GET YOUR 501 (c)(3)

And this applies anywhere in the U.S.A.!

More recently, corrupt groups and even cults have taken advantage of these laws for their own selfish gain. They seek to circumvent the intent of the IRS rules, just as they do to the plain and clear meaning of the Scriptures. And due to religious scandals and pressures from atheists, humanists, and other ungodly people, the IRS has been steadily making it harder for Christian ministers to get through all of the hurdles to receive approval as a tax-exempt organization.

But thank God, there is a way for the smallest ministry to enjoy all of the same rights and privileges as any other tax-exempt religious group, and still retain complete liberty to follow the direction of the Holy Spirit, without bondage to traditions, or obligations to human supervision.

The Full Gospel of Christ Fellowship, Inc., has been set up to help beginning ministries organize and become recognized by the IRS as tax-exempt. By affiliating your church or evangelistic work with the FGCFI, we can save sincere pastors and evangelists a great deal of work, time, and money.

1. TIME: if everything goes well, it can easily take well over a year.

2. WORK: Many hours of telephone calls, "leg work," reading, learning, thinking, planning, writing, typing, mailing, and praying. For instance, the IRS package #1023 Application for Recognition of Exemption has eighty 8 1/2" x 11" pages. The IRS themselves estimate that studying the instructions alone requires about five hours. Then they estimate the filling out of the forms at about 9 1/2 hours, and 54 hours to prepare your records. But that's only if you have a high legal aptitude, and a lot of experience. Of course, it you have any questions you can always refer to form #557 (43 more pages of fine print legal language), or to form #578, or form #598, etc.

3. MONEY: If you wish to incorporate under your state, you may need a lawyer, but they will usually charge you from $500 to $2,000. Most states require a fee of about $75.00 to grant you a charter, and an additional fee every year to stay current.

So all of this could easily run you more than $2,000.

The dictionary defines a denomination as "an organization; the units of some system; a certain class of things; a particular religious body," and as far as the IRS is concerned, the FGCFI is on the same legal level as any denomination, but we reject that term because Jesus specifically forbid the ecclesiastical hierarchy system among his disciples (Mark 10:42, 43). And Paul condemned the development of party spirits among believer, as contrary to the unity of the Church (1 Corinthians 1:10-13 and 1 Corinthians 3:3-9).

We are not trying to build our own dictatorial empire, but only up-build God's Great Eternal Kingdom.

If you are already set up and established as a big success, then you probably don't need our help; but if you're still trying to make it, the FGCFI Umbrella Plan is probably just what you've been looking for.

It's also very encouraging to know that you're not battling the World and the devil all alone, and that there is someone on earth who understands exactly what you're doing, cares whether you're successful or not, and is interested in promoting your ministry, standing with you in prayer and faith, and is always ready to counsel you with any spiritual problems or legal questions that you may encounter.

1. If your ministry has the legal right to write income tax deductible receipts, it encourages larger contributions and more offerings, by providing your supporters with legitimate tax relief. And of course, the more your givers deduct from their taxes, the more they have to give to God.

2. If some business donates any property, equipment, or other supplies to your ministry, you could write them a legal, income tax deductible receipt for the highest market value thereof. This can develop into a mutually happy relationship that is repeated annually.

3. Do you ever give food baskets to the poor, or provide boxes of groceries to needy families? Well, if you become an FGCFI affiliate, you can get all kinds of groceries from the Food Bank in your area for free or just pennies per pound. They collect millions of pounds of food annually for redistribution, and this is a great way to demonstrate the love of God to your constituents. You can load your truck down and fill up your backseat with beef, pork, chicken, fish, butter, bread, cheese, milk, all kinds of canned goods, cereal, sugar, flour, cooking oil, coffee, and more, every week. This adds up to a lot, year after year, and remember the principle given in Deuteronomy 25:4

4. You will never have to pay any Federal (and depending upon your state, State and local) taxes on any property, including real estate, as long as it is owned by your organization. Motor vehicles are usually an exemption, and of course, as a private citizen, you must pay taxes on your own personal income.

5. Whenever you purchase anything for your ministry, you will be exempt from paying Sales Tax on most things (again this depends upon your State). Since the laws on this will vary from state to state, you can obtain information from your state sales tax agency.

6. Do you ever mail out revival brochures, a periodical newsletter, or other Christian literature? Well, as our affiliate you are eligible to apply to your main post office for a "Bulk Mailing Permit" and save 2/3 of the cost of postage. There is an annual fee to the post office. You will have to sort and bundle it according to zip codes, and there is a minimum of 200 pieces each mailing.

