The IRS determines whether or not an individual qualifies for an exemption. Determinations,
at the request of the IRS, regarding the status of particular religious groups are
made by:
Social Security
Administration
Security
Records Branch
Attn:
Religious
Exemption Unit
P.O.Box 7
Boyers, PA
16020
SRB
Phone: 1-888-881-5827
An SSA Form 1458 (Certification By Religious Group) is sent to the designated spokesperson
to obtain information needed to determine if the religious sect meets the requirements
for certification.