Church Extension, bishops were directed “to appoint, in each State and Territory, and in the District of Columbia, one person learned in the law, whose duty it shall be to furnish gratuitously to the Board of Church Extension a form of a deed, forms of mortgages and bequests, and forms for legal incorporation of churches, with written suggestions in relation thereto as may be deemed desirable.” Taxation Each state has its own laws regarding charitable organizations, specifically those of a religious manner. Each state has general guidelines they must follow in order to declare these corporations' ability to be exempt from taxes, and function as a corporation does. Federal tax laws outline the considerations of religious organizations and corporations and disclose tax information to be considered for tax exemption. The organization must not be organized or operated for the benefit of private interests, and no part of a section 501 organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction. Churches and associated corporations are automatically considered tax-exempt and are not required to apply for and obtain recognition of exempt status from the IRS. Donors are allowed to claim a charitable deduction for donations to a church that meets the section 501(c)(3) requirements, even though the church has neither sought nor received IRS recognition that it is tax-exempt. In addition, because churches and certain other religious organizations are not required to file an annual return or notice with the IRS, they are not subject to automatic revocation of exemption for failure to file. See also Public-benefit nonprofit corporation References External links Tax Information for Churches and Religious Organizations [IRS] Religious organizations based in the United States