A church, an interchurch organization of local units of a church, a convention or association of churches, an integrated auxiliary of a church (such as a men’s or women’s organization, religious school, mission society, or youth group), and certain church-controlled organizations (see Revenue Procedure 86-23). The term “integrated auxiliary” is defined fully in Chapter 12, section A.4, in my annual tax guide, the Church & Clergy Tax Guide.
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