A church is a church. Period. --- A 501(c)(3) is a tax EXEMPT organization, sometimes acting as a church. - https://www.investopedia.com/terms/1/501c3-organizations.asp. --- A 508(c)(1)(A) is an EXCLUDED church - https://www.nongov508c1a.org/irs-info. --- EXEMPT is a status that the IRS watches over and controls. If you don't act just the right way with your EXEMPT status, you might loose it. --- EXCLUDED is a status where the IRS has dictated to themselves that they will remain outside of your church in everything. --- There might be a good reason why a church might want to be a 501(c)(3), but what is it? - since you can have both at the same time with regard to your operations. Get 508(c)(1)(A) EXCLUDED status for your church operation.