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This page is purposely made black and white because the what is written here is exactly that. There is no ambiguity regarding clearly written NYS Law and IRS rules.

 

Private Faith is a religion formed under the New York State Religious Corporation Law. In IRS Publication 1828, Tax Guide for Churches and Religious Organizations, further explains what it means by using the word, “church” throughout its literature. Quoting directly from page 5, “The term church is found, but not specifically defined, in the Internal Revenue Code (IRC). The term is not used by all faiths; however, in an attempt to make this publication easy to read, we use it in its generic sense as a place of worship including, for example, mosques and synagogues.” For example, the Catholic religion is also called the Catholic Church. On page 6 of Pub. 1828 it says, "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."

 

However, Private Faith intends to file with the IRS all the necessary forms, probably by the end of 2022, even though it is not required for us to do so. Why wait so long? Because the number of form lines to fill in is daunting and we are too busy starting all of the things we need to make this a success. Keep in mind that filing with the IRS is not required by any other religion either, thereby making it completely voluntary. The catch here is if a religion does not meet all of the requirements in 501(c)(3), it is not tax exempt, but if it does meet those requirements, the IRS automatically gives that status to that religion without having to file any forms. We will use all income for the purposes of our religion and nothing else. Our interpretation is if we say we meet those requirements, we are tax exempt and can collect tax-exempt donations from people. That in itself says that the IRS trusts religions to spend the monies and use the non-cash contributions solely for the purposes in which the religion was incorporated.  The IRS also says that donations to a church can be used as a tax exemption by the donor. The catch here is, the donor must be a person who files a Schedule A with their IRS Form 1040 at tax time.  Most people who have mortgages or own a business do file a Schedule A.

 

Our founder established a religion, Private Faith, and is protected under the First Amendment from anything prohibiting the free exercise thereof (implement, put into effect, etc.). If our right under the First Amendment is violated, we can sue the offending local, state or federal government. By the powerful wording of the First Amendment to the United States Constitution, the IRS and all states tread lightly when it comes to making laws even remotely connected to the creation of a religion. It says, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.”

 

It is certainly understandable that lawyers and bank officers are not at all familiar with the laws that apply to churches since very few religions, a.k.a. churches, are created. Researching the Internet, you'll see only a handful of attorneys who specialize in creating churches for their clients. Churches that are filed in New York State are filed with the their county's County Clerk.  (See http://www.nysenate.gov/legislation/laws/RCO/3 - It says, "...shall be filed and recorded in the office of the clerk of said county." Perhaps other states have similar laws, which seems to violate the First Amendment, but it does not because a person doesn’t even have to file with any state or county clerk to be considered a religion as long as he or she has proof that the person’s claim to be worshipping God is through reasonably acceptable standards such as having a physical place to conduct religious services. How those religious establishments manage to open a bank account without obtaining a state or local certificate is something we can’t answer.

 

New York State Law

Our place of worship is on this website. The NYS Religious Corporation Law, Article 2, § 3, states, “…if there is not, or is not intended to be, any such office or place of worship, the certificate shall be filed and recorded in the office of the secretary of state.” However, since there is a "place of worship," which is this website, the Certificate of Incorporation was filed with the County Clerk where the first meeting of the Trustees was held. See reference:  www.nysenate.gov/legislation/laws/RCO/3.

 

IRS

You can download Pub. 1828 by clicking here: Publication 1828, Tax Guide for Churches and Religious Organizations