Normally a church qualifies as exempt under Section 501(c)(3) of the Tax Code and the parameters for qualification as a "church" are fairly broad. (See Ready Reference Page "What Constitutes Church Eligible for Exemption.") Some churches obtain a letter of recognition from the IRS, but an organization that meets the description of a church is exempt even if it has not requested a formal recognition of exemption. 

 

If you do not qualify as a church, which normally provides worship for its congregants, you might qualify under Section 501(c)(3) as a religious organization that is not a church. In that case, you would have received a letter recognizing the exemption. You should check IRS Exempt Organization Select Check, which lists charities the IRS has recognized. 

 

Section 501(c) also includes 29 other sub-sections that provide exemption for various other types of organizations. You can review them in IRS Publication 557, which discusses exempt status generally. It is available on the IRS website.