Tax Exemption Resources for Local Churches and UCC-Related Religious Organizations

UCC Local Churches and UCC-related religious organizations should read all the information on this page and are responsible for complying with federal laws and regulations applicable to 501(c)(3) organizations.

Obtaining 501(c)(3) Status | Proving 501(c)(3) Status | Proving Tax-Exempt Status | Employer Identification Number (EIN) Information

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Obtaining 501(c)(3) Status: Churches and Religious Organizations

Churches must maintain the qualities and attributes that the IRS uses to determine whether an organization is a church to qualify for treatment as a church under § 501(c)(3).

Churches and religious organizations must also meet the other requirements of being a 501(c)(3): 

1. be organized and operated exclusively for religious, educational, scientific and/or other charitable purposes; 
2. net earnings may not inure to the benefit of any private individual or shareholder; 
3. no substantial part of activities may attempt to influence legislation; 
4. may not intervene in political campaigns; and 
5. purposes and activities may not be illegal or violate fundamental public policy. 

Review the IRS Tax Guide for Churches and Religious Organizations for more information.

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Local Churches: Proving 501(c)(3) status

The United Church of Christ, as a denomination, received a determination letter from the IRS in 1964 granting it a group ruling on the tax-exempt status of settings in the United Church of Christ. This allows the United Church of Christ to include its Local Churches, Conferences, and Associations, as well as certain other UCC-related organizations, in its tax exemption. If your Local Church is a member of the United Church of Christ group exemption, the UCC National Ministries can provide you with a letter confirming standing in the UCC and membership in the group exemption. This is an IRS-recommended method of proving tax-exempt status for churches, and will satisfy most donors, grantors, and vendors. 

If your Local Church is dealing with an organization that is requesting proof of your Local Church’s tax-exempt status, but is not familiar with the rules on group exemptions or churches, it may be helpful to provide the organization with a copy of the IRS’s publication on group exemptions along with the letter from the United Church of Christ. Be certain that you keep your church’s name and address up to date with your Conference, as the National Ministries can only provide a letter to the church name and address that appears in our Database & Directories.

Whether a Local Church is a member of the group exemption depends on when the Local Church was granted standing in the UCC. The IRS released new regulations on group exemptions in 2026 that affected how members can be added to the group exemption.

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UCC-Related Organizations: Proving 501(c)(3) status

Some UCC-related organizations are included in the group exemption. These organizations are identified in the Yearbook. Click here to request a group exemption letter by email. Local Church-related organizations are not included in the group exemption. For example, if your church has a food pantry that is separately incorporated and governed, it is not included in the group exemption.  

In 2016, the United Church of Christ Board adopted a policy that closed membership in the group exemption to UCC-related organizations that were not already included. UCC-related organizations that are members of the group exemption must continue to meet the requirements of 501(c)(3) organizations, have an EIN, have a governing instrument, and file any required 990 filings with the IRS. UCC-related organizations must comply annually with certain procedures required by the National Ministries in accordance with federal regulations to maintain membership. 

Please note the United Church of Christ National Ministries does not accept requests to add its group exemption members to the IRS Exempt Organizations Business Master File. To view our policy, click here.

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Obtaining and Maintaining an Employer Identification Number (EIN) 

All group exemption members must have their own Employer Identification Number, or EIN, separate from the United Church of Christ EIN that appears in the group exemption letter.  The EIN is issued by the IRS and the application is online. A Local Church or UCC-related organization should never use the United Church of Christ’s group exemption EIN for banking, payroll taxes, filings with the secretary of state or attorney general, grant applications, or other business. The member’s own EIN must be used in these instances. The United Church of Christ group exemption EIN is only used to verify the group exemption to which the Local Church belongs. Conducting other business under the United Church of Christ EIN has serious consequences for the member and the denomination that is expensive and time-consuming to repair. 

Most Local Churches and UCC-related organizations already have EINs that they have obtained to do ordinary business, like pay payroll taxes for lay workers and open bank accounts. Some churches believe they do not need an EIN because they do not have employees, or they only have a pastor for whom they do not withhold taxes. Even these churches must establish an EIN, as it will likely be needed in the future for banking or corporate purposes, and is required as a member of a group exemption. Once your church or organization has established an EIN, keep a record of it. Name and address changes must be communicated to the IRS.  

When applying for an EIN, be sure to use the legal name of your Local Church or organization. You will also be required to supply the Social Security Number of the person (“responsible party”) filling out the application. Under “Type of Entity” (question 9a on Form SS-4) Local Churches can select “Church or church-controlled organization.” UCC-related organizations will need to determine whether to select “Church or church-controlled organization” or “other nonprofit organization.” The application also asks for Group Exemption Number, if any. The United Church of Christ Group Exemption Number is 1665.

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