Churches, by definition, are already nonprofit organizations. ... Currently, because of the separation of church and state in the US, churches are not required to submit a 990; so registering with the IRS will change the church's status and the church will be required to follow the rules of all 501(c)(3) nonprofits. The definitive legal guide for anyone wanting to start a church or ministry. Written by Curtis Wallace, an attorney with 20 years of experience advising churches, ministries, and other non-profit organizations, this book clearly explains exactly what you need to know to build your church or ministry on a solid legal foundation. This book is written with pastors, ministers, board members, and church staff in mind.