From http://www.irs.ustreas.gov/charities/ch ... 50,00.html
From http://www.irs.gov/instructions/i1023/ar01.htmlThe term integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves. In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:
Be described both as an Internal Revenue Code section 501(c)(3) organization and be a public charity under Code section 509(a)(1), (2), or (3),
Be affiliated with a church or convention or association of churches, and
Receive financial support primarily from internal church sources as opposed to public or governmental sources.
Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirement.
Source: Publication 1828, Tax Guide for Churches and Religious Organizations
Form 1023 not necessary. The following types of organizations may be considered tax exempt under section 501(c)(3) even if they do not file Form 1023.
Churches, including synagogues, temples, and mosques.
Integrated auxiliaries of churches and conventions or associations of churches.
Any organization that has gross receipts in each taxable year of normally not more than $5,000.
Even though the above organizations are not required to file Form 1023 to be tax exempt, these organizations may choose to file Form 1023 in order to receive a determination letter that recognizes their section 501(c)(3) status and specifies whether contributions to them are tax deductible.