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Taxation - Part 1

Church Property

A Pennsylvania state court ruled that Scripture Union was not exempt from state real estate taxes. Scripture Union is a non-profit organization that distributes bi-monthly publications including a daily guided reading program and commentary on the scriptures. It is not associated with any organized religion. The court concluded that the organization was not eligible for exemption under a state law exempting "purely public charities," since there was no evidence that it provided any of its services gratuitously. Scripture Union v. Deith, 531 A.2d 64 (Pa. Cmwlth. 1987).

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Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

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Posted:
  • January 1, 1988

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