Alabama Resolution of Church Membership For Incorporation

Obtain the consent of church members to incorporate. Typically, this involves calling a meeting of the church hierarchy to bring the suggestion to a vote. In some churches, once the church hierarchy votes to incorporate, the issue is brought to the church members for ratification through a general vote.

Although there are various means by which to determine if your church is a corporation, the best option is to check with your state's division of corporations. While churches may be organized as various types of business entities, filing as a non-profit is the most common and advantageous.

Incorporate with the Alabama Corporation Commission. Complete initial organization documents as required by the Secretary of State. Apply for a Federal Employer Identification Number (EIN) using IRS Form SS-4. Establish incorporator(s) and Board of Directors.

A corporation organized to operate a church or to be otherwise structured for primarily or exclusively religious purposes is a nonprofit Religious corporation. To form a Nonprofit Religious Corporation in California, you must file Articles of Incorporation with the California Secretary of State.

Submit your articles of incorporation to the Office of the Judge of Probate in the county where the corporation's initial registered office is located. You must submit a packet containing the original articles of incorporation (also called Certificate of Formation), two copies, and the Certificate of Name Reservation.

However, according to the IRS Tax Guide for Churches and Religious Organizations (available for download at the IRS website), churches are not required to incorporate and are automatically tax-exempt, provided that they meet the requirements and the general criteria set forth by the IRS for the definition of a "church.

Initially, Alabama requires all entities to file the one-time filing of an Initial Business Privilege Tax Return (Form BPT-IN) with the Department of Revenue within two and one-half months of incorporation.

Churches and ministries should be formed as nonprofit C Corporations. Corporations intended for business activities should generally form as for-profit C corporations. Subchapter S corporations have little application in the world of religious organizations and should usually not be used.

Any time a group gathers for a lawful purpose the law treats it as an unincorporated association, a kind of legal entity. As a nonprofit association, a church can be sued as an organization even if no other formal steps have been taken to organize it.