IRS 1974 Group Ruling – All United Methodist Churches are Non-Profit

In 1974, the IRS issued a Group Ruling letter stating that all UMC churches and affiliated organizations are non-profit entities under section 501©(3) of the code. But when granting Foundations do a search, our individual churches may not show up on the Internet. This is because the General Council on Finance and Administration (GCFA) of The UMC is designated to maintain the list of UM churches. Usually, the IRS Group Ruling Letter will suffice for most vendors.

Click here to view a copy of the group ruling.

Request for Inclusion in UMC Non-Profit List:
If a granting Foundation asks for the specific status of your church, the GCFA will provide the certification for your church as a non-profit organization. The request form is also downloadable as a fillable word document from the Treasurers’ website in the Treasurer’s Toolbox section.