Beware: §501(c)(3) Corp Status is a Bad Deal for a church just say NO! Here's why: You don't own your church, you only control it. The government owns it. The government owning churches tax exempt is in direct violation of the Separation of Church and State Law. That means your church is operating illegally!
The government holds the power to shut you down for any reason they want and site "illegal formation" or "illegal operation" as their cause. This is irrefutable by you in a court of law and can also land you in prison for fraud if the government so desires to dispose of you!
There are a few minor advantages of having a non-profit tax exempt status but mostly the bad more than out weigh the good. It's all in the fine print on IRS Publication 557 "Tax Exempt Status for Your Organization".
You don't even need non-profit status anyway because that applies to your church only, not to your donors. Tithes, gifts and donations to non-profit tax exempt organizations can still be tax deductible on the giver's taxes as a charitable donation tax deduction.
I am not giving legal advice here just telling you what I know so consult with a tax professional concerning your own unique situation in these matters before you sign your church away on the dotted line for §501(c)(3) tax exempt status.
For additional information and to learn how you can establish a Free Church/Ministry Contact Attorney Jerald Finney Here. He will help you Disolve your state non-profit corporation, charitable trust, business trust, unincorporated association, and/or Internal Revenue Code § 501(c)(3) or § 508 tax exempt organization.