![]() ![]() When the IRS reopens the process for applying for a group exemption under IRC §501(c)(3), the Global Methodist Church will file for such a group exemption to cover local churches who are members of the Global Methodist Church. Local churches are not required to file an application (IRS Form 1023) with the IRS to qualify as tax exempt under IRC §501(c)(3). Contributions to such local churches in the United States are eligible for tax deduction pursuant to IRC §170(b)(1)(A). However, the law firm of Gammon & Grange, PC, which represents the Global Methodist Church, has issued its opinion letter stating that local churches are exempt from taxation pursuant to a mandatory exception in IRC § 508(c)(1)(A). Thus, the Global Methodist Church cannot apply for a group exemption covering local churches which are part of the Global Methodist Church. The IRS suspended receiving and processing group exemption applications in 2020. All contributions, made on and after March 18, 2022, to the Global Methodist Church are deductible as charitable contributions to the extent applicable by governing federal and state laws. The Internal Revenue Service (IRS) determination letter is attached here. If you have questions about the church application process, please email Global Methodist Church is recognized as a tax-exempt organization under Internal Revenue Code (IRC) § 501(c)(3). Church applications can only be submitted using the digital church application. As part of completing the digital church application, you must upload the minutes of the meeting at which the motion above was adopted. Our leadership and trustees are authorized to take all actions necessary to implement this motion.”Ī person authorized by the church must then complete and submit a digital church application. “I move that _ Church become a member congregation of the Global Methodist Church, that it affirms and endorses the doctrinal standards (Part One), Social Witness (Part Two), and church governance of the Global Methodist Church as set forth in its Transitional Book of Doctrines and Discipline, and agrees to be accountable to such standards, witness, and governance. To join the Global Methodist Church, the following motion must be adopted by a simple majority at a congregational meeting:
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