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Churches - Part 1

Definition

• The IRS ruled that a religious organization was properly exempt from federal income taxes as a "church." Such rulings are very helpful, since the term "church" is not defined in the federal tax law. The organization in question was established to develop an ecumenical form of religious expression that would "unify western and eastern modes of religious practice" and place greater significance on the mystical aspects of religious truth. Some twenty or so persons meet for an hour each week in the church's facilities, and are asked to pay dues of $3 each month and subscribe to the church's ten precepts. A "Sunday school" is provided for children of members and nonmembers, and literature is produced. The IRS concluded that this organization was properly exempt from federal income taxes as a church, since it satisfied a majority of the 14 criteria developed by a federal court in American ...

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Posted:
  • January 2, 1989

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