IRS Form 1023 Request and Church Responses
Aug 7th, 2010 | By admin | Category: Documents, FinancesIn the early returns from our request for the Forms 1023 from the various ICOC churches, there appears to be a visible pattern in their replies. First of all, none of them have responded to our survey questions, and only one (S. Florida) have even mentioned those questions. Secondly, of nine respondents to date, none of them has sent the requested documents. Some claim that they are not bound by law to send them, while others claim simply not to have them at all, or to be uncertain as to whether what they do have is complete.
We would like to note that the IRS rule excusing any 501(c)(3) from showing their 1023 if they were not in possession of it on July 15, 1987 makes for an improvable situation. In other words, there is no way to prove whether any of these organizations really did have this form in their possession on that date or not. So it would seem that we must take their words for this. We would add, however, that those who claim that they did not have the form THEN, said nothing in their letters about whether they have it NOW. Perhaps they are relieved to have found a loophole in the law.
Lastly, it is interesting that those churches who are claiming to be trying to get these documents from the IRS don’t seem to be commenting that failure to maintain these forms for public inspection and copying is a violation of Internal Revenue Code. It seems they just hope that we won’t say anything to the IRS about it while we wait around for them to get their copies from the IRS in six to eight months. (We will say something to the IRS.)
Here are the highlights, and if you want to see more, just click on the links to see the actual response letters. “Unresponsive” means that the church did not address the survey questions we asked of them. Some churches acknowledged we asked them questions, but none of the churches have answered our questions.
As each church submits its documentation to ICOCinvestigation.com, the church name (on the chart below) will be turned into a hyperlink and will link to the response received.
Please forward any information you may have about churches omitted from this list. We are also in need of the addresses for the churches listed in yellow below. Please forward this information to the webmaster.
| Church | Mailed | Mailing Cost |
Delivery Date | 30 Day Deadline | Form 1023 | Survey Questions |
| Albuquerque Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Antelope Valley Church Palmdale & Lancaster | 8/15/05 | $2.67 | 8/20/05 | 9/19/05 | - | - |
| Atlanta Church of Christ | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | 1023 | Letter Unresponsive |
| Austin International Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | Incomplete 1023 | - |
| Boston Church of Christ | 8/9/05 | $2.67 | 8/12/05 | 9/11/05 | Determination Letter 1987 exemption |
Letter Unresponsive |
| Burlington Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | Letter unresponsive |
| Central Jersey Church of Christ | 8/15/05 | $2.67 | 8/26/05 | 9/25/05 | Church asked IRS to provide | Letter unresponsive |
| Central New York Church of Christ (Syracuse) | 8/9/05 | $2.67 | 1023 | Letter under no compulsion or commitment to reveal this information |
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| Campaign Church of Christ | 8/15/05 | $2.67 | 8/20/05 | 9/19/05 | - | - |
| Chicago Church of Christ | 8/9/05 | $2.67 | 8/12/05 | 9/11/05 | - | - |
| Cincinnati Church of Christ | 8/15/05 | $2.67 | 8/19/05 | 9/18/05 | - | - |
| Cleveland Church of Christ | 8/15/05 | $2.67 | 9/12/05 | 10/12/05 | - | - |
| Columbus Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Dayton Church of Christ | 8/15/05 | $2.67 | 8/22/05 | 9/21/05 | - | - |
| Denver Church of Christ | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | 1023 | - |
| Detroit Church of Christ | 8/15/05 | $2.67 | 8/31/05 | 9/30/05 | - | Letter Invoice unresponsive |
| District of Columbia Regional Church | 8/15/05 | $2.67 | 8/22/05 | 9/21/05 | - | - |
| Grand Rapids Church of Christ | 8/15/05 | $2.67 | 8/22/05 | 9/21/05 | - | - |
| Granite State Church of Christ | 8/15/05 | $2.67 | 8/22/05 | 9/21/05 | - | Letter unresponsive |
| Greater Baltimore Church of Christ | 8/9/05 | $2.67 | 8/16/05 | 9/15/05 | - | Letter unresponsive |
| Greater Houston Church | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Groton/New London International Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | Letter unresponsive |
| Hampton Roads Church | 8/9/05 | $2.67 | - | - | ||
| Hartford Church of Christ | 8/15/05 | $2.67 | 8/19/05 | 9/18/05 | - | Letter unresponsive |
| Jacksonville International Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | Church asked IRS to provide | Letter unresponsive |
| Kansas City Church of Christ | 8/15/05 | $2.67 | 9/1/05 | 10/01/05 | 1023 | Letter unresponsive |
