Jump directly to the Content

Taxation - Part 1

Church Property

Indiana
State:
Categories:

• An Indiana court ruled that an apartment building owned by a religious broadcasting organization was exempt from state property taxes if it was reasonably necessary for the exercise of the organization's religious purposes. The apartments were used to house ordained ministers connected with the broadcasting ministry, engineers assisting with the broadcasts, carpenters and electricians engaged in building sets at the television studios, and persons who assisted in fund-raising telethons. The court concluded that such a facility was exempt from property taxation under a state law exempting "all or part of a building … owned, occupied and used by a person for … religious purposes." The court concluded that "the evidence indicates that the apartments are used exclusively by persons working to fulfill [the organization's] corporate purposes of religious broadcasting, the ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • January 2, 1989

Related ResourcesVisit Store

2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
Charitable Contributions Tax Reminder 2021
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.
20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.
Protecting Your Tax-Exempt Status
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.