http://www.irs.gov/charities/churches/index.html
The IRS has some easy to understand guides.
Based on my research, there is really no reason to file for 501c3 status since churches already are exempt from form 990 reporting. But while we can discuss issues of the day we can't advocate any particular political party or politician over another even without the 501c3 status.
Other than being qualified for faith based grants... why go for 501c3? Everyone I talk with tells me 501c3 is necessary for a church, but the IRS itself tells me different.
Opinions?