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

Name: Even though a church is not required to obtain IRS approval of its exempt status, it still annually must file a Form 990.
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Churches are exempt from filing Form 990 with the IRS, as long as they meet certain criteria. They are still required to keep records of their income and expenses and make them available upon request.

Even Though a Church Is Not Required to Obtain IRS