Section 501(c)(3) Tax Exempt Status
Churches are inherently public organizations; in addition, meet requirements of section 501(c)(3), and thus are tax-exempt, even without applying to IRS. Churches can voluntarily seek tax-exempt status from the IRS for increasing contributions for its activities which would be tax-deductible.
Another process through which they become automatically exempted is through being in the list of affiliated churches of a 'parent'/central organization. This parent/central organization would have a group ruling from the IRS that the churches in its list are tax exempt. A church can take steps to be included in the list of its central organization in order to be tax exempt.
Applying for Tax-Exempt Status
A church would need to apply for an EIN (Employer Identification Number) with form SS-4 to the IRS for obtaining its tax exempt status.
A church can file form 1023 within a month of its formation to be recognized as tax-exempt under section 501(c)(3) with the appropriate user fees. If it is smaller it can use Form 1023-EZ. Tax-Exempt status for a church is granted by the end of the month in which it is applying. The IRS would notify the status of the organization, its requirement to file an annual information return, and its eligibility to receive deductible contributions.