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Churches and religious denominations should be aware that their applications for exemption from federal income taxation (Form 1023) and related materials are now subject to public inspection. The IRS recently released a public notice that clarifies the meaning of this provision (first contained in the "Omnibus Budget Reconciliation Act of 1987"). Generally, exempt organizations (including churches and religious denominations) must make available a copy of the following materials in response to a request from a member of the public:

(1) the exemption application form (Form 1023); (2) any supporting documents submitted with the exemption application, including legal briefs or a response to questions from the IRS; and (3) any letter or document issued by the IRS with respect to the exemption application (such as a favorable determination letter or a list of questions from the IRS about ...

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Posted:
  • May 1, 1989

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