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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Tax Legislation—State

Volume 2 . Chapter 5 . § 5-02
Key point 5-01.4. The term "church" is used in a number of state tax laws, including property tax exemption statutes. State courts have struggled to provide an adequate definition.

Several state courts have attempted to define the term church in the process of interpreting state tax exemptions. To illustrate, in one case a religious radio station argued that it was exempt from state sales and use taxes since it was a church. The radio station's corporate purpose was "to exalt the Lord Jesus Christ and to maintain facilities for the worship of God and for the teaching and preaching of the Gospel." The station actively engaged in religious activities, including broadcasting of predominantly religious programming, missions promotion, child evangelism, ...

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