DOES A CHURCH NEED TO BE 501(c)(3) APPROVED?
Regardless of what you read online and hear from the rumor mill, Churches are Automatically considered a 501(c)3 organization. It's actually quite simple.
Page 2 of IRS publication 1828 says, "Automatic Exemption for Churches: Churches that meet the requirements of IRC Section 501(c)3 are automatically considered tax exempt and are not required to apply for or obtain recognition of tax-exempt status from the IRS."
Here's the link : https://www.irs.gov/pub/irs-pdf/p1828.pdf