The United States Supreme Court declined to review a church’s claim that it was not required to comply with the withholding and deposit of income taxes and FICA taxes on the wages of its employees. A federal appeals court earlier rejected the church’s claim, and the Supreme Court declined to hear the church’s appeal. Indianapolis Baptist Temple v. United States, 2000-2 USTC ¶50,663 (7th Cir. 2000).
This content originally appeared in Church Treasurer Alert, March 2001.