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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Instructional Aids

Volume 2 . Chapter 5

Key Terms

accessory use

church

convention or association of churches

integral agency

integrated auxiliary

qualified church-controlled organizations

religious or apostolic associations

religious orders

religious organizations

Learning Objectives

  • Identify several references to the term church in the Internal Revenue Code.
  • Summarize some of the more common judicial interpretations of the term church.
  • Familiarity with the 14 characteristics of a church developed by the IRS.
  • Recognize several other terms used in the Internal Revenue Code, including conventions or associations of churches, integrated auxiliaries of a church, integral agencies of a religious organization, integral parts of a church, qualified church-controlled organizations, and religious orders.

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