Any church may accept assets from a dissolving church or other Section 501(c)(3) organization without any governmental filing. Legally, the transfer is a donation from the dissolving church to your church.
As a good business practice, your church should receive a detailed list of the items being donated from the dissolving church. The list should be signed by an officer of the dissolving church and represent that he/she had authority to donate the items on the list to your church. The officer should also represent that all the dissolving church’s debts have been paid prior to making the donation to your church. This list and representations will help establish that proper procedures were followed by the dissolving church if the donation is later challenged.
The dissolving church must abide by state law and its governing documents in making the decision to dissolve. In general, this decision requires approval of the members (if any) and board of the dissolving church. After all assets have been given to other churches, it should file Articles of Dissolution with the state Secretary of State. If the church is concerned about significant unknown tax liabilities, it may file Form 966 with the IRS telling the IRS that it is dissolving before giving its assets away.
If the dissolving church owes creditors more than the value of its assets, it should turnover its assets to creditors instead of trying to give it to another church. Once a church accepts a gift from a dissolving church and that dissolving church has unpaid creditors (including the IRS), the receiving church is liable for the dissolving church’s debts to the extent of the value of the assets it received from the dissolving church.