Pastor, Church & Law
convention or association of churches
qualified church-controlled organizations
religious or apostolic associations
- Identify several references to the term church in the Internal Revenue Code.
- Summarize some of the more common judicial interpretations of the term church.
- Familiarity with the 14 characteristics of a church developed by the IRS.
- Recognize several other terms used in the Internal Revenue Code, including conventions or associations of churches, integrated auxiliaries of a church, integral agencies of a religious organization, integral parts of a church, qualified church-controlled organizations, and religious orders.
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