A church incorporated as a tax exempt corporation under IRS Code (Title 26) Section 501(c)(3), is not a religious church... not in the legal sense, that is. Read the IRS Code. Then, if you agree, you might want to...

Form a charitable religious trust under IRS Code Section 508(c)(1)(A), the place that churches should be organized with the IRS. This forms a religious church, and places it outside of IRS jurisdiction by their own laws. This does not mean that IRS agents won't challenge you. But it does mean that you have a far greater protection if they do... provided you don't get week knees and stop holding your ground.

Before challenging any IRS requirements, transfer all properties to the trust so that the corporation owns nothing. THEN, shut the corporation down. In other words, the 501(c)(3) corporation isn't necessarily required to own property. Let it do the banking. Let other entities - plural - own the actual property.

There are more ways to do property transfers, such as forming other corporations or LLCs for the purpose of holding properties, to get them out of the 501(c)(3) corporation without arousing IRS "suspicion." Then move to 508(c)(1)(A).

Some will say, "But we don't have time for all the extra record-keeping." Well, do you have time for IRS taking all your property and sending some of you to jail?

For clarification, see: "NonProfit Solutions" at http://apeacefulsolution.wordpress.com/.