Petition to Dissolve the Corporate Charter and

Revoke Section 501 (c)(3) Status

To the Board of ___________________________ Church, Inc.

GREETINGS TO WHOM THESE PRESENTS MAY COME.

By my signature below, I certify that I have read and understand the pertinent parts of Title 26, United States Code, Section 501 (c)(3) and IRS Form 1023, that pertain to churches.

WHEREAS,  there is no law making it mandatory for a body of believers in Jesus Christ to exist as a legal fiction nonprofit corporation thereby replacing the authority of Jesus Christ as the head of the church with the statutory authority of the state, and

WHEREAS,  churches have always been not only tax exempt but immune from taxation and contributions have always been tax deductible on Form 1040's of those who are liable to file such form; this being automatic without the church applying for Section 501 (c)(3) tax exempt status, and

WHEREAS,  it is self-evident that church directors/officers were misled by, albeit, well-meaning Professional advisors, by withholding material facts, the effects of such uninformed decisions having devastating unintended consequences on this body of Believers and their children, and

WHEREAS,  by dissolving the corporate charter of this Church and revoking Section 501 (c)(3) status should have no adverse change in this Church's finances, there is no valid reason for maintaining such status quo, and

WHEREAS, it is necessary to carry forward these actions timely, to reclaim and restore this Church to its once pristine status under the sole Sovereign authority of Jesus Christ, and to preach and teach the whole counsel of God's Word.

NOW THEREFORE, I strongly urge the Board to dissolve the corporate existence of this Church by written resolution and revoke the Section 501 (c)(3) status attached thereto; with  proper Notices to appropriate officials to follow.

_______________________________     ___________________________

Printed Name

Dated: ___________________________

Circle One: Pastor – Elder – Deacon – Member

Source:  http://www4.law.cornell.edu/uscode/26/501.html  [07-23-2004]

Title 26 United States Code, Subtitle A, Chapter 1, Subchapter F, Part 1, Section 501.

Sec. 501. – Exemption from tax on corporations, certain trusts, etc.

(a)  Exemption from taxation

An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.

(b)  Tax on unrelated business income and certain other activities

An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.

(c)  List of exempt organizations

The following organizations are referred to in subsection (a):

(1)  [omitted]

(2)  [omitted]

(3)  Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or education purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.  [Note: underlined terms are not defined. DLW]

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Department of the Treasury

Internal Revenue Service

Instructions for Form 1023  (Revised September 1998)

Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

General Instructions

Section references are to the Internal Revenue Code unless otherwise noted.

User Fee.-  Submit with the Form 1023 application for a determination letter, a Form 8718, User Fee for Exempt Organization Determination Letter Request, and the user fee called for in the Form 8718.  You may obtain Form 8718, and additional forms and publications, through your local IRS office or by calling 1-800-829-3676 (1-800-TAX-FORM). User fees are subject to change on an annual basis. Therefore, be sure that you use the most current Form 8718.

Helpful information.- For additional information, see:

·Pub.  557,  Tax-Exempt Status for Your Organization

·Pub.  558,  Tax on Unrelated Business Income of Exempt Organizations

·Pub. 578,  Tax information for Private Foundations and Foundation Managers

·Internet site,  www.irs.ustreas.gov/bus_info/eo/

Purpose of Form

1.  Completed Form 1023 required for section 501(c)(3) exemption.- Unless it meets one of the exceptions in 2 below, any organization formed after October 9, 1969, must file a Form 1023 to qualify as a section 501 (c)(3) organization.

The IRS determines if an organization is a private foundation from the information entered on a Form 1023.

2.  Organizations not required to file Form 1023.-  The following types of organizations may be considered tax-exempt under section 501 (c)(3) even if they do not file Form 1023:

1.  Churches

2.  Integrated auxiliaries of churches, and conventions or associations of churches

    Even if the above organizations are not required to file Form 1023 to be tax-exempt, these organizations may choose to file Form 1023 in order to receive a determination letter that recognizes their section 501(c)(3) status.

What To File

All applicants must complete pages 1 through 9 of Form 1023.  These organizations must also complete the schedules or form indicated:

1.  Churches ........................... Schedule A

[2. through 9. omitted]

Schedule A Instructions

Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from Federal income tax or to receive tax-deductible contributions, such an organization may find it advantageous to obtain recognition of exemption.  In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order or religious organization that is an integral part of a church, and that it is carrying out the functions of a church.

In determining whether an admittedly religious organization is also a church, the IRS does not accept any and every assertion that such an organization is a church.  Because beliefs and practices vary so widely, there is no single definition of the word "church" for tax purposes.  The IRS considers the facts and circumstances of each organization applying for church status.

The IRS maintains two basic guidelines in determining that an organization meets the religious purposes test:

    1.  That the particular religious beliefs of the organization are truly and sincerely held, and

    2.  That the practices and rituals associated with the organization's religious beliefs or creed are not illegal or contrary to clearly defined public policy.

In order for the IRS to properly evaluate your organization's activities and religious purposes, it is important that all questions in Schedule A be answered.

The information submitted with Schedule A will be a determining factor in granting the "church" status requested by your organization.  In completing the schedule, consider the following points:

    1.  The organization's activities in furtherance of its beliefs must be exclusively religious, and

    2.  An organization will not qualify for exemption if it has a substantial nonexempt purpose of serving the private interests of its founder or the founder's family.

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Publication 557 – Tax-Exempt Status for Your Organization  [63 pages]  may be found at www.irs.gov/pub/irs-pdf/p557.pdf  [Adobe Acrobat required]

Contains other required forms such as Form SS-4, application for Employer Identification Number [EIN]. "Every exempt organization must have an employer identification number, whether or not it has any employees."

Other documents required with Form 1023 include Articles of Incorporation, Bylaws, and Financial Statements, etc.