Procedure to Apply for Inclusion Under the

American Baptist Churches USA 501(c)(3) Group Tax Exemption

 

 

Since 1979, American Baptist Churches USA has served as the umbrella organization for qualifying churches to come under its group tax exemption.  Many American Baptist churches are already included.  A telephone call to 1-800-222-3872, ext. 2466 or ext. 2280 will enable you to know at once.  If your church or other organization is not already exempt, there is a simple procedure as follows:

 

For inclusion under the ABC Group Tax Exemption, the church or organization must be an American Baptist church.  It should request and complete an application (see telephone number above), which includes the following information:

• Full name of the organization.
  
• The organization’s Employer Identification Number (EIN).  If the church does not have an EIN, it must request one from its District Office of the Internal Revenue Service by submitting a completed SS-4 form.  ABCUSA cannot process the application unless the organization has an EIN.
  
• If the church has a tax exemption letter from the IRS stating that it is an organization as described in Section 501(c)(3) of the Internal Revenue Code, it must give the date of the exemption letter and attach a copy of the letter to the questionnaire.  It must also indicate if it is listed in the IRS cumulative list of exempt organizations.
  
• Indicate if the organization ever applied for and was denied exemption from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code; if yes, attach a copy and explain the reason for the denial.
  
• State that the organization does wish to be included under ABC’s Group Tax Exemption.
  
• Sign the application and send it to Julie Thomas, paralegal, for processing:

Julie Thomas

Board of National Ministries

American Baptist Churches USA

P. O. Box 851

Valley Forge, PA   19482-0851

Telephone:  1-800-222-3872, ext. 2466

Fax:        610-768-2052

• The organization will receive a copy of the IRS Ruling Letter, and a letter from the General Secretary or Associate General Secretary/Treasurer of ABCUSA, stating that the organization is exempt.
  
• Auxiliaries must attach a copy of their Bylaws.