Requirements for Unincorporated Religious
Organizations (churches, etc.) in Lieu of a 501(c)3
*For Food Pantries and Soup Kitchens only,
all other programs require a 501(c)3*
Many religious organizations are part of a larger national/international body that have their own 501(c)3 status. This 501(c)3 is acceptable and is more than likely already on file with Second Harvest. Some religious organizations, however, do not have a 501(c)3 status, which is required of all our partner agencies. In order to partner with Second Harvest, unincorporated religious organizations must meet at least 12 of the 14 following criteria: 1. A Distinct Legal Existence (such as state tax-­‐‑exempt) 2. A Recognized Creed and Form of Worship 3. A Definite and Distinct Ecclesiastical Government 4. A Formal Code of Doctrine and Discipline 5. A Distinct Religious History 6. A Membership Not Associated with any other Church or Denomination 7. A Complete Organization of Ordained Ministers Ministering to the Congregations 8. Ordained Ministers Elected After Completing Prescribed Courses of Study 9. A Literature of its Own 10. Established Places of Worship 11. Regular Congregations 12. Regular Religious Services 13. Regular Classes for Religious Instruction of the Young 14. Schools for the Preparation of Its Ministers Please note that an unincorporated church/ religious organization is not one that has: 1. Applied to the IRS for 501(c)3 status and been denied and/or 2. Had its 501(c)3 status revoked by the IRS In order to verify the status of your religious organization, we ask that you submit a letter on organization letterhead that states how the organization meets the criteria and that it has not been denied 501(c)3 status. Please have this statement signed by a leader of the organization and submitted with the agency application. If you have any questions, please contact your Agency Relations Manager at 615-­‐‑329-­‐‑3491.