Schools, Preschools and Daycares

Children are precious resources! The nurturing and training of the next generation is a high calling, and one we do not take lightly.

Opening a school, preschool or daycare involves extensive amounts of research, preparation and resources. Several things are key:

  • The church should be financially stable.
  • The congregation should be fully supportive.
  • A long-term commitment is crucial. Most schools and daycares require time before they become completely self-supporting.

If your church is considering the launch of a school, preschool or daycare, the National Church Office will guide you through the startup process.

How do I get started?

1. Contact your district supervisor, the National Church Office and the Foursquare insurance department.

Begin by setting up a meeting with your district supervisor to talk through your plans for your school or daycare. Once you have his or her permission to begin, contact the National Church Office at 213.989.4258 to begin the startup process, as well as Foursquare Insurance at 213.989.4403, to verify insurance requirements.

2. Find out your state's licensing and Department of Education requirements.

Each state has its own regulations and guidelines governing schools, preschools and daycares. The Foursquare Church requires that Christian schools, preschools and daycares be in full compliance with all local regulations and maintain current licensing and registration with state and local authorities. While we are here to assist and support you, it is your church’s responsibility to do thorough research so that you are aware of, and prepared to meet, every requirement.

3. Submit your application for board of director approval.

Once you have completed all state and local licensing requirements, you are ready to submit an application that will be put before the Foursquare board of directors. This approval is necessary for a Foursquare Christian school, preschool or daycare to be legally identified by the IRS as a registered non-profit ministry of The Foursquare Church. A Foursquare church cannot operate a school, preschool or daycare without this approval.

Application to Start a School

Download PDF (80 KB)


4. Adhere to and publish IRS-required non-discriminatory policies.

The IRS requires schools, preschools and daycares to certify publically that they have a policy of racial nondiscrimination and that they do not discriminate against applicants or students on the basis of race, color or national/ethnic origin. Such a statement should be included in the charter of every Foursquare school, preschool and daycare.

In addition, a statement of the school's policy of racial nondiscrimination must appear on all websites, as well as brochures, catalogs, handbooks and other materials published by the school.

Finally, each school, preschool or daycare is required by the IRS to annually publish a notice of racial nondiscrimination, either in a local newspaper or via radio or television announcements.

5. File Annual Reports.

Each fall, all Foursquare Christian schools, preschools and daycares are required to submit two reports: the Annual Report to Confirm Tax Exemption and the Annual Report of Financial Practices. Schools will receive an annual reminder that these reports are due, along with current copies of each report.

Download these forms here:

Annual Report to Confirm Tax Exemption

Download PDF (64 KB)


Annual Report of Financial Practices

Download PDF (24 KB)


We have compiled a handy brochure that contains valuable information for churches that are considering opening a school or daycare, including a step-by-step planning checklist and important financial considerations.

Start-up Brochure and Checklist

Download PDF (240 KB)

Contact Us

If you have questions about how to start a school, preschool or daycare, please e-mail or contact us at 213.989.4258.