Does a church have to file Form 1023?

Churches are generally treated as tax-exempt without filing Form 1023. Many still file it to receive an IRS determination letter, which banks, donors, and grant makers often ask to see. Other nonprofits generally file Form 1023, or Form 1023-EZ if they are eligible. Eligibility depends on the situation. Filing does not guarantee approval.

Should we be a religious corporation or a public benefit corporation?

A church or ministry usually considers a California Nonprofit Religious Corporation. Another charity often considers a Nonprofit Public Benefit Corporation. We explain the difference from the facts you give us. For a complex legal choice, please consult an attorney.

Do churches register with the Attorney General?

Religious corporations are generally exempt from the Registry of Charitable Trusts. Public benefit corporations generally file the initial registration, Form CT-1. We prepare the form when it applies. We do not decide your exemption.

How long does church incorporation take?

The Secretary of State queue often runs from a few business days to a few weeks, and it can be longer. If you file for an IRS determination letter, that review often takes several months and can take longer. We do not control those times, and we do not guarantee a result.

Can you walk a Hispanic congregation through this in Spanish?

Yes. Isaiah Leiva meets in English or Spanish. Many of the churches we sit with are evangelical congregations that prefer Spanish. The government forms themselves are often in English. We explain them before you sign.

Do you guarantee 501(c)(3) status or a property-tax exemption?

No. We prepare and file forms from the information you provide. The IRS, the Franchise Tax Board, the Attorney General, the Secretary of State, and the county assessor make their own decisions. A county religious or welfare exemption is separate from income-tax exemption.

Churches, ministries, and nonprofits

Starting or legalizing a church

We help evangelical Christian churches and ministries, and other charitable nonprofits, prepare California formation papers and the exemption filings that follow. Meet Isaiah Leiva in San Pablo or Concord, or work remotely across the state. An agency decision is not guaranteed.

Book with Isaiah

What's included

What we handle as part of this service.

Preparing and filing California formation paperwork
Bylaws prep, including a statement of faith and how the pastor and board govern
EIN application
Exemption applications when you choose to file them
Bookkeeping for tithes, offerings, and donor receipts
Payroll for staff and a general look at a pastor's housing allowance
Annual filings such as the Statement of Information and state forms that apply
Meetings in English or Spanish, in Concord, San Pablo, or remote across California

Who it's for

If this sounds like you, we're a good fit.

Evangelical Christian churches ready to incorporate
Ministries that want a California religious corporation
Hispanic congregations that prefer Spanish
Other charitable nonprofits that are not churches

Documents you'll need

Bring (or upload) these so we can get started quickly.

Not sure? We share a tailored checklist after the consultation.

Proposed name of the church or ministry
Statement of faith or purpose, and how you want the pastor and board to govern
Names and addresses of the initial board
California street address for the organization
Identification for the person who will apply for the EIN
A short description of worship, ministry, and any other activities
Giving records, if the congregation is already receiving tithes or offerings

Our process

How we work with every client.

Meet with Isaiah
Tell us whether this is a church, a ministry, or another nonprofit, and what papers you already have.
Prepare the papers
We draft from your facts: articles, bylaws, minutes, and the applications you decide to file.
File and follow
We file what you approve. Agency timing varies, and approval is not guaranteed.

Frequently asked questions

Common questions we hear about this service.

Churches are generally treated as tax-exempt without filing Form 1023. Many still file it to receive an IRS determination letter, which banks, donors, and grant makers often ask to see. Other nonprofits generally file Form 1023, or Form 1023-EZ if they are eligible. Eligibility depends on the situation. Filing does not guarantee approval.

Churches and ministries

How a church is organized in California

This is the path most evangelical Christian churches and ministries use, and it also fits other charitable nonprofits. It is a general description. Each case depends on the facts you provide. We do not guarantee approval.

A pastor and a small church board meeting around a table

1. Choose the structure
A church or ministry usually looks at a California Nonprofit Religious Corporation. Another charity often looks at a Nonprofit Public Benefit Corporation. We walk through the difference. A complex legal choice belongs with an attorney.
2. Articles of Incorporation
We prepare the articles from the facts you provide and file them with the California Secretary of State.
3. Bylaws
Bylaws can include a statement of faith or doctrine and how the pastor and the board govern. You review them before anything is adopted.
4. First board meeting
The first minutes record the directors, the bylaws, and who may open a bank account.
5. EIN
We prepare the employer identification number application for the organization.
6. Federal exemption
Churches are generally treated as tax-exempt without filing Form 1023. Many still file Form 1023 for an IRS determination letter that banks, donors, and grant makers ask for. Other nonprofits file Form 1023, or Form 1023-EZ if they are eligible. Eligibility depends on the situation. Filing is not an approval.
7. California FTB
When a state exemption application is needed, we prepare Form 3500 or Form 3500A from your records.
8. Attorney General
Religious corporations are generally exempt from the Registry of Charitable Trusts. Public benefit corporations generally register with Form CT-1. We prepare that registration when it applies.
9. Statement of Information
We prepare the Secretary of State Statement of Information, Form SI-100.
10. Property tax, in general
A county religious or welfare exemption is requested from the county assessor. It is separate from income-tax exemption. The assessor decides. We explain the general idea and do not guarantee the exemption.

After formation

Statement of Information on the Secretary of State cycle
California Form 199 or 199N where it is required
IRS Form 990 series: churches are generally exempt from filing
Payroll for staff
A general review of a pastor's housing allowance and clergy tax records. This is not a promised tax result
Bookkeeping for tithes, offerings, and donor receipts

Timing varies. The Secretary of State queue is often a few days to a few weeks. An IRS letter, if you ask for one, often takes several months and can take longer. We do not control the agencies.

Your specialist

Isaiah Leiva

I'm the founder and CEO. A specialty of mine is incorporating churches and ministries.

Book with Isaiah See specialists

We prepare and file forms. For complex legal matters, consult an attorney. In-person appointments are in Concord and San Pablo. The same work is available remotely across California, in English or Spanish.

Ready when you are

Ready to get organized? Book an appointment today.

Pick a time that works for you — in person at San Pablo or Concord, or fully remote.

Book an Appointment 510-778-1579

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