How to Incorporate a Church — Incorporation Permit Procedure for a Religious Incorporated Association or Incorporated Foundation

Procedure

1. 1. Deciding the purpose and structure of incorporation

   An incorporated association fits if the organization will be run around the general meeting of church members, and an incorporated foundation fits if the purpose business will be carried on based on contributed property. Judge by the purpose of incorporation, whether there is a membership organization, whose name the real estate is in, the property to be contributed and who makes decisions.

2. 2. Sorting out the composition of property

   Establishing a corporation does not automatically put real estate held in the personal name of the pastor or church members into the corporation's name. Decide which property to transfer to the corporation and prepare an inventory of property divided into basic property and operating property.

3. 3. Reviewing the rental income plan

   If rental income from a building you own is to support the purpose business, review whether this is consistent with the scope of business in the articles of incorporation, the competent authority's permit and supervision standards, and the composition of basic property. Prepare a revenue and expenditure budget that includes not only expected rental income but also vacancies, management fees, repair costs and the corporation's operating expenses.

4. 4. Drafting the articles of incorporation and holding the inaugural general meeting

   Draft the articles of incorporation with provisions on the name, purpose, business, property, officers, and the general meeting and board of directors, and adopt them by resolution at the inaugural general meeting. The contents of the articles of incorporation, inventory of property, business plan and revenue and expenditure budget must be consistent with one another.

5. 5. Applying for the incorporation permit and subsequent procedures

   When you apply to the competent authority for an incorporation permit, you are notified whether the permit is granted after document review and an on-site inspection, and you may be asked to supplement the documents. After the permit, incorporation registration, transfer of property, and business registration or application for a unique identification number follow.

Required documents

• Application for permit to establish a non-profit corporation
• Articles of incorporation and statement of purpose of establishment
• Inventory of property and proof of property (divided into basic property and operating property), and written pledge of contribution
• List of officers and letters of acceptance of office
• Minutes of the inaugural general meeting
• Business plan and revenue and expenditure budget
• Records of religious activities

Fees

The government fee for the incorporation permit application itself is not large, but government charges are incurred separately in registration and property transfer after establishment. In the industry, fees for preparing incorporation permit documents range from several hundred thousand won to several million won and vary with the composition of property and the scope of designing the articles of incorporation. We will advise you after a consultation based on the status of the organization and its property documents.

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Legal basis and review date

• Civil Act, Article 32
• Civil Act, Article 40
• Civil Act, Article 43
• Civil Act, Article 49
• Rules on the Establishment and Supervision of Non-Profit Corporations under the Jurisdiction of the Ministry of Culture, Sports and Tourism and the Korea Heritage Service, Article 3
• Rules on the Establishment and Supervision of Non-Profit Corporations under the Jurisdiction of the Ministry of Culture, Sports and Tourism and the Korea Heritage Service, Article 5

Checked against the statutes on 2026-09-30

Statutes and public notices change, so each case needs to be checked individually. Statute titles are given in English for reference. The Korean statutes are the authoritative text.

Check these first

• Review the corporate structure and property plan before any contract to buy, sell or lease real estate.
• Rather than copying another church's incorporation as it is, design the structure to fit the church's own history and how its property was formed.

Frequently asked questions