Yes. If a church incorporates in one of the United States(and you wrote from Georgia in the United States), then it has made a legally enforceable arrangement with the State. That answers your specific question, but the premise - that a "508c1a has been filed" is something that I don't understand. In fact, for an organization to be treated as a church by the Internal Revenue Service it needs to establish either a nonprofit corporation, unincorporated association or charitable trust and, if not a corporation, there needs to be no "filing". Note that the articles of organization would need to have certain clauses mandated by the IRS in order to be treated as a church.
You had, as your subject "508c1a verses 501c3". That is also not correct as § 508(c)(1)(a) refers only to 501(c)(3) organizations. That whole § 508 is entitled, "Special rules with respect to section 501(c)(3) organizations". https://goo.gl/WLiaTv
Harvey Mechanic
Attorney at Law
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