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Churches - Part 2

Definition

• A federal appeals court rejected an individual's claim that he was exempt from federal taxes since he was a "church." The individual maintained that after "much Bible study" he had concluded that "if you believe you are a church and you are practicing your religion to your point of view, then you can have tax exempt status because churches are exempt." He pointed out that the Internal Revenue Code contains no definition of the term "church," and that churches are not required to file applications for exemption from federal income tax. The court, in rejecting the taxpayer's "tax-exempt" status, observed that "it is obvious that one person cannot free all his taxable income from all tax liabilities by the simple expedient of proclaiming himself a church and making some religious contributions. Common sense makes this clear." While acknowledging that a church need not submit an application ...

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Posted:
  • January 2, 1989

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