(1.) Churches are not required to file an application for recognition of tax-exempt status.
(2.) Churches are not required to file an annual information return. . [i.e. Form 990]
(3.) Ministers of the gospel are able to receive a parsonage allowance.
(4.) Salaries of ministers of the gospel are exempted from income tax withholding and FICA taxes.
(5.) The IRS is required to follow specific procedures when examining a church
and the associated argument by the Athiest group in that case:
The Atheists argue that as a direct consequence of the IRS’s allegedly discriminatory policies, they are injured by being forced “to (1) submit an application for exemption, (2) file Form 1023, or (3) pay the 501(c)(3) application fee that is up to $850,” which establishes their injury is concrete and particularized, and far from conjectural or hypothetical.