That is incorrect. The IRS uses a set of tests to determine tax exempt status of a religious organization and none of them involve being on a pre-approved list

That is incorrect. The IRS uses a set of tests to determine tax exempt status of a religious organization and none of them involve being on a pre-approved list or indicate what the nature of the religious beliefs must be. Organizations that meet the test requirements are automatically exempt and don't need to file anything at all[0]. 0. https://www.irs.gov/charities-non-profits/churches-integrated-auxiliaries-and-conventions-or-associations-of-churches https://www.irs.gov/charities-non-profits/churches-integrate...