Article Archives >> Ready Reference >> March 2002
Preview of Article:
What Constitutes ‘Church’ Eligible for Exemption?
Neither the Tax Code nor the Regulations provides a definition; The IRS uses a 14-point set of guidelines, plus the other limitations of Section 501(c)(3)
Excerpt:
Sometimes it is easier to recognize a church eligible
for federal tax exemption than to describe it.
Section 501(c)(3) of the Tax Code provides exemption for entities organized
and operated exclusively for “religious” purposes and does
not use the word “church” at all. The Regulations define
neither a religious organization nor a church. The IRS and the courts
treat the issue gingerly, recognizing the deference to religious groups
required by the Constitution.
Mainstream churches, synagogues, temples and mosques of traditional denominations
or sects are usually easy to recognize. It is the independent entities,
with less traditional beliefs, which cause most of the problems with
classification.
Article Archives >> Ready Reference >> March 2002
