The Pastoral Center is organized as a church under Sacred Wandering, Inc., and is not organized for the private gain of any person or group. The Pastoral Center is operated exclusively for religious purposes within the meaning of § 501 (c)(3) of the Internal Revenue Code1 of 1986 and supported by donations made to, as well as by the proceeds generated by other departments within, Sacred Wandering, Inc. The Pastoral Center exists solely to provide religious services and sacraments to the faithful.
According to U.S. Tax Code, “a church, its integrated auxiliaries, and conventions and associations of the church are excluded from taxation.”20 Section 508(c) of the Internal Revenue Code provides that churches are not required to apply for recognition of Section 501(c)(3) status in order to be exempt from federal taxation or to receive tax-deductible contributions. Churches are automatically exempt from Federal income tax, and contributions to churches are deductible by donors under section 170. “By establishing its exemption, potential contributors are assured by the [Internal Revenue] Service that contributions will be deductible.”3 Churches, according to the IRS and Federal government, are exempt from seeking 501(c)3) status and are automatically considered tax exempt.4
1Any reference in these Articles to the Code shall include the corresponding provisions of the United States tax code section 501(c)(3) unless otherwise noted.
2 United States Code, Title 26, § 508(c)(1)(A)
3IRS publication number 557
4IRS publication number P1828, see page 3, section “Recognition of Tax-Exempt” Status