A church is not required to file an application for exemption, but rather has exemption on the basis of being a church. The activities of the church are presumed to be exempt activities. It is possible for a church to lose its tax exemption, though it rarely happens. Typically, the loss of exemption has resulted when the IRS determined that the organization was, in fact, not a church. Churches also theoretically could lose their exempt status if they engage in too much political activity, such as the endorsement of a candidate from the pulpit. In reality, this has yet to occur.