About Our 501(c)(3) Tax-Exemption
Our Charitable Organization Designation
The First United Methodist Church of Eastpoint is a tax‑exempt charitable organization recognized by the Internal Revenue Service under section 501(c)(3). Our exemption is part of a group exemption granted to the United Methodist Church as a whole, which covers all of its affiliated churches, ministries, and missions. So, verifying the tax‑exempt status of our Eastpoint church is different from organizations that apply directly to the IRS. The Group Ruling Packet is evidence of our tax-exempt status.
The Group Ruling Packet (click to download)
Together, the documents below provide sufficient proof that the First United Methodist Church of Eastpoint is a tax‑exempt “group‑ruling subordinate organization” under the United Methodist Church’s group exemption:
- Certificate of Inclusion — Lists our church’s name, address, and its federal Employer Identification Number (EIN). If you seek a Certificate with a more recent date, we can provide one upon request.
- 1974 IRS Group Exemption Letter — The original IRS letter granting the General Council on Finance and Administration (GCFA) of the United Methodist Church its group exemption.
- IRS Publication 4573 — Explains how group exemptions work and states that verification from the central organization (GCFA) confirming inclusion is sufficient proof of exemption.
Common Electronic Verification Challenges
The First United Methodist Church of Eastpoint (EIN 22-3937403) does not appear in the IRS Tax Exempt Organization Search (formerly “Select Check”) because our tax‑exempt status is granted by the IRS through the United Methodist Church’s group exemption. Only organizations that apply directly to the IRS for their own exemption appear in that database. Our Eastpoint church is a “group ruling subordinate.”
For group‑ruling subordinates:
- The parent organization (GCFA) appears in the IRS database.
- Subordinate organizations are not required to be listed individually, as confirmed in IRS Publication 4573.
- A subordinate’s absence from the IRS database does not mean it is not tax‑exempt.
However, many businesses, grantmakers, and donation platforms rely heavily on electronic verification tools. If they are unfamiliar with IRS group exemptions, they may mistakenly assume our church is not tax‑exempt when a search for our EIN returns no results.
To help avoid confusion, we recommend directing organizations to our GuideStar profile, which provides another reliable method of confirming our tax‑exempt status.
What’s in a Name?
The GuideStar/Candid profile will show our name as “FIRST – EASTPOINT UNITED METHODIST CHURCH” but that is a modified version of our name. The GFCA’s system uses that naming convention where they list the town first because many churches names have the same prefix, “First United Methodist Church of <town>.” The profiles that GCFA submits to GuideStar have the modified name. Be assured that is our same EIN in the GuideStar profile, and our non-profit corporation’s name registered with the State of Florida and IRS is “First United Methodist Church of Eastpoint, Inc.” Please make your donation payable to our church’s corporate name.
Thank you for your interest and support of our mission!
