Why Your ALEX Report Matters More Than You Think
Group Ruling for Tax-Exempt Status may not be everyone’s favorite subject, but since we’ve just wrapped up a season of asking congregations to complete their ALEX Report, it seems like the perfect time to talk about why these reports matter.
Yes, I know—I’m putting the horse behind the cart a bit. Still, a congregation’s federal tax-exempt status—its 501(c)(3) standing—is a big deal. Just to clarify, we’re talking about federal exempt status here, which is often the first step toward receiving state tax exemption as well.
If you’re not familiar, the ALEX Report is the annual report congregations submit to the denomination to confirm their ongoing participation and status. It’s our way of saying:
“We’re still here, and we’re still part of the family.”
Honoring Our History with the ALEX Yearbook Report
You may hear this process called “ALEX Yearbook reporting” and the result referred to as the “ALEX Yearbook report.” That’s intentional—it honors more than a century of congregations providing membership and financial data to the wider church.
The process isn’t new. Only the technology we use to collect and share this information has changed.
What the IRS Says
Here’s how the IRS describes this in their Tax Guide for Churches & Religious Organizations:
“A church with a parent organization may wish to contact the parent to see if it has a group ruling. If the parent holds a group ruling, then the IRS may already recognize the church as tax exempt... A church is recognized as tax exempt if it is included in a list provided by the parent organization. If the church... is included on the list, it doesn’t need to take further action to obtain recognition of tax-exempt status.”
— IRS Publication 1828, 2025
Read the full document →
Surprisingly readable for an IRS document, this guide outlines several important points related to tax governance.
So, how does a congregation stay on “the list”?
By completing the annual ALEX Report. For Disciples congregations, this report (formerly called the Yearbook Report) can be submitted online at alex.disciples.org.
It’s Not Just the List—It’s the EIN Too
Being listed in the ALEX church directory is only one part of participating in the group ruling.
There are two pieces of information that the Yearbook Office needs from a church for inclusion in the Group exemption.
The Employer Identification Number (EIN)
The Annual Report
An EIN is issued by the IRS and most churches already have their EIN and it is already provided to the Yearbook Office.
The denomination also needs to have your congregation’s Employer Identification Number (EIN) on file. That’s how your church is officially included in the IRS group exemption.
When a region submits a new congregation to be added, they’re asked to provide the EIN up front—so the church is recognized from the beginning.
For privacy and data protection, access to a congregation’s EIN is limited in the ALEX system based on the user’s role.
The Denomination’s Responsibility
Another IRS publication, Group Exemptions, outlines the responsibilities of the central (or “parent”) organization:
Once the IRS grants the exemption, the central organization is responsible for:
Ensuring that its current subordinates continue to qualify to be exempt;
Verifying that any new subordinates are exempt; and
Updating the IRS annually of new subordinates, subordinates no longer to be included, and subordinates that have changed their names or addresses.”
— IRS Publication 4573, 2019
Read the full document →
In other words: the annual ALEX Report helps the denomination fulfill its fiduciary duty to the federal government and ensures your congregation remains in good standing.
What If We Miss a Year?
Does missing your ALEX Report one year mean your congregation instantly loses its tax-exempt status?
No, not at all.
There’s a formal process for removing a congregation from the denomination’s yearbook (a.k.a. “THE LIST”), and that wouldn’t be triggered by a single missed report. But if a congregation misses multiple years in a row, we might start to wonder:
Have they closed?
Have they withdrawn and not told anyone?
Are they still with us?
Don’t they like us anymore?
As a reminder: the OGMP does not remove congregations from the ALEX listing on its own. Additions or removals only happen at the request of the region, following procedures outlined in The Design.
Congregational Freedom (and One Small Ask)
If you’ve browsed resources like Church Law & Tax (which I highly recommend!), you’ll see some language that might make Disciples squirm—phrases like:
“General supervision”
“Exercises control”
“Uniformity”
“Standardized accounting”
We’re a denomination made up of rebels, outcasts, and free spirits. We value freedom over control, unity over uniformity, and—let’s be honest—we love to say:
“You’re not the boss of me!”
Congregations in the Christian Church (Disciples of Christ) write their own bylaws. They call their own leadership. They set their own budgets and own their own property. We don’t ask for signed creeds, dues, or bishops.
But we do have this one small request: Please complete your ALEX Report each year. It keeps us all legal—and connected.
Why the Data Matters
Much like the minister’s Renewal of Standing process, submitting your ALEX report could be as simple as saying, “Hey, we’re here.”
But just like with clergy, we ask for some data, because that data helps us serve you better.
The ALEX system allows us to gather a clearer picture of the church we’re called to serve. If you’ve seen the infographic boards at the General Board meetings, you’ve seen one example of how your submitted information becomes part of the story we share together.
More Than Just a Form
On a deeper level, completing the ALEX Report—and, for ministers, the Renewal of Standing Request—is like sending a text to your extended family.
The ALEX Yearbook Report is like the call family members receive from their relatives when they have arrived at their destination. It is a small gesture that says,
“We know you care for us and want you to know we’re where we are supposed to be.”
These reports work the same way. They’re simple but meaningful signals. They say, “We’re where we are called to be, and we’re still walking with you.”
Frequently Asked Questions (FAQ)
-
The ALEX Report is the annual report that congregations in the Christian Church (Disciples of Christ) submit to the denomination. It confirms the congregation is active and helps maintain its place in the denomination’s group tax exemption.
-
The ALEX Report keeps your congregation on the official IRS-recognized list under the denomination’s group ruling. It also helps the denomination meet its federal compliance obligations.
-
One missed report doesn’t affect your tax-exempt status. But repeated non-submission could trigger a check-in—and eventual removal from the group exemption list if left unresolved.
-
Not at all. The Christian Church (Disciples of Christ) honors congregational autonomy. The ALEX Report is a connection point, not a control mechanism.
-
Nope—completing the report is free.
-
Online at alex.disciples.org.
-
Usually a pastor, clerk, or someone who has accurate, up-to-date information about your congregation.
-
Your regional office or denominational staff are always happy to assist. Find contact info and support resources at alex.disciples.org.
Final Word
Your ALEX Report might seem small, but it’s part of something much bigger.