One of the greatest hoaxes to be perpetrated on the modern Church is the assumption that it must incorporate to be recognized by the IRS as not liable for taxation
Freedom of religion and the government "qualified" church
What we're seeing take place in America is a blurring of the lines between God and government due to churches being hornswoggled into applying to the IRS for permission to be a "nonprofit" corporation. Why a church, which "corporate" composition is that of its members, would latch onto a concept that a legal entity must be created in order to fulfill its duty of serving Christ is non-sensible.