Moving from evangelism of a community to Church planting

Evangelist, moved into a area and brought some people together. He paid all expenses thru his evangelism bank accounts.

People began to give and a church was started. It became legal about 8 months after starting, receiving an EIN etc. An account was opened for the church and funds moved to the bank.

How do we account the money for books and taxes?

Was the group considered a church the first 8 months? Some of the people called their giving tithes.