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IRSOther IRS Forms (1000–1999)

Official form guide

Form 1138: 1138

IRS Form 1138 is the application used by churches, religious orders, and conventions of churches to request official recognition of tax‑exempt status under section 501(c)(3). File it when you want the IRS to issue a determination letter rather than relying on automatic exemption.

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Form Overview

IRS Form 1138 - 1138

IRS Form 1138 is the application used by churches, religious orders, and conventions of churches to request official recognition of tax‑exempt status under section 501(c)(3). File it when you want the IRS to issue a determination letter rather than relying on automatic exemption.

The form captures the organization’s legal name, structure, governance, financial activities, worship practices, and supporting documentation of religious purpose.

Risk Radar

Scan points
  • 1A single missing attachment can add weeks to your exemption determination.
  • 2Missing signature or incomplete signatory authority
  • 3Incorrect or outdated mailing address
  • 4Omitting required supporting documents
  • 5Misstating financial figures or activities

Plain English

If you run a church or a group of churches and need the IRS to formally acknowledge that you’re tax‑exempt, you fill out Form 1138. It’s a detailed questionnaire that the IRS reviews before it sends a letter confirming your status.

Submission Date

  • Filing date: 2018-11-29 22:00:06
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

acknowledgeexemptionfinancialofficialletterissuegroup

Hover a term to preview the meaning.

What this form is for

  • Use when a church or convention of churches seeks a formal 501(c)(3) determination.
  • Do not use for private foundations, charitable nonprofits, or non‑religious entities.
  • If you already have a determination letter, you do not need to file Form 1138.

Form selector

Use this form or another form?

Applying for general charitable status

Covers all 501(c)(3) organizations

✓ Verify that you are not a church before using

Form 1023

Small church with gross receipts < $50k

Streamlined application

✓ Confirm eligibility thresholds

Form 1023‑EZ

Renewing an existing exemption

Annual reporting, not a new determination

✓ Use only after exemption is granted

Form 990‑R

Deadline or filing window

There is no statutory filing deadline for Form 1138, but the IRS recommends submitting the application at least 90 days before you need the determination letter. Delays can occur if the form is incomplete or the fee is missing.

  • —Annual gross receipts | Input value | No calculation needed | Verify against $50,000 threshold if considering Form 1023‑EZ

Checklist

What you need before filling it out

1

Legal name and EIN

Articles of Incorporation or IRS‑issued EIN letter · Organization’s records

⚠ Misspelling or wrong EIN✕ High
2

Governance structure

Bylaws or constitution · Board minutes

⚠ Omitting board officer titles✕ Medium
3

Financial activity

Recent audited statements or bank statements · Accounting system

⚠ Inconsistent figures✕ High
4

Religious purpose

Statement of faith, worship schedule · Organizational literature

⚠ Vague language✕ Medium
5

Supporting documents

List of attachments required by instructions · Checklist in form instructions

⚠ Missing attachment✕ High

Before you submit

  1. 1Confirm you are using the 2024 edition of Form 1138
  2. 2Verify the filing fee amount and attach payment voucher
  3. 3Check that all required attachments are included
  4. 4Ensure the authorized officer’s signature and date are present
  5. 5Validate the mailing address against the latest IRS instructions
  6. 6Review financial figures for accuracy and consistency
  7. 7Cross‑check legal name and EIN with IRS records
  8. 8Print legibly or use approved PDF format for e‑file
  9. 9Seal the envelope with certified‑mail tracking if mailing
  10. 10Retain a copy of the complete packet for your records

How to file this form

  1. 1Gather governing documents, financial statements, and proof of religious activities
  2. 2Download the current Form 1138 PDF from IRS.gov
  3. 3Complete each section, attaching required schedules and documents
  4. 4Calculate and attach the filing fee payment (check or money order)
  5. 5Sign the form in the designated block
  6. 6Mail the packet to the IRS Exempt Organizations Division or submit via approved e‑file portal
  7. 7Save the certified‑mail receipt or e‑file confirmation

Known limitations

  1. 1IRS instructions may not list every possible supporting document; use judgment based on purpose
  2. 2Form 1138 does not accept electronic signatures unless the IRS explicitly permits e‑filing
  3. 3The fee amount is subject to change; verify on the IRS website before payment
  4. 4Processing time varies; the IRS does not guarantee a specific turnaround

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 1138 is currently active for the 2024 filing year. The IRS has not announced any upcoming revision, but check the IRS website for updates before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition
  • Fee – $400 (subject to change; confirm current amount)
  • Mailing address – IRS Exempt Organizations Division, P.O. Box 12192, Covington, KY 41012‑0192
  • Electronic filing option – check IRS e‑file portal for availability
  • Signature block – include authorized officer’s title and date

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Quick Facts

Religious organizations – individual churches, religious orders, or conventions of churches – file this form.
The form captures the organization’s legal name, structure, governance, financial activities, worship practices, and supporting documentation of religious purpose.
Submit the form before you begin operations that generate taxable income, or any time you need an official determination letter. There is no statutory deadline, but filing early avoids delays.
Mail the completed form to the IRS Exempt Organizations Division address listed in the instructions, or file electronically if the IRS offers an e‑file option for this form.
Errors can delay the determination letter, trigger a request for additional information, or result in denial of exemption, affecting fundraising and tax reporting.
Gather governing documents, financial statements, and proof of religious activities. Complete each section accurately, attach required attachments, sign the form, and include the filing fee. Double‑check that the mailing address matches the current IRS instructions, then send it by certified mail or approved e‑file method.

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After you file

  1. 1Record the mailing or e‑file confirmation number
  2. 2Store a complete copy of the submitted packet in a secure location
  3. 3Monitor mail for any IRS request for additional information
  4. 4Log the date you expect to receive the determination letter
  5. 5Update your organization’s records with the exemption effective date once received
  6. 6Notify donors and grantors of the new determination letter
  7. 7Retain the determination letter for future audits

Sources

  • SRCForm 1138 title and purposeIRS official form instructions
  • SRCFiling addressIRS Exempt Organizations Division mailing address in instructions
  • SRCFiling fee amountIRS fee schedule for exempt organization applications
  • SRCEligibilitychurches and conventions of churches as defined in IRC §501(c)(3)
  • SRCNo statutory deadlineIRS guidance on timing of exemption applications
  • SRCAttachment requirementschecklist in Form 1138 instructions
  • SRCSignature authorityIRS instructions for authorized officer sign‑off
  • SRCEdition date2024 revision noted on the form header

Common confusion points

Form 1138 vs. Form 1023

Many think they are interchangeable

→ Verify organization type before choosing

Fee amount

Fee changes annually

→ Check current fee on IRS website

Electronic filing availability

Some think all forms can be e‑filed

→ Confirm e‑file option for Form 1138

Required attachments

Instructions list many items

→ Use the attachment checklist to avoid omissions

Signature authority

Unclear who can sign

→ Only an authorized officer or designated representative may sign

Workflow map

Related forms and next steps

3 signals

Before

Form SS‑4 (EIN application) | Used with: Form 1138 | After: Determination Letter (IRS) | If something goes wrong: Form 4620 (Request for Copy of Determination Letter)Articles of Incorporation | Used with: Form 1138 | After: Form 990 (annual return) | If something goes wrong: Form 941 (employment taxes)Financial statements | Used with: Form 1138 | After: State charitable registration | If something goes wrong: State audit

Current

1138

After

None listed

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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