By applying for an EIN for a Church and opening a checking account in the churches name does that qualify it as a business when apply I used my name and True Christ Ministries as the name. ??????according to the IRS 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. So even if TCM is a business we dont have to pay taxes if I am reading this right and all contributions are tax deductible by the donor if I am correct????? Rev. Jerry D. Lowery D.D.