Which of the following must a church employer submit to exempt from WC coverage?

To exempt from Workers' Compensation (WC) coverage, a church employer must submit an application for a letter of exemption. This specific application is crucial because it is the formal process that allows the church to declare its intent to opt out of WC coverage.

The letter of exemption serves as official documentation that acknowledges the church's status and its understanding of the legal implications of not carrying WC coverage. This is particularly important in West Virginia, where the regulations governing religious organizations and their obligations under workers' compensation laws can differ from other employers.

Other options, while potentially relevant in different contexts, do not fulfill the specific requirement needed to secure an exemption from WC coverage. For instance, a request for a waiver does not initiate the formal process for exemption and lacks the legal backing of a letter of exemption. A declaration of non-profit status may be necessary for various operational reasons, but it does not directly address the WC exemption. Annual tax filings, while important for compliance and operational transparency, do not influence the requirement for WC exemption and do not serve as a substitute for the application needed to secure that status.