Even though a church is not required to obtain IRS approval of its exempt status, it still must annually file a Form
990.

Name: Even though a church is not required to obtain IRS approval of its exempt status, it still must annually file a Form 990.
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Churches are generally exempt from the requirement to file Form 990, the annual information return that most tax-exempt organizations must file with the IRS.

Even Though a Church Is Not Required to Obtain IRS