Group Ruling on Tax Status


As stated in the 2012 Book of Discipline, the General Council on Finance and Administration (GCFA) has the responsibility to maintain and administer the United Methodist Church Group Tax Exemption Ruling for the United Methodist denomination.

What Does The Group Ruling Do?

The Group Ruling recognizes certain United Methodist organizations as exempt from federal income tax according to the Internal Revenue Code and from taxes imposed under the Federal Unemployment Tax Act and are not required to file the Internal Revenue Service Form 990.

For more information on the Group Ruling details, click here.

To learn what local churches can do to maintain their 501(c)(3) tax exempt status, click here.

Group Ruling Requests*

GCFA has automated the process of obtaining the Group Ruling (501(c)3 documentation for your church or other United Methodist organization. By clicking below, you will be taken to the group ruling website.

Contact the GCFA Legal Services Department at with any additional questions. For technical support please contact the GCFA's web site administrator at

Go to the site to complete your Application for the United Methodist Church Group Ruling. 

*This section is taken from the GCFA webpage: