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IRS Reopens Group Exemptions- Here's What it Means (Short Video)

Published about 2 months ago • 2 min read

Hello Reader ,

Churches and denominations need to know about this important update because it’s significant and comes directly from the IRS.

After more than five years, the IRS has officially reopened applications for Group Exemption Letters. This is a big change for denominations, church networks, and ministries with multiple affiliated churches, and I didn’t want you to miss it.

I recorded a short video to explain what this means, why it matters, and who should be paying attention.

Before you watch, let me summarize why this is important:​
For years, many denominations and church networks had no option but to file individual tax-exempt applications for each church. Since mid-2020, the IRS simply hasn’t been accepting new group exemption applications at all. That pause is now over—and the process has been modernized.

👇 Watch the video below where I walk you through the update and what’s changed.

​

One of the key takeaways from this IRS update is something I see consistently in my work with churches:

​
​The IRS expects clear governance, real oversight, and documented accountability.

This applies whether you are:

  • A denomination or church network
  • A multi-campus church
  • Or a single church with an active board and leadership team

Strong governance isn’t optional—it’s foundational to protecting your tax-exempt status and your ministry.

A resource I created to help churches get this right

In light of this update, I want to share a resource designed to help churches strengthen their governance without feeling overwhelmed.

The Core Governance Bundle

This bundle equips church leaders and boards with the essentials every church should have in place, including:

  • Bylaws Webinar & Checklist Bundle
  • Fiduciary Responsibilities of Board Members Guide
  • Sample Conflict of Interest Policy
  • How to Obtain, Maintain & Protect Your Church’s Tax-Exempt Status Guide
  • Board Self-Assessment Tool (BONUS)

These tools are grounded in the same governance principles the IRS looks for—and the same framework I use when advising churches across the country.

If you’ve ever asked:

  • Does our board really understand its legal responsibilities?
  • Are our governing documents actually protecting the church?
  • Are we doing enough to safeguard our tax-exempt status?

This bundle was created with you in mind.

My heart is to help churches lead well, govern wisely, and stay focused on their mission—without unnecessary legal risk.

Blessings!

This email is intended for informational purposes only and does not constitute legal, accounting, or tax advice, nor does it create an attorney-client relationship. The information provided here was based on certain federal and/or state statutes and does not encompass all applicable requirements or other regulations that may exist, such as local ordinances or case law.

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The Church Attorney Consulting Services, LLC

The Church Attorney®

As The Church Attorney®, denominations and churches select my proprietary Legal Audit System to position themselves to operate in integrity, avoid IRS audits, and position themselves for growth. Every church leader should take advantage of my free Church Law podcast and subscribe to my free newsletter.

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