What is a Church Controlled Organization?

A church-controlled organization (CCO) 
is a 501(c)(3) tax-exempt, nonprofit entity governed by a church or other place of worship. These charitable organizations must be organized for community benefit, not to serve private shareholders or advance political and legislative agendas.

There are two types of CCOs based on the charitable organization’s activities:

Non-qualified church-controlled organizations (NQCCO)

These are church-affiliated hospitals, universities, retirement homes, child care centers, and so on, which do provide goods, services, and facilities for sale to the public, and receive upwards of 25% of their financial support from either government entities, the aforementioned sales of goods and services, or both. NQCCOs have to comply with stricter regulations that don’t apply to QCCOs or churches

Qualified church-controlled organizations (QCCO)

Typically seminaries and religious schools, these organizations do not generally sell goods, services, or facilities to the public, and receive less than 25% of total funding from governmental sources.


Non-qualified church-controlled organizations (NQCCO)

These are church-affiliated hospitals, universities, retirement homes, child care centers, and so on, which do provide goods, services, and facilities for sale to the public, and receive upwards of 25% of their financial support from either government entities, the aforementioned sales of goods and services, or both. NQCCOs have to comply with stricter regulations that don’t apply to QCCOs or churches

Qualified church-controlled organizations (QCCO)

Typically seminaries and religious schools, these organizations do not generally sell goods, services, or facilities to the public, and receive less than 25% of total funding from governmental sources.


Why Do You Need an EIN
for a CCO?

All church-controlled organizations, whether they’re qualified or non-qualified, must apply 
for a Church Organization Tax ID—also called an EIN—despite their tax-exempt status. 
There are several essential reasons you need an employer identification number for your charitable organization:

Filing tax returns

CCOs still have to file federal tax returns even though they are generally exempt from paying federal taxes—for this, you need an employer tax ID number.

Hiring employees

An EIN is required to set up payroll, benefits, and health insurance for any employees within a nonprofit organization.

Opening a bank account

Most applications for banks and business loan providers require you 
to use your EIN. This is an important step in properly maintaining your organization’s finances.

Filing tax returns

CCOs still have to file federal tax returns even though they are generally exempt from paying federal taxes—for this, you need an employer tax ID number.

Hiring employees

An EIN is required to set up payroll, benefits, and health insurance for any employees within a nonprofit organization.

Opening a bank account

Most applications for banks and business loan providers require you 
to use your EIN. This is an important step in properly maintaining your organization’s finances.

Benefits of an EIN for a CCO

All organizations—CCOs included—need an EIN for tax purposes and to hire employees, but there are unique tax breaks for church-controlled organizations, all of which require 
an employer identification number:

Filing for tax-exempt status

Every nonprofit organization is eligible for tax-exempt status, but it is not granted automatically. It requires an application, which includes various documents, forms, and your EIN.

Accepting tax-deductible donations

Your donors and patrons will be able to reap the benefits 
of tax-deductible contributions, but only if your organization 
is a qualified 501(c)(3) nonprofit, which also requires a federal employer identification number.

Filing for tax-exempt status

Every nonprofit organization is eligible for tax-exempt status, but it is not granted automatically. It requires an application, which includes various documents, forms, and your EIN.

Accepting tax-deductible donations

Your donors and patrons will be able to reap the benefits 
of tax-deductible contributions, but only if your organization 
is a qualified 501(c)(3) nonprofit, which also requires a federal employer identification number.

Why GOV+

As a nonprofit church-affiliated entity, your Church Tax Identification Number is how you gain access to invaluable tax exemptions, deductions, and more. Knowing how to get a tax ID number for 
a church is one thing, but actually getting it done is another.

Our smart-technology allows you to get everything you need - minus all the red tape. With GOV+, you only have to worry about one simple form; our cloud-based technology and customer service team will take care of the rest.

Ultra-quick customer service

Get fast, accurate answers to all of your questions at every step. With average 30 second hold times and efficient conversations, you’ll be on your way in no time.

Real-time status updates

No more waiting and wondering about your form’s status. GOV+ offers instant updates and customizable alerts, from the moment of filing to final outcome.

Tailored Transactions

GOV+ technology eliminates needless busywork with forms and applications that adapt to you. Your situation is unique, and you deserve a simple, personalized experience.

Ultra-quick customer service

Get fast, accurate answers to all of your questions at every step. With average 30 second hold times and efficient conversations, you’ll be on your way in no time.

Real-time status updates

No more waiting and wondering about your form’s status. GOV+ offers instant updates and customizable alerts, from the moment of filing to final outcome.

Tailored Transactions

GOV+ technology eliminates needless busywork with forms and applications that adapt to you. Your situation is unique, and you deserve a simple, personalized experience.

Employer ID Number Made Easy

Get Your EIN for your Church Controlled Organization Today!

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