Pastor, Church & Law
What is a church? While the answer may seem obvious, a definition of the term "church" is a surprisingly complex task. For example, does a church include a church-operated school or nursing home, a denomination, a religious organization that conducts commercial activities, a small group of persons who meet in a home for religious study, a para-church ministry, or a religious publisher? These are but a few of the issues that have confronted the courts.
The term "church" appears several times in the Internal Revenue Code. However, the term is never defined. Presumably, Congress fears that any definition will be either too expansive (and encourage tax fraud) or too restrictive (and hurt legitimate churches). There is little doubt that the proliferation ...
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