Answered>Order 6117

Religious organizations qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, they must meet the following requirements;  

1. Organized and operated exclusively for religious, educational, scientific, or other charitable purposes

2. No substantial part of its activity may be attempting to influence legislation 

3. The organization may not intervene in political campaigns

4. The organization’s purposes and activities may not be illegal or violate fundamental public policy 

All religious non-profits must abide by these rules. 

Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. 

Should religious organizations lose their tax-exempt status by not supporting same-sex marriage? Does not supporting (now legal) same sex marriage constitute as violating fundamental public policy?