7. Without proper documentation, some backs won’t even accept a religious checking account. But with written proof of your organization's status, you may be exempt from normal service charges. In some banks, this would be known as a business checking account for a nonprofit organization.

The IRS uses such terminology as the "subordinate organization" is to be "under the supervision and control" of the "parent organization." But we don't like such implications. Jesus said, "Henceforth I call you not servants...but I have called you friends..." (John 15:15). And He said, "...all ye are brethren" (Matthew 23:8).

We consider our credentialed ministers as teammates united in Christ; our affiliate organizations as units of FGCFI; your ministry as part of our outreach, and you as our representative.

The Full Gospel of Christ Fellowship, Inc., is an organization of organizations, but claims no ecclesiastical authority over its affiliates. Worldly organizations assume the form of a pyramid of power, and each officer makes much of their own position in the chain of command. But Jesus plainly said this kind of authority system shall not be among us (Matthew 20:25-27 and Luke 22:25, 26).

The FGCFI has no intentions of ever exercising any attributes of religious authority over any affiliated Church or Christian ministry, so as to undermine the freedom of God's servants to carry out their work, activities, and programs as they feel led by God. Rather, we are dedicated to upholding the uncompromised sovereignty of our Affiliate Organizations. We dare not interfere in the affairs of our Churches, or dictate to our evangelists.

The Principle Office of the FGCFI simply serves as a tax-exempt Umbrella, a central point of reference for spiritual unity and legal identity, and offers information, encouragement, and counsel to those who want it.

We are devoted to fostering love and unity among God-called pastors and evangelists everywhere.

We are not legalistic in spirit and prescribe only minimally to the regulations as required by the IRS to preserve financial integrity and responsibility, such as the proper keeping of records. All funds and properties of each Affiliate Organization belong solely to that ministry, and likewise the FGCFI has no liability for any indebtedness of any of our Affiliates. All of FGCFI's own officers, credentialed ministers, and Affiliated Organizations, are morally responsible and financially accountable to God, this central organization, and to the IRS. We are pledged to be true to God, the Body of Christ, and the laws of the land. We tolerate no fraud in funds or discrepancies in handling money, and any intentional instances thereof shall meet with swift correctional action.

• We do require all affiliates to generally agree with our simple, fundamental doctrinal statement, to be governed by our organizational by-laws, and to conduct their own ministries according to the regulations of the IRS Code 501(c)3, and of course, to live by the Bible.

• We will need you to fill out an identifying questionnaire about yourself and your work for the Lord. This information will be held in strict confidence.

• You will not need an attorney. If you already have incorporation papers for your organization you will need to send us copies of them, your Articles of Organization (Constitution and By-Laws), and any other legal documentation that you may have. If you do not have any enabling instrument or organizational documents, we can supply you with a "generic" set, and all you will have to do is fill in the blank or completely retype them as you see fit.

• You must have a Board of Directors or a Council of Elders. The minimum is 3 and the maximum is 9. They must be 21 years old or more, and citizens of the U.S.A. You should select very congenial people who share your same beliefs and ministerial vision, to be on your Board of Directors.

• You must have at least one organizational business meeting per year, and take minutes of it.

• We will send you a blank form of a Resolution authorizing FGCFI to include you in our Group Ruling. You will need to fill it out, sign it, have it notarized, and then send it back to us.

• Compose a brief narrative description of the nature and activities of your religious work and send it to us.

• You must prepare a past, present, and/or proposed budget of the income and expenditures of your organization. We will send you several examples of organizational budgets so you can get an idea of what is expected.

• Start keeping a record of all tax receipted contributions in a book. You will need to compile an annual financial report and furnish a summary thereof to the FGCFI, which we must file. It will also be kept strictly confidential.

• You must keep us informed of any changes in your name, address, and activities. We must hear from you at least once a year.

FGCFI charges a fee to compensate for our constant ongoing administration and office work of record filing, producing forms, typing, printing, postage, handling, equipment upkeep, supplies, utilities, etc.

We would also like to raise additional revenues to continue to reach out to more ministers just like you, to help them, and to even upgrade our ability to better serve everyone.

So if your organization has paid any income tax during that period, you may file for a refund.

Our Affiliates are required to file a form W-2, Wage and Tax Statement for Employees, if the organization pays as much as a $100 salary annually to them. If you elect to do so, your organization may file form #8274 for exemption from Employers Social Security taxes, if you file before the first date on which a quarterly employment Social Security tax payment would be due. But you must state that you are opposed to it purely upon religious grounds.