This information can appear very daunting and the legal implications can seem very overwhelming.

Below is a list of questions that you and your core group of supporters should ask yourselves before undertaking the task of becoming a legal nonprofit church.  Remember that you can and will continue with your unique spiritual work in the world whether you become a legal nonprofit organization or not.

The question remains, should your organization join Temple of the Goddess Association as an affiliate temple and become a legal nonprofit religious corporation?

While there is no definitive checklist that will produce a conclusive yes or no answer, the following questions may give your group an indication of which way to go.

Has your group been growing more than you originally thought or planned?

 

Are you beginning to receive more donations (either in cash or as donated items) over time as you conduct your activity?

 

Would you prefer not to report these donations as personal income?

 

Would you like to receive a tax deduction for the donations your members or you personally contribute to the nonprofit activity?

 

Would the majority of your donors feel more comfortable knowing that there is an accountability of funds?

 

If your personal funding for the activity were becoming limited, would you like to be able to solicit donations from the public?

 

While you or your members may still continue to fund a major portion of the activity with your own donations, do you think you can generate at least one third of each year's total donations from the general public?

 

Are you willing to spend some time in fundraising activities, asking people for donations?

 

Would you prefer to purchase items at a discount and not have to pay sales tax?  Or even get  items donated free of cost from local merchants?

 

Do you think the nature of your activity would appeal to foundations or local businesses that make grants to community service organizations? 

 

Are you or someone you know willing to spend time on financial and other record keeping?  

 

Do you have a few trusted members, friends or colleagues that might serve on a Board of Directors? 

 

Are you willing to give up some degree of control of your activities to that Board of Directors?

 

Do you have enough committed core volunteers to help sustain the activities of your organization as well as take on the responsibilities of becoming a legal corporation?

 

Are you comfortable with the fact that as a 501(c) (3) organization, the financial affairs of the organization are open for public scrutiny?

If most of the answers to these questions are no, then taking the steps to acquire a 501(c)(3) either individually or under Temple of the Goddess’ Group Tax exemption may not be right for you and your group at this time.  

Conversely, if most of the answers are yes, then it is a strong indicator that your organization may be ready to take the next step.   Remember there are several ways your group can do this.  You can become a 501(c)(3) church or nonprofit on your own or you can qualify for tax exempt status by acquiring “Exemption Through a Central/Parent Organization” as discussed in this section.  This can be done either through Temple of the Goddess or through another nonprofit entity which is the parent organization and is a holder of a “group ruling.”