St. James Episcopal Church located at 424 West State Street in Black Mountain, North Carolina is a jurisdictional part of the Diocese of Western North Carolina in the Protestant Episcopal Church in the United States of America. As a legitimately recognized religious organization of the Christian faith, St. James Church is protected by the Bill of Rights and the Constitution of the United States. As a religious organization so established, the church retains the privilege of tax-exempt status. As a church within a diocese, St James Church tax identification falls under the Diocese of Western North Carolina. Federal tax identification: 56-0552779