Form 1023 Schedule A. Churches Instructions & Answers

Schedule A of the Form 1023 is only for churches. There is no single definition of the word "church" for tax purposes. When determining whether a section 501c3 501(c)(3) religious organization is described as a church (described in section 509(a)(1) and 170(b)(1)(A)(i)), IRS will consider characteristics generally attributed to churches and the facts and circumstances of each organization applying for public charity classification as a "church."

Although you don't need to meet each criteria to be classified as a church, you're generally required to have a congregation or other religious membership group.

For purposes of foundation classification under section 509(a)(1) and 170(b)(1)(A)(i), the term "church" includes, without limitation, mosques, temples, and synagogues, and certain other forms of religious organizations.

Form 1023 Schedule A: Creed, Beliefs, and Statement of Faith

Describe your written creed, statement of faith, or summary of beliefs. This should outline your essential religious doctrines, how they are practiced, and how they shape the structure of your church. The IRS looks for a cohesive belief system, not just general references to faith.

A properly written statement of faith becomes the foundation of your governance documents and public activities. You can review how to formalize this under Church Code of Doctrine & Statement of Faith.

Form 1023 Schedule A: Religious Literature

Your literature includes any writings about your beliefs, rules, or history. This could be pamphlets, digital materials, or study guides that express your religious message. Churches that publish consistent literature show an ongoing teaching ministry.

If your materials include bylaws, membership guides, or leadership manuals, make sure they match what's described in your application and Church Bylaws & Board Policies.

Form 1023 Schedule A: Code of Doctrine and Discipline

A "code of doctrine and discipline" refers to the rules and expectations your church enforces internally. The IRS wants evidence of structure; how you handle leadership standards, member conduct, and accountability.

Most churches include this within their bylaws or policy manual. For examples of how to align this section with your organizational documents, see Church Bylaws & Board Policies and explanations on governance.

Form 1023 Schedule A: Ecclesiastical Government and Church Leadership

A "religious hierarchy or ecclesiastical government" refers to how authority is exercised in your church. Identify whether leadership is centralized under a board of elders, a single pastor, or a denominational structure.

Explain who has the power to hire or remove ministers and who can amend governing documents. For guidance on how to present this clearly, review Church Leadership, Elders & Governance.

Form 1023 Schedule A: Affiliation With Other Churches or Denominations

Answer "Yes" if you're part of a convention, association, or union of churches. Explain your affiliation and how decisions or oversight are shared.

If you recently separated from a denomination or group exemption, describe the transition and your new independent status. See From Group Exemption to Independence for how to document this properly.

Form 1023 Schedule A: Form of Worship

A "form of worship" means the way your faith is expressed through ceremony, prayer, or teaching. List your typical service structure, such as music, sermons, and sacraments, and explain how it reflects your doctrine.

Even nontraditional or non-denominational churches can meet this standard if their practices are consistent. See How to Start a Non-denominational Church for examples of acceptable variations.

Form 1023 Schedule A: Regular Religious Services

Indicate the regular days and times of your religious services. Describe the order of events and explain who leads each part. The IRS isn't evaluating the theology, only the consistency and public nature of the gatherings. Online only services don't cut it.

For new ministries, outline your schedule and plans for regular services. This section connects directly to the operational details in Applying for 501c3 501(c)(3) as a Church.

Form 1023 Schedule A: Attendance and Congregation Size

Enter the average number of members and non-members who attend. The IRS wants to confirm that your services are open and ongoing. Occasional home gatherings with a single family are not considered a congregation.

Form 1023 Schedule A: Place of Worship

An "established place of worship" is where your congregation meets regularly. It can be owned, rented, or donated space, but it should be publicly identifiable as your meeting location.

If you share facilities or rent space part-time, describe the arrangement and include any agreements.

Form 1023 Schedule A: Established Congregation and Membership

An "established congregation" includes individuals who regularly attend and participate in your services. The IRS uses this to distinguish churches from informal study groups. If you don't yet have an organized congregation, you may be a religious organization that does not qualify as a church.

The distinction between these classifications is explained in Religious vs. Charitable Purpose.

Form 1023 Schedule A: Membership Numbers and Records

Enter your current number of members. Zero or low members suggests an unformed church, so document attendance records or participant lists to demonstrate activity.

Form 1023 Schedule A: Membership Process and Criteria

If you have a defined membership process (which your bylaws should have already) such as application, covenant, or recordkeeping, describe it here. The IRS favors churches that maintain transparent membership criteria and voting rights, as explained under Church Bylaws & Board Policies.

Form 1023 Schedule A: Member Rights and Benefits

Describe member rights and benefits. These may include voting privileges, access to pastoral services, or participation in ministry programs. Avoid implying personal financial gain or business benefits.

Form 1023 Schedule A: Overlapping Church Memberships

If members may also belong to another church, clarify how overlapping memberships work and whether your church remains autonomous.

Many churches address this under governance or conflict sections in their Church Articles of Incorporation.

Form 1023 Schedule A: Family-Based Participation

See Appendix C for how "family" is defined. Generally, one family does not constitute a congregation without outside participants.

Form 1023 Schedule A: Religious Ceremonies and Sacraments

Answer "Yes" if you conduct baptisms, weddings, funerals, or other ceremonies. These demonstrate that you perform religious functions typically associated with churches.

If ministers are compensated for officiating, the policies for payment and reporting should align with Church Ministers Compensation Laws & Regulations.

Form 1023 Schedule A: Religious Instruction for the Young

A school for the religious instruction of the young can include Sunday school, Bible study, or faith-based educational programs. These show that the church provides instruction beyond worship.

You can read more about this in Religious Schools / Education Ministries.

Form 1023 Schedule A: Ministers and Religious Leaders

If you have ministers or religious leaders, describe their roles and explain whether they are ordained, commissioned, or licensed after completing a prescribed course of study. The IRS wants to see that your leadership positions are based on established standards rather than informal titles.

Clarify how your ministers are selected, trained, and recognized within your organization. If you use internal ordination programs or rely on outside institutions, include those details.

Form 1023 Schedule A: Training and Preparation of Ministers

If you maintain schools or programs for the preparation of ordained ministers or religious leaders, describe them here. The IRS recognizes both formal seminaries and in-house training programs, as long as they provide structured instruction in doctrine and leadership.

Include information on curriculum, teaching methods, and who oversees instruction. Even small or volunteer-led programs qualify if they provide ongoing education.

Form 1023 Schedule A: Ordination, Commissioning, and Licensing Practices

If your church ordains, commissions, or licenses ministers or religious leaders, describe the process and requirements. The IRS looks for clear standards, such as education, doctrinal alignment, or a vote of approval by church leadership.

Explain whether ordination is permanent or renewable, and how it is recorded. This section demonstrates accountability and prevents confusion between clergy and lay members. For reference on documenting ordination and related policies, review Church Code of Doctrine & Statement of Faith and bylaws.

Form 1023 Schedule A: Additional Facts Supporting Church Classification

Provide any other facts that support your classification as a church. This could include outreach programs, charitable aid, community partnerships, or mission activities.

If your church maintains separate ministries or outreach entities, clarify their relationship. The organizational distinctions are outlined in Applying for 501c3 501(c)(3) as a Church and Church 501c3 501(c)(3) Essentials.