When able to do so, it is always in the church or ministry's best interest to file under a Mandatory Exception. Their are reasons for this that I will be more than happy to share with you if you contact our ministry via Email .
I have listed the IRS tax codes here for your benefit. Just follow the links starting with
USC 6033. These tax laws and codes may be new to you, but understand they have been around as long as the 501(c)(3) codes have.