| Los Angeles Church of Christ | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | 1023 | Letter unresponsive, yet wants us to contact them to verify facts |
| Milwaukee Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | Incomplete 1023 | Letter unresponsive |
| Minneapolis St. Paul Church of Christ | 8/15/05 | $2.67 | 8/17/05 | 9/16/05 | - | - |
| Montgomery County Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| New Orleans Church of Christ | 8/9/05 | $2.67 | 8/16/05 | 9/15/05 | - | - |
| New York City Church of Christ | 8/9/05 | $2.67 | 8/12/05 | 9/11/05 | IRS Letter 1987 exemption |
Letter unresponsive |
| Northern Delaware Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Northern Virginia Church of Christ | 8/15/05 | $2.67 | 8/30/05 | 9/29/05 | - | - |
| Philadelphia Church of Christ | 8/9/05 | $2.67 | - | - | ||
| Portland Church of Christ , Maine | 8/15/05 | $2.67 | 08/19/05 | 9/18/05 | Church asked IRS to provide | Letter want to speak with me in person first |
| Portland International Church of Christ, Oregon | 8/15/05 | $2.67 | 8/22/05 | 9/21/05 | Determination Letter | Letter unresponsive Exact duplicate of Central New York Letter |
| Rhode Island Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | 1987 exemption | Letter unresponsive |
| Roanoke Valley Church | 8/15/05 | $2.67 | 8/25/05 | 9/24/05 | - | - |
| San Diego Church of Christ | 8/9/05 | $2.67 | 8/22/05 | 9/21/05 | Determination Letter 1987 exemption | Letter unresponsive |
| San Francisco Church of Christ | 8/9/05 | $2.67 | 8/12/05 | 9/11/05 | Church asked IRS to provide | Letter unresponsive |
| Seattle Church of Christ | 8/9/05 | $2.67 | 8/16/05 | 9/15/05 | Determination Letter Church asked IRS to provide 1023 04/27/06 |
Letter Addressed questions and state they will continue open and frank discussions with other churches |
| South Florida Church of Christ | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | Church asked IRS to provide | Letter 1 Telling us how much to send for the copy of the 1023 Letter 2 Not legally bound to answer questions and sent back the money order |
| Southern Connecticut Church of Christ | 8/15/05 | $2.67 | 8/23/05 | 9/22/05 | - | - |
| Springfield Church of Christ, IL | 8/15/05 | $2.67 | 8/19/05 | 9/18/05 | - | - |
| Springfield Church of Christ , MA | 8/15/05 | $2.67 | 8/23/05 | 9/22/05 | - | Letter unresponsive |
| Tampa Bay Church | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | 1023 | Letter addressed the questions, but will consider such requests in due course |
| The Birmingham Church | 8/15/05 | $2.67 | 8/19/05 | 9/18/05 | Church asked IRS to provide | Letter unresponsive |
| The Charlotte Church | 8/9/05 | $2.67 | 8/13/05 | 9/12/05 | Church asked IRS to provide | Letter unresponsive |
| The Chattanooga Church of Christ | 8/15/05 | $2.67 | 8/17/05 | 9/16/05 | - | - |
| The Knoxville Church | 8/9/05 | $2.67 | 8/11/05 | 9/10/05 | 1023 | - |
| The Lexington Church | 8/15/05 | $2.67 | 8/25/05 | 9/24/05 | - | - |
| The Orlando Church | 8/9/05 | $2.67 | 8/10/05 | 9/09/15 | 1987 exemption | Letter unresponsive |
| The Tallahassee Church | 8/15/05 | $2.67 | 8/19/05 | 9/18/05 | 1987 exemption | Letter unresponsive |
| Toledo Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Waco International Church of Christ | 8/15/05 | $2.67 | 8/18/05 | 9/17/05 | - | - |
| Wichita Church of Christ | 8/15/05 | $2.67 | 8/24/05 | 9/23/05 | Church asked IRS to provide | Letter unresponsive |
| Buffalo Church | - | - | ||||
| Blueridge Church of Christ | 8/15/05 | $2.67 | returned | |||
| Triangle Church | 8/9/05 | $2.67 | returned | |||
| The Nashville Church | ||||||
| The Memphis Church | ||||||
| The Harrisonburg Church | ||||||
| The Jackson Church | ||||||
| St. Louis Church of Christ | ||||||
| Tacoma Region | 8/15/05 | $2.67 | returned | |||
| Spokane Christian Church | ||||||
| Sacramento Metro Church of Christ | ||||||
| Salt Lake Christian Church | ||||||
| San Antonio International Church of Christ | ||||||
| Phoenix Valley Church of Christ | ||||||
| Pittsburgh Church of Christ | ||||||
| Oahu Church of Christ | ||||||
| Omaha Church of Christ | ||||||
| Missoula Christian Church | ||||||
| Louisville Church of Christ | ||||||
| Lubbock International Church of Christ | ||||||
| Maui Christian Church | ||||||
| Lansing Area Church of Christ | 8/15/05 | $2.67 | returned | |||
| Las Vegas Church of Christ | ||||||
| Lawrence Church of Christ | ||||||
| Heart of Texas Church | ||||||
| Harrisburg Church of Christ | 8/15/05 | $2.67 | returned | |||
| Great Land Christian Church | ||||||
| El Paso International Church of Christ | 8/15/05 | $2.67 | returned | |||
| Fresno Church of Christ | 8/15/05 | $2.67 | returned | |||
| Ft. Myers-Naples Church | ||||||
| Gainesville Christian Church | ||||||
| DFW Church of Christ | ||||||
| Colorado Springs Christian Church | 8/15/05 | $2.67 | returned | |||
| Capital District Church of Christ | 8/15/05 | $2.67 | REFUSED | |||
| Total Cost of Mailing to date | $176.22 |