the umbrella of this new 501c3? I would appreciate any help you could provide.
Answer Your church may already have a tax exemption, if you are a member of a national denomination. In which case you have a blanket exemption from the mother church.
If you are not associated with a national denomination, your church may already have a tax exemption, check with the church secretary.
You need to make sure that the activities you mentioned are covered in the 503(C)(3)application that was filed.
If they are not, make sure you file an amended application to include those activities.
If you can't find your tax letter informing you of the exemption, File an application and expand the purpose of the organization to include these activities.
You can place all of these activities under the same application if the purpose section of the application is broad enough to include them.
