The 508(c)(1)(a) New Millennium Faith-Based Initiative

This is not overly expensive, and is simply good practice. None the less, it is a
personal decision.
How to form a 508(c)(1)(a)
These are general guidelines of the process. It may vary from state to state. Most of the
information required, including forms, may be obtained from the Secretary of State in
your state of residence.
1. Verify the names of a minimum of three (3) members who will be listed as the
Board of Directors or whatever you may wish to name that board. Some states
may require more.
2. You may or may not write an Affidavit of Intent to create your church. It can be
signed by the board and two or more church members. This can then be
notarized as a legal document. There is much controversy as to whether this is
required (especially for a 508 church).
3. Write your Charter of Operation and Bylaws. Make sure to indicate if the board is
“clergy” led or “board led”. If clergy led, the clergy uses the board ONLY as
advisers. This is not unusual for many smaller church groups. Assign one of the
members as the Secretary/Treasurer. The clergy member, who is on the board,
along with the Secretary/Treasurer must sign and cosign this document. Make
sure to state that you are operating as a 508(c)(1)(a).
4. Obtain the Statement of Resignation of Registered Agent By a Foreign or
Domestic For Profit / Non Profit Corporation from your State Attorney
Generals office or the state website. This person should be someone who will be
with the church for an extended period, and the priest or a board member may be
the best option. There may be a small fee to file this document.
5. Obtain the Articles of Incorporation of a Nonprofit Corporation from your
State Attorney Generals office or the state website. This form MUST be filled out
exact with no errors. If you do create an error, you may be required to submit a
special change form. This form should be signed by the incorporator, in this case
the registered agent. This form may require a filing fee. Be sure that on the form,
it asked for your primary purpose of operation, you will indicate you are operating
as a 508(c)(1)(a). See Note 1 at the end of this chapter.
6. Make your own copies and send the signed originals of Statement of
Resignation of Registered Agent By a Foreign or Domestic For Profit / Non
Profit Corporation, Articles of Incorporation of a Nonprofit Corporation and
your Charter and Bylaws to your State Attorney Generals Office.
7. If you desire to have Sales Tax Exemption locate the Sales Tax Exemption
document. The Dept. of Revenue may or may not require you send in a 1 year
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