Setting the Record Straight on Group Exemptions
Despite some claims, IRS revocations aren't in store.

The IRS Advisory Committee on Tax Exempt and Government Entities ("ACT") issued a report in June that addresses a number of tax compliance issues, including group exemption rulings.

The report caught the attention of many church leaders, since thousands of churches have obtained recognition of tax-exempt status by being included in the group exemption ruling of a parent denomination. Unfortunately, the report has caused needless concern, in part because of the false claims of some seminar leaders that the IRS is going to "revoke the group exemptions of churches by the end of the year."

The good news is that the IRS is not going to revoke group exemptions. A feature article in the September-October 2011 edition of Church Law & Tax Report explains the recent ACT report, and sets the record straight.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is published with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


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