Congregations that raise funds through raffles, bingo nights, or other games of chance would be wise to familiarize themselves with the 2018 revision of IRS Publication 3079, “Tax-Exempt Organizations and Gaming” (available on IRS.gov). Here is an excerpt that specifically addresses 501(c)(3) organizations—including churches:
An organization may qualify for exemption under IRC Section 501(c)(3) if it is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes or for the purposes of testing for public safety, fostering national or international amateur sports competition or preventing cruelty to children or animals. To be exempt under Section 501(c)(3), an organization must engage in activities that accomplish one or more of these purposes. Examples of Section 501(c)(3) organizations include schools, churches and non-profit hospitals.