501 c(3) Qualifying

Qualifying for 501 c(3) Coverage from the TBC

If churches want to use the 501 c 3 umbrella of the TN Baptist Convention to prove their tax status and ability to collect charitable contributions, they must have donated some undesignated money solely to CP= Cooperative Program. Monies for the special offerings do not count as CP including Lottie Moon, Annie Armstrong, etc. As you know the TBC constitution reads:

"Cooperating Baptist Churches are those that contribute financially through the Cooperative Program of the Tennessee Baptist Convention in the fiscal year immediately preceding the Annual Meeting of the Convention and subscribe to and support the principles, programs, and policies of the Convention."

Therefore, TBC cannot provide a copy of our exemption letter to churches that do not send in some undesignated funds to the cooperative program. Those giving only to special emphasis causes no longer meet this requirement.

Here, at HCBA, we do not have a judgment rule about faithful supporters of our HCBA general operational budget. We do not mark churches off of our church of the week listings or website due to non support, but the association and the TBC do recommend that every church in the association contribute 3% of their undesignated offerings to the association. You can look on our website to see your church's contributions for this past year (

Last Published: November 8, 2012 12:30 PM
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