Is your church an accredited or (re)developing church of the Christian and Missionary Alliance and participates in the group tax exemption held by the C&MA — a single IRS determination that covers churches in our movement? This year, the IRS has raised the bar for how organizations like ours demonstrate that connection. They want to see, in writing, what we already know to be true: that our churches share a common faith, a common purpose, and genuine ties to the broader Christian & Missionary Alliance family.

We are a family with a shared mission — All for Jesus. This is simply making sure our legal foundation reflects the unity we already live.

In response to the new standard, here's what we're asking you to do before August 31st, 2026.

• Review your Articles of Incorporation

  • The church’s Articles of Incorporation need to match the C&MA’s purpose statement and a dissolution clause that aligns with current standards. Attached below are templates for each state’s Articles of Incorporation: Alaska, Idaho, Oregon and Washington. (Linked below)

• Update your Articles of Incorporation with your state (if needed)

  • If revisions are needed to align your Articles of Incorporation with current C&MA requirements, file Amended Articles of Incorporation with your state. Filing information for Alaska, Idaho, Oregon, and Washington can be found through these links. Note: Check to see who your organizational documents require to approve any changes to your Articles of Incorporation.

    • Alaska

    • Idaho

    • Oregon

    • Washington

• Confirm your governing document is current

  • For accredited churches, review your governing documents to ensure that your bylaws recognize the adoption of the “Uniform Constitution for Accredited Churches” and that your incorporation status is up to date. If an official approval is needed, consult your bylaws on how to approve the adoption.

  • For developing churches, verify that you have documents reflecting the adoption of the “Policy for Governance of a Developing Church” and that your incorporation status is up to date. If an official approval is needed, consult the district office on how to approve the adoption.

• Partner with your district

  • Please send your updated Articles of Incorporation and governing documents to Julie@alliancenw.org for review.

Deadline: August 31, 2026.

We want every church finished well before the IRS cutoff — with time to resolve any questions without last-minute pressure.

We want to walk alongside every church through this. Our desire is that no congregation faces this alone or finds itself caught off guard. Starting now gives us the time to do this well. If you have questions about your church's specific situation or would like help reviewing your current documents, please reach out to Julie at Julie@alliancenw.org. We're ready to help and look forward to partnering with you through this process.

Articles of Incorporation: