The idea that the church of the Lord Jesus Christ needs its legitimacy established by the IRS is one of the most crippling heresies in America today. It keeps many churches from proclaiming the truth, lest they loose their stipend from Satan's Big Brother.
God's Word says render unto Caesar "that which is Caesar's." It does not say render unto Caesar that which is God's. The church belongs to God. It is outside the jurisdiction of civil government. Jesus is her only King!!!