Key point 5-01.04. 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. Id. 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. Maumee Valley Broadcasting Assoc. v. Porterfield, 279 N.E.2d 863 (Ohio 1972). But see G.C.M. 38982. 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, establishment ...
This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."
Